HSN Codes · Chapter 84: Machinery and Mechanical Appliances

HSN Code 8438

Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 8438

The first two digits (84) place this code in chapter 84 — Machinery and Mechanical Appliances. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

The biggest goods chapter: engines, pumps, compressors, ACs, refrigerators, computers and laptops (8471), and industrial machinery of every kind.

More specific codes under 8438

  • 843810 — Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products
  • 84381010 — Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products — bakery machinery
  • 84381020 — Machinery for manufacture of macaroni or spaghetti or similar products
  • 843820 — Machinery for the manufacture of confectionery, cocoa or chocolate
  • 84382000 — Machinery for the manufacture of confectionery, cocoa or chocolate
  • 843830 — Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils — machinery for sugar manufacture
  • 84383010 — Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils — machinery for sugar manufacture — sugar cane crushers
  • 84383090 — Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils — machinery for sugar manufacture — other
  • 843840 — Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils — brewery machinery
  • 84384000 — Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils — brewery machinery — brewery machinery

Frequently asked questions

The GST rate under 8438 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Related tools & guides

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