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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

DescriptionCGSTSGSTIGSTSchedule
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 oils9%9%18%II

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

Frequently asked questions

What is the GST rate for HSN code 8438?

The GST rate for 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) is 18% IGST (9% CGST + 9% SGST), as per Schedule II of Notification No. 9/2025-Integrated Tax (Rate).

Which chapter does HSN code 8438 belong to?

HSN code 8438 falls under Chapter 84 - Nuclear Reactors, Boilers, Machinery and Mechanical Appliances of the Customs Tariff Act, 1975.