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HSN 8476: Automatic goods-vending machines
HSN code 8476 covers: Automatic goods-vending machines (e.g. postage stamp, cigarette, food or beverage machines), including money-changing machines.
The GST rate for this code depends on the specific item (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025). The official schedule lists:
- 5% — Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices;
- 18% — Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines
- 18% — Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
Pick the line that matches what you're billing.
Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 8476
This heading has 5 subheadings, including: Machines; automatic beverage-vending machines, incorporating heating or refrigerating devices, Machines; automatic beverage-vending machines, not incorporating heating or refrigerating devices, Machines; automatic goods-vending machines, (e.g. postage stamp, cigarette, food or money-changing machines, excluding beverage-vending machines), incorporating heating or refrigerating devices, Machines; automatic goods-vending machines, (e.g. postage stamp, cigarette, food or money-changing machines, excluding beverage-vending machines), not incorporating heating or refrigerating devices, Machines; parts of automatic goods-vending machines. Use the HSN/SAC finder to pin down the exact code.
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