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HSN 847918% GSTITC EligibleRCM: Check notificationsLast reviewed: 22 Jan 2026

MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS

GST rate for HSN 8479 is 18%. Use the calculator, copy invoice-ready details, and verify ITC/RCM hints before filing (FY 2025–26).

Not legal advice • Verify before filing
Quick summary
TypeGoods
Intra-state split9% CGST + 9% SGST
Inter-state18% IGST
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 8479

18%

Specific items under 8479

HSN CodeDescriptionGST Rate
847910MACHINERY FOR PUBLIC WORKS, BUILDING OR THE LIKE18%
847920MACHINERY FOR THE EXTRACTION OR PREPARATION OF ANIMAL OR FIXED VEGETABLE OR MICROBIAL FATS OR OILS:18%
847930PRESSES FOR THE MANUFACTURE OF PARTICLE BOARD OR FIBRE BUILDING BOARD OF WOOD OR OTHER LIGNEOUS MATERIALS AND OTHER MACHINERY FOR TREATING WOOD OR CORK18%
847940ROPE OR CABLE-MAKING MACHINES18%
847950INDUSTRIAL ROBOTS, NOT ELSEWHERE SPECIFIED OR INCLUDED18%
847960EVAPORATIVE AIR COOLERS18%
847971OF A KIND USED IN AIRPORTS18%
847979other18%
847981FOR TREATING METAL, INCLUDING ELECTRIC WIRE COIL-WINDERS18%
847982MIXING, KNEADING, CRUSHING, GRINDING, SCREENING, SIFTING, HOMOGENISING, EMULSIFYING OR STIRRING MACHINES18%
847983COLD ISOSTATIC PRESSES18%
847989OTHER :18%
847990PARTS :18%
84791000MACHINERY FOR PUBLIC WORKS, BUILDING OR THE LIKE18%
84792010OIL-SEED CRUSHING OR GRINDING MACHINERY INCLUDING PURIFYING TANKS18%
84792090OTHER18%
84793000PRESSES FOR THE MANUFACTURE OF PARTICLE BOARD OR FIBRE BUILDING BOARD OF WOOD OR OTHER LIGNEOUS MATERIALS AND OTHER MACHINERY FOR TREATING WOOD OR CORK18%
84794000ROPE OR CABLE-MAKING MACHINES18%
84795000INDUSTRIAL ROBOTS, NOT ELSEWHERE SPECIFIED OR INCLUDED18%
84796000EVAPORATIVE AIR COOLERS18%
84797100OF A KIND USED IN AIRPORTS18%
84797900OTHER18%
84798100FOR TREATING METAL, INCLUDING ELECTRIC WIRE COIL-WINDERS18%
84798200MIXING, KNEADING, CRUSHING, GRINDING, SCREENING, SIFTING, HOMOGENISING, EMULSIFYING OR STIRRING MACHINES18%
84798300COLD ISOSTATIC PRESSES18%
84798910SOAP CUTTING OR MOULDING MACHINERY18%
84798920AIR HUMIDIFIERS OR DEHUMIDIFIERS (OTHER THAN THOSE FALLING UNDER HEADING 8412.5 OR 8424)18%
84798930MECHANICAL SHIFTING MACHINES18%
84798940ULTRASONIC TRANSDUCERS18%
84798950CAR WASHING MACHINES AND RELATED APPLIANCES18%
84798960COKE OVEN PLANTS18%
84798970MACHINERY FOR THE MANUFACTURE OF CHEMICAL AND PHARMACEUTICALS GOODS18%
84798991MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - OTHER MACHINES AND MECHANICAL APPLIANCES: OTHER: OTHER : INDUSTRIAL VACUUM CLEANERS18%
84798992BRIQUETTING PLANT AND MACHINERY INTENDED FOR MANUFACTUREOF BRIQUETTES FROM AGRICULTURAL AND MUNICIPAL WASTE18%
84798999OTHER18%
84799010OF MACHINES FOR PUBLIC WORKS, BUILDING OR THE LIKE18%
84799020OF MACHINES FOR THE EXTRACTION OF ANIMAL OR FRUIT AND VEGETABLE FATS OR OIL18%
84799030OF MACHINES AND MECHANICAL APPLIANCES FOR TREATING WOOD18%
84799040OF MACHINERY USED FOR MANUFACTURE OF CHEMICALS AND PHARMACEUTICALS18%
84799090OTHER18%

Tax calculator for HSN 8479

Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.

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Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.

Invoice example (₹1,000 taxable value)

Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (9%)90.00
SGST (9%)90.00
Total invoice1180.00
Inter-state (IGST)
Taxable value₹1,000
IGST (18%)180.00
Total invoice1180.00
Chapter note
Nuclear Reactors, Boilers, Machinery. Computers (18%), Printing Machinery (18%), Industrial Machines.

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

ITC Eligible
RCM / special 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.

No chapter-level RCM note found. Still verify based on notification + supplier category.
Classification checks
  • 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 8479

What is the GST rate for HSN 8479?

GST rate for HSN 8479 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 8479 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

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