Lekhae
HSN 8479: Machinery and mechanical appliances
HSN code 8479 covers: Machinery and mechanical appliances; having individual functions, n.e.c. in this chapter.
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% — Composting Machines
- 5% — Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices;
- 18% — Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting 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 8479
This heading has 13 subheadings, including: Machinery and mechanical appliances; for public works, building or the like, Machinery; for the extraction or preparation of animal or fixed vegetable or microbial fats or oils, Machinery and mechanical appliances; presses for the manufacture of particle or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork, Machines; for making rope or cable, Machinery and mechanical appliances; industrial robots, n.e.c. or included, Machinery and mechanical appliances; evaporative air coolers, Machinery and mechanical appliances; passenger boarding bridges, of a kind used in airports, Machinery and mechanical appliances; passenger boarding bridges, other than of a kind used in airports…. Use the HSN/SAC finder to pin down the exact code.
Related
Make this invoice now, free, no signup. Correct GST + a UPI QR your client scans to pay you straight to your own UPI.
Open the free GST invoice generator →