GST Rate for HSN 8459
Specific items under 8459
| HSN Code | Description | GST Rate |
|---|---|---|
| 845910 | WAY-TYPE UNIT HEAD MACHINES | 18% |
| 845921 | NUMERICALLY CONTROLLED | 18% |
| 845929 | OTHER : | 18% |
| 845931 | NUMERICALLY CONTROLLED | 18% |
| 845939 | OTHER : | 18% |
| 845940 | Other boring machines | 18% |
| 845941 | NUMERICALLY CONTROLLED: | 18% |
| 845949 | OTHER: | 18% |
| 845951 | NUMERICALLY CONTROLLED: | 18% |
| 845959 | OTHER : | 18% |
| 845961 | NUMERICALLY CONTROLLED: | 18% |
| 845969 | OTHER : | 18% |
| 845970 | OTHER THREADING OR TAPPING MACHINES : | 18% |
| 84591000 | WAY-TYPE UNIT HEAD MACHINES | 18% |
| 84592100 | NUMERICALLY CONTROLLED | 18% |
| 84592910 | BENCH AND PILLAR | 18% |
| 84592920 | PILLAR OR COLUMNS, MULTI-SPINDLE | 18% |
| 84592930 | RADIAL | 18% |
| 84592940 | DEEP HOLE | 18% |
| 84592950 | MULTI HEAD DRILLING MACHINES | 18% |
| 84592990 | OTHER | 18% |
| 84593100 | NUMERICALLY CONTROLLED | 18% |
| 84593910 | VERTICAL TURNING OR BORING | 18% |
| 84593990 | OTHER | 18% |
| 84594010 | 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 - OTHER BORING MACHINES : JIG BORING MACHINES HORIZONTAL | 18% |
| 84594020 | 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 - OTHER BORING MACHINES : FINE BORING MACHINES, HORIZONTAL | 18% |
| 84594030 | 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 - OTHER BORING MACHINES : FINE BORING MACHINES, VERTICAL | 18% |
| 84594090 | 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 - OTHER BORING MACHINES : OTHER | 18% |
| 84594110 | Jig boring machines, horizontal | 18% |
| 84594120 | Fine boring machines, horizontal | 18% |
| 84594130 | Fine boring machines, vertical | 18% |
| 84594190 | Other | 18% |
| 84594910 | Jig boring machines, horizontal | 18% |
| 84594920 | Fine boring machines, horizontal | 18% |
| 84594930 | Fine boring machines, vertical | 18% |
| 84594990 | Other | 18% |
| 84595110 | HORIZONTAL | 18% |
| 84595120 | VERTICAL | 18% |
| 84595130 | UNIVERSAL | 18% |
| 84595190 | OTHER | 18% |
| 84595910 | HORIZONTAL | 18% |
| 84595920 | VERTICAL | 18% |
| 84595930 | UNIVERSAL | 18% |
| 84595940 | RAM TYPE | 18% |
| 84595950 | DIE-SINKING OR PANTOGRAPH | 18% |
| 84595990 | OTHER | 18% |
| 84596110 | PIANO MILLING | 18% |
| 84596190 | OTHER | 18% |
| 84596910 | BED TYPE, HORIZONTAL | 18% |
| 84596920 | BED TYPE, VERTICAL | 18% |
| 84596930 | PIANO MILLING, SINGLE COLUMN | 18% |
| 84596940 | PIANO MILLING, DOUBLE COLUMN | 18% |
| 84596990 | OTHER | 18% |
| 84597010 | THREADING MACHINES | 18% |
| 84597020 | TAPPING MACHINES | 18% |
Tax calculator for HSN 8459
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 8459
What is the GST rate for HSN 8459?▾
GST rate for HSN 8459 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 8459 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 8459
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.