Drill Machine HSN Code: Classification for Hammer, Cordless, and Electric Drill Machines
Drill machines are common power tools in homes, workshops, and industry. Under GST, drill machines are classified as hand held power tools and need the correct HSN code on invoices.
What is the HSN code for hammer drill machines?
Most hand held power operated tools, including hammer drills, rotary drills, and similar tools, are classified under heading 8467. This heading covers tools for working in the hand with self contained electric or non electric motor.
Sample HSN and GST Rate Table for Drill Machines
| HSN Code | Product Name | Product Description | Usual GST Rate* |
|---|---|---|---|
| 8467 | Hand held tools | Power driven tools like drills, saws, grinders | 18% |
| 8467 21 | Electric drills | Drills with electric motor | 18% |
| 8467 29 | Other drills | Pneumatic or other non electric drills | 18% |
*Rates are indicative.
What is the HSN code for drill machines?
For normal corded electric drill machines, you can use sub code under 8467 for tools with self contained electric motor. For pneumatic drills or petrol operated drills, other sub codes under the same heading apply.
Are cordless drill machines classified separately under HSN?
Cordless drill machines also have self contained electric motors powered by battery. They are still classed under 8467. The difference between corded and cordless does not change the heading, only the technical description.
How does GST affect electric drill machines?
Electric drills and other power tools under 8467 usually attract 18 percent GST. Businesses can claim input tax credit if they use these tools for business or further supply.
GST implications on drill machine products
- Mention correct HSN code 8467 and proper description
- Charge GST at applicable rate on MRP or transaction value
- Maintain proper purchase and sales records to support ITC
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
-
Can I use the same HSN code for drill machine and impact drill?
Yes, both are hand held power tools and come under heading 8467 with suitable sub code.
-
Are drill machines used for masonry and metal under same heading?
Yes, use does not change the main HSN heading.
-
Are spare parts for drill machines classified under the same HSN?
Spare parts may fall under parts headings or under the same 8467 depending on nature. Check detailed tariff for parts.
-
Do mini hand drills without motor have this HSN?
Manual drills without motor may fall under different hand tool headings, not 8467.