Rate at a Glance
Chapter 84
GST rate guide
Most machinery, computers and mechanical appliances are taxed at 18%. Agricultural and horticultural machinery, sprinklers and drip irrigation systems attract 5%, and air conditioners and dishwashers were reduced to 18% from 22 September 2025.
Use this rate in hisabkitab: start free
Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 15 HSN codes under 8438
| HSN code | Description |
|---|---|
| 84381010 | 8438 10 - bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products: bakery machinery |
| 84381020 | 8438 10 - bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products: machinery for manufacture of macaroni or spaghetti or similar products |
| 84382000 | 8438 10 - machinery for the manufacture of confectionery, cocoa or chocolate |
| 84383010 | 8438 10 - - machinery for sugar manufacture: sugar cane crushers |
| 84383090 | 8438 10 - - machinery for sugar manufacture: other |
| 84384000 | 8438 10 - brewery machinery |
| 84385000 | 8438 10 - machinery for the preparation of meat or poultry |
| 84386000 | 8438 10 - machinery for the preparation of fruits, nuts or vegetables |
| 84388010 | 8438 10 - - other machinery: auxiliary equipment for extrusion cooking plant |
| 84388020 | 8438 10 - - other machinery: for production of soya milk or other soya products (other than soya oil) |
| 84388030 | 8438 10 - - other machinery: diffusing machines (diffusers) |
| 84388040 | 8438 10 - - other machinery: tea leaf rolling or cutting machine |
| 84388090 | 8438 10 - - other machinery: other |
| 84389010 | 8438 10 - parts: of sugar manufacturing machinery |
| 84389090 | 8438 10 - parts: of other machinery |
3 Simple Steps
How It Works
Versatile Accounting and Billing Software for Every Sector
FAQs
What is an HSN code?
What is the difference between HSN and SAC codes?
How many digits of the HSN code must I show on invoices?
Where can I confirm the exact GST rate for my product?
Does hisabkitab apply HSN codes and GST rates automatically?
Which hisabkitab plans include GST reports?
