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8430 HSN Code: Earth boring machinery

HSN Sub Chapter 8430 represents Earth boring machinery under GST classification. This code helps businesses identify Earth boring machinery correctly for billing, taxation, and trade. With HSN Sub Chapter 8430, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Earth boring machinery.

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New GST Rate for HSN Code 8430

GST Rate for Earth boring machinery under HSN Code 8430. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
84 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snowploughs and snow-blowers 18% 18%

Chapter: 84

Description: Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snowploughs and snow-blowers

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 8430

Following Tariff HSN code falls under Earth boring machinery:

Tariff HSN Description
Pile-drivers and pile-extractors : Pile-drivers
Pile-drivers and pile-extractors : Pile-drivers
Pile-drivers and pile-extractors : Pile-extractors
Pile-drivers and pile-extractors : Pile-extractors
Snow-ploughs and snow-blowers
Snow-ploughs and snow-blowers
Coal or rock cutters and tunneling machinery: Self-propelled: Coal cutters
Coal or rock cutters and tunneling machinery: Self-propelled: Coal cutters
Coal or rock cutters and tunneling machinery: Self-propelled: Tunneling machinery
Coal or rock cutters and tunneling machinery: Self-propelled: Tunneling machinery
Coal or rock cutters and tunneling machinery: Self-propelled: Other
Coal or rock cutters and tunneling machinery: Self-propelled: Other
Coal or rock cutters and tunneling machinery: Other
Coal or rock cutters and tunneling machinery: Other
Other boring or sinking machinery: Self-propelled : Tube well drilling and core drilling machinery
Other boring or sinking machinery: Self-propelled : Tube well drilling and core drilling machinery
Other boring or sinking machinery: Self-propelled : Petroleum and gas well drilling machinery
Other boring or sinking machinery: Self-propelled : Petroleum and gas well drilling machinery
Other boring or sinking machinery: Self-propelled : Rock drilling machinery
Other boring or sinking machinery: Self-propelled : Rock drilling machinery
Other boring or sinking machinery: Self-propelled : Other
Other boring or sinking machinery: Self-propelled : Other
Other boring or sinking machinery: Other
Other boring or sinking machinery: Other
Other machinery, self-propelled : Mining machinery (excluding coal mining)
Other machinery, self-propelled : Mining machinery (excluding coal mining)
Other machinery, self-propelled : Other
Other machinery, self-propelled : Other
Other machinery, not self-propelled: Tamping or compacting machinery
Other machinery, not self-propelled: Tamping or compacting machinery
Other machinery, not self-propelled: Other
Other machinery, not self-propelled: Other

Pile-drivers and pile-extractors : Pile-drivers

Pile-drivers and pile-extractors : Pile-drivers

Pile-drivers and pile-extractors : Pile-extractors

Pile-drivers and pile-extractors : Pile-extractors

Snow-ploughs and snow-blowers

Snow-ploughs and snow-blowers

Coal or rock cutters and tunneling machinery: Self-propelled: Coal cutters

Coal or rock cutters and tunneling machinery: Self-propelled: Coal cutters

Coal or rock cutters and tunneling machinery: Self-propelled: Tunneling machinery

Coal or rock cutters and tunneling machinery: Self-propelled: Tunneling machinery

Coal or rock cutters and tunneling machinery: Self-propelled: Other

Coal or rock cutters and tunneling machinery: Self-propelled: Other

Coal or rock cutters and tunneling machinery: Other

Coal or rock cutters and tunneling machinery: Other

Other boring or sinking machinery: Self-propelled : Tube well drilling and core drilling machinery

Other boring or sinking machinery: Self-propelled : Tube well drilling and core drilling machinery

Other boring or sinking machinery: Self-propelled : Petroleum and gas well drilling machinery

Other boring or sinking machinery: Self-propelled : Petroleum and gas well drilling machinery

Other boring or sinking machinery: Self-propelled : Rock drilling machinery

Other boring or sinking machinery: Self-propelled : Rock drilling machinery

Other boring or sinking machinery: Self-propelled : Other

Other boring or sinking machinery: Self-propelled : Other

Other boring or sinking machinery: Other

Other boring or sinking machinery: Other

Other machinery, self-propelled : Mining machinery (excluding coal mining)

Other machinery, self-propelled : Mining machinery (excluding coal mining)

Other machinery, self-propelled : Other

Other machinery, self-propelled : Other

Other machinery, not self-propelled: Tamping or compacting machinery

Other machinery, not self-propelled: Tamping or compacting machinery

Other machinery, not self-propelled: Other

Other machinery, not self-propelled: Other

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FAQs for Sub Chapter 8430

What products are classified under HSN 8430

It includes Earth boring machinery

What are the e‑way bill and e‑invoice points while moving Earth boring machinery?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

How are warranty replacements of Earth boring machinery handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

How do I bill a kit or combo that includes Earth boring machinery?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

Can I claim ITC on inputs and services used for Earth boring machinery?

If your outward supply of Earth boring machinery is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Can reverse charge ever apply to transactions involving Earth boring machinery?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Earth boring machinery are forward charge. Check the current notifications for any special cases before deciding.

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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