HSN Codes for Machinery & Computers

Machinery, mechanical appliances & computers — HSN codes with applicable GST rates for 2026.

PJ

GST guidance by Pardeep Jha, Chartered Accountant

Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026

Chapter 84 is the largest goods chapter and covers machinery, mechanical appliances, computers and their parts — from pumps, boilers and industrial machines to laptops, printers and computer peripherals. If you deal in capital equipment, spare parts or IT hardware, most of your invoicing HSN codes live here.

Rates in this chapter span the range: many general-purpose machines and computers attract 18%, certain agricultural and specified machinery is taxed at 5%, and a small set of items is exempt. Because the chapter is so broad, the correct rate hinges on the precise 4- or 8-digit heading, so match your product carefully in the table rather than assuming a single blanket rate.

Whether you are billing a CNC machine or a desktop computer, look up the exact code below to keep your GST invoice compliant.

HSN Codes & GST Rates

Rates are indicative — verify before you invoice. The rates below are compiled from publicly available GST rate schedules as on July 2026. GST rates and HSN/SAC classifications change through government notifications, and there is no single official consolidated HSN-wise rate list. Always confirm the current rate on the CBIC-GST portal or with a Chartered Accountant before issuing an invoice or filing a return.
HSN CodeDescriptionGST Rate
84 Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices;... 5%
84 Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 18%
8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors 5%
8401 Nuclear reactors; machinery and apparatus for isotopes separation 18%
8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers 18%
8403 Central heating boilers other than those of heading 8402 18%
8404 Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units 18%
8405 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers 18%
8406 Steam turbines and other vapour turbines 18%
8407 Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] 18%
84071000 Aircraft engines 5%
8408 Fixed Speed Diesel Engines of power not exceeding 15HP 5%
8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) 18%
84082020 Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor 5%
8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 18%
8410 Hydraulic turbines, water wheels, and regulators therefor 18%
8411 Aircraft engines 5%
8411 Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines] 18%
8412 Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other parts) [other than wind turbine or engine] 18%
8413 Hand pumps and parts thereof 5%
8413 (a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps [8413 60]; (c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible... 18%
84138190 Hydraulic Pumps for tractors 5%
841391 Hand pumps and parts thereof 5%
8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters[other than bicycle pumps,... 18%
84142010 Bicycles pumps 18%
84142020 Other hand pumps 5%
84149012 Parts of air or vacuum pumps and compressors of bicycle pumps 18%
8415 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 18%
8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances 18%
8417 Industrial or laboratory furnaces and ovens, including incinerators, non-electric 18%
8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 18%
8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking,... 18%
841912 Solar water heater and system 5%
8420 Hand operated rubber roller 5%
8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller] 18%
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases 18%
8422 Dish washing machines, household [8422 11 00] and other [8422 19 00]; Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for... 18%
8423 Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting 18%
8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers 5%
8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet... 18%
8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks 18%
8426 Ship‘s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane 18%
8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 18%
8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 18%
8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 18%
8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile-extractors; snow-ploughs and snow-blowers 18%
8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 18%
8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; Parts [8432 90] 5%
8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof 5%
8433 Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00] 18%
8434 Milking machines and dairy machinery 18%
8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages 18%
8436 Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof 5%
8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof 18%
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 18%
8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard 18%
8440 Book-binding machinery, including book-sewing machines 18%
8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds 18%
8442 Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or... 18%
8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof 18%
8444 Machines for extruding, drawing, texturing or cutting man- made textile materials 18%
8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft- winding) machines and machines for preparing textile yarns for use on the... 18%
8445 Charkha for hand spinning of yarns, including amber charkha 0% (Exempt)
8446 Weaving machines (looms) 18%
8446 Handloom [weaving machinery] 0% (Exempt)
8447 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting 18%
8448 Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines... 18%
8449 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats 18%
8450 Household or laundry-type washing machines, including machines which both wash and dry 18%
8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile... 18%
8452 Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines 5%
8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines 18%
8454 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries 18%
8455 Metal-rolling mills and rolls therefor 18%
8456 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, 18%
8457 Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal 18%
8458 Lathes (including turning centres) for removing metal 18%
8459 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 18%
8460 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines... 18%
8461 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included 18%
8462 Machine-tools (including presses) for working metal by forging, hammering or die forging (excluding rolling mills); Machine-tools (including presses, slitting lines and cut-to-length lines) for working metal by bending, folding, straightening,... 18%
8463 Other machine-tools for working metal, or cermets, without removing material 18%
8464 Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass 18%
8465 Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials 18%
8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any... 18%
8467 Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor 18%
8468 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8515; gas-operated surface tempering machines and appliances 18%
8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device;... 18%
8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included 18%
8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling... 18%
8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472 18%
8474 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid... 18%
8475 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware 18%
8476 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines 18%
8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter 18%
8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter 18%
8479 Composting Machines 5%
8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines] 18%
8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics 18%
8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves 18%
8482 Ball bearing, Roller Bearings 18%
8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys,... 18%
8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or 18%
8485 Machines for Additive Manufacturing 18%
8486 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 11(C) to... 18%
8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter 18%

Showing 106 HSN codes for this category.

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Frequently Asked Questions

What is the HSN code for a laptop or computer?

Computers, laptops and their principal parts are classified under headings 8471 and related sub-headings in Chapter 84. Confirm the specific 8-digit code and rate from the table.

Is agricultural machinery taxed at a lower GST rate?

Several specified agricultural implements and machinery attract a concessional 5% rate rather than 18%. Check the description column carefully, as only notified items qualify.

How many digits of the HSN code do I need to put on my invoice?

It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.

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Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.