---
title: "HSN Code for Horizontal Fine Boring Machines | HSN 84594010 GST Rate"
description: "Find HSN and GST Rates for 84594010 related to Horizontal Fine Boring Machines with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84594010/"
---

# HSN Code 84594010: Horizontal Fine Boring Machines

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 84: Nuclear Reactors, Boilers & Machinery](https://busy.in/hsn/chapter-84/)
- [Sub-chapter 8459: Drilling Machines](https://busy.in/hsn/sub-chapter-8459/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| 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 | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84594010 ?

It includes Hydraulic Extension Presses

### How should mixed supplies be billed when Horizontal Fine Boring Machines is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Horizontal Fine Boring Machines; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Horizontal Fine Boring 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.

### Any common misclassification issue with Horizontal Fine Boring 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 Horizontal Fine Boring 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 Horizontal Fine Boring 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.