GST Rate for HSN 8438
Specific items under 8438
| HSN Code | Description | GST Rate |
|---|---|---|
| 843810 | BAKERY MACHINERY AND MACHINERY FOR THE MANUFACTURE OF MACARONI, SPAGHETTI OR SIMILAR PRODUCTS : | 18% |
| 843820 | MACHINERY FOR THE MANUFACTURE OF CONFECTIONERY, COCOA OR CHOCOLATE | 18% |
| 843830 | MACHINERY FOR SUGAR MANUFACTURE : | 18% |
| 843840 | BREWERY MACHINERY | 18% |
| 843860 | MACHINERY FOR THE PREPARATION OF FRUITS, NUTS OR VEGETABLES | 18% |
| 843880 | OTHER MACHINERY : | 18% |
| 843890 | PARTS : | 18% |
| 84381010 | BAKERY MACHINERY | 18% |
| 84381020 | MACHINERY FOR MANUFACTURE OF MACARONI OR SPAGHETTI OR SIMILAR PRODUCTS | 18% |
| 84382000 | MACHINERY FOR THE MANUFACTURE OF CONFECTIONERY, COCOA OR CHOCOLATE | 18% |
| 84383010 | SUGAR CANE CRUSHERS | 18% |
| 84383090 | OTHER | 18% |
| 84384000 | BREWERY MACHINERY | 18% |
| 84385000 | MACHINERY FOR THE PREPARATION OF MEAT OR POULTRY | 18% |
| 84386000 | MACHINERY FOR THE PREPARATION OF FRUITS, NUTS OR VEGETABLES | 18% |
| 84388010 | AUXILIARY EQUIPMENT FOR EXTRUSION COOKING PLANT | 18% |
| 84388020 | FOR PRODUCTION OF SOYA MILK OR OTHER SOYA PRODUCTS (OTHER THAN SOYA OIL) | 18% |
| 84388030 | DIFFUSING MACHINES (DIFFUSERS) | 18% |
| 84388040 | TEA LEAF ROLLING OR CUTTING MACHINE | 18% |
| 84388090 | OTHER | 18% |
| 84389010 | OF SUGAR MANUFACTURING MACHINERY | 18% |
| 84389090 | OF OTHER MACHINERY | 18% |
Tax calculator for HSN 8438
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 84 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 8438
What is the GST rate for HSN 8438?▾
GST rate for HSN 8438 is 18%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 8438 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 8438
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 84.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.