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.
Drill Machine HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 15 | Guide to HSN Section 15 | BASE METAL & ARTICLES OF BASE METAL |
| 16 | Guide to HSN Section 16 | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
Chapter Classification
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 82071300 | Rock drilling tools with cermets | 18% |
| 82071900 | Rock drilling or earth boring tools | 18% |
| 82072000 | Metal dies | 18% |
| 82073000 | Tools For Pressing, Stamping Or Punching | 18% |
| 82074010 | Tin Bars, Rods, Profiles And Wire | Wire | 18% |
| 82074090 | Tools For Tapping Or Threading | Other | 18% |
| 82075000 | Tools for drilling, other than for rock drilling | 18% |
| 82076010 | Tools For Boring Or Broaching | Reamers | 18% |
| 82076090 | Tools For Boring Or Broaching | Other | 18% |
| 82077010 | Tools For Milling | Cutters | 18% |
| 82077090 | Tools For Milling | Other | 18% |
| 82078000 | Tools For Turning | 18% |
| 82079010 | Metal working tools | 18% |
| 82079020 | Woodworking hand tools | 18% |
| 82079030 | Lathe tools and tool belts | 18% |
| 82079090 | Other Interchangeable Tools | Other | 18% |
| 84591000 | Way-Type Unit Head Machines | 18% |
| 84592100 | Other drilling machines : Numerically controlled | 18% |
| 84592910 | Bench/pillar drilling machines | 18% |
| 84592920 | Multi-spindle drilling machines | 18% |
| 84592930 | Other drilling machines : Other : Radial | 18% |
| 84592940 | Other drilling machines : Other : Deep hole | 18% |
| 84592950 | Multi head drilling machines | 18% |
| 84592990 | Other drilling machines : Other : Other | 18% |
| 84593100 | Numerically controlled boring-milling machines | 18% |
| 84593910 | Vertical boring machines | 18% |
| 84593990 | Other boring-milling machines : Other : Other | 18% |
| 84594010 | Horizontal Fine Boring Machines | 18% |
| 84594020 | Boring/Milling/Threading/Tapping Machine-Tools (Other) | 18% |
| 84594030 | Other Boring Machines | 18% |
| 84594090 | Numerically Controlled Flat-Surface Grinding Machines (Accuracy >= 0.01mm) | 18% |
| 84594110 | Numerically Controlled Horizontal Jig Boring Machines | 18% |
| 84594120 | Numerically Controlled Horizontal Fine Boring Machines | 18% |
| 84594130 | Numerically Controlled Boring Machines: Fine Vertical Type | 18% |
| 84594190 | Boring machines: Numerically controlled | 18% |
| 84594910 | Jig boring machines, horizontal | 18% |
| 84594920 | Fine boring machines, horizontal | 18% |
| 84594930 | Fine boring machines, vertical | 18% |
| 84594990 | Other boring machines : Other: Other | 18% |
| 84595110 | Milling machine: Horizontal | 18% |
| 84595120 | Vertical milling machine: CNC | 18% |
| 84595130 | Universal milling, knee type | 18% |
| 84595190 | Milling machines: Other | 18% |
| 84595910 | Milling machine, knee type : Other : Horizontal | 18% |
| 84595920 | Milling machine, knee type : Other : Vertical | 18% |
| 84595930 | Milling machine, knee type : Other : Universal | 18% |
| 84595940 | Milling machine, knee type : Other : Ram type | 18% |
| 84595950 | Die-sinking pantograph milling machines | 18% |
| 84595990 | Milling machine: Knee type | 18% |
| 84596110 | Numerically controlled milling machines | 18% |
| 84596190 | Numerically controlled milling machines0 | 18% |
| 84596910 | Milling machines: Bed type, horizontal | 18% |
| 84596920 | Bed type vertical milling machines | 18% |
| 84596930 | Piano milling machines | 18% |
| 84596940 | Milling machines: Piano milling, double column | 18% |
| 84596990 | Other Milling Machines | Other | 18% |
| 84597010 | Threading machines | 18% |
| 84597020 | Tapping machines | 18% |
| 84661010 | Tool holders and dieheads | 18% |
| 84661020 | Self-opening dieheads: Tool holders | 18% |
| 84662000 | Work Holders | 18% |
| 84663010 | Chucks | 18% |
| 84663020 | Jigs & fixtures | 18% |
| 84663090 | Other attachments | 18% |
| 84669100 | Other | For Machines Of Heading 8464 | 18% |
| 84669200 | Other | For Machines Of Heading 8465 | 18% |
| 84669310 | Parts for Lathes or Other Metalworking Machine Tools | 18% |
| 84669390 | Machines of headings 8456 to 8461 | 18% |
| 84669400 | Other : For machines of heading 8462 or 8463 | 18% |
| 84671110 | Pneumatic Rotary Type Hammers Including Rotary Percussion | 18% |
| 84671120 | Pneumatic Rotary Hammers Including Combined Rotary Percussion | 18% |
| 84671190 | Pneumatic : Rotary type (including combined rotary percussion) : Other | 18% |
| 84671900 | Pneumatic | Other | 18% |
| 84672100 | Electric motor drills of all kinds | 18% |
| 84672200 | With self-contained electric motor : Saws | 18% |
| 84672900 | Electric motors (Other) | 18% |
| 84678100 | Other Tools | Chain Saws | 18% |
| 84678910 | Other Compressed Air Grease Guns/Lubricators | 18% |
| 84678920 | Other Tools | Other | Vibrators | 18% |
| 84678990 | Other Tools | Other | 18% |
| 84679100 | Parts | Of Chain Saws | 18% |
| 84679200 | Parts | Of Pneumatic Tools | 18% |
| 84679900 | Other Machine Tool Parts | 18% |
* GST rates may vary based on the latest GST notifications
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.