HSN Code 84572090: Single station unit construction machines

HSN Code 84572090 represents Single station unit construction machines under GST classification. This code helps businesses identify Single station unit construction machines correctly for billing, taxation, and trade. With HSN Code 84572090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Single station unit construction machines.

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Description of Goods for Single station unit construction machines

HSN Code 84572090 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 8457 Machining centres, unit construction machines (single station) and multi-station transfer machines for working metal Unit construction machines (single station) : Other 9% 9% 18% 0%
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 8457 Machining centres, unit construction machines (single station) and multi-station transfer machines for working metal Unit construction machines (single station) : Other 9% 9% 18% 0%

Description of goods

Unit construction machines (single station) : Other

Chapter

84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Sub Chapter

8457 – Machining centres, unit construction machines (single station) and multi-station transfer machines for working metal

CGST 9%
SGST 9%
IGST 18%
CESS 0%

Description of goods

Unit construction machines (single station) : Other

Chapter

84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Sub Chapter

8457 – Machining centres, unit construction machines (single station) and multi-station transfer machines for working metal

CGST 9%
SGST 9%
IGST 18%
CESS 0%

What does HSN Code 84572090 not include?

Single station unit construction machines does not include products with the following descriptions:

HSN Code Description
Machining centres : Horizontal
Machining centres : Horizontal
Machining centres : Vertical
Machining centres : Vertical
Unit construction machines (single station) : Unit head boring
Unit construction machines (single station) : Unit head boring
Unit construction machines (single station) : Unit head drilling
Unit construction machines (single station) : Unit head drilling
Multi-station transfer machines : Rotary type
Multi-station transfer machines : Rotary type
Multi-station transfer machines : In-line type
Multi-station transfer machines : In-line type
Multi-station transfer machines : Other
Multi-station transfer machines : Other

Machining centres : Horizontal

Machining centres : Horizontal

Machining centres : Vertical

Machining centres : Vertical

Unit construction machines (single station) : Unit head boring

Unit construction machines (single station) : Unit head boring

Unit construction machines (single station) : Unit head drilling

Unit construction machines (single station) : Unit head drilling

Multi-station transfer machines : Rotary type

Multi-station transfer machines : Rotary type

Multi-station transfer machines : In-line type

Multi-station transfer machines : In-line type

Multi-station transfer machines : Other

Multi-station transfer machines : Other

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FAQs for HSN Code 84572090

What products are classified under HSN 84572090 ?

It includes Automatic Single Spindle Horizontal Bar Lathes (Swiss Type) 46

How should mixed supplies be billed when Single station unit construction machines is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Single station unit construction machines; Nil for exempt items if applicable).

Any common misclassification issue with Single station unit construction machines?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Can we claim ITC on inputs used to trade Single station unit construction machines?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Does packaging or labelling change the GST for Single station unit construction machines?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

Do e‑way bill and e‑invoice apply for Single station unit construction machines?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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