What products are classified under HSN 8430
It includes 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.
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
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
It includes 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.
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.
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.
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.
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.
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.