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8437 HSN Code: Grain Sorting Machines

HSN Sub Chapter 8437 represents Grain Sorting Machines under GST classification. This code helps businesses identify Grain Sorting Machines correctly for billing, taxation, and trade. With HSN Sub Chapter 8437, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Grain Sorting Machines.

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New GST Rate for HSN Code 8437

GST Rate for Grain Sorting Machines under HSN Code 8437. 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 8437 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery and parts thereof 18% 18%

Chapter: 84

Description: Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery and parts thereof

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

Tariff HSN Codes under HSN Sub Chapter 8437

Following Tariff HSN code falls under Grain Sorting Machines:

Tariff HSN Description
Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables
Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables
Other machinery : Flour mill machinery
Other machinery : Flour mill machinery
Other machinery : Rice mill machinery
Other machinery : Rice mill machinery
Other machinery : Other
Other machinery : Other
Parts : Of flour mill machinery
Parts : Of flour mill machinery
Parts : Of rice mill machinery
Parts : Of rice mill machinery
Parts : Other
Parts : Other

Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables

Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables

Other machinery : Flour mill machinery

Other machinery : Flour mill machinery

Other machinery : Rice mill machinery

Other machinery : Rice mill machinery

Other machinery : Other

Other machinery : Other

Parts : Of flour mill machinery

Parts : Of flour mill machinery

Parts : Of rice mill machinery

Parts : Of rice mill machinery

Parts : Other

Parts : Other

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Case Laws Related to Sub Chapter 8437

Order Number Description
Adarsh Plant Protected Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Trailer Springs (Trailor Springs) (AAR (Authority For Advance Ruling), Andhra Pradesh)
Adarsh Plant Protect Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Nagarjuna Agro Chemicals Private Limited (AAAR (Appellate Authority For Advance Ruling), Telangana)
Skf Boilers And Driers (P) Ltd (AAR (Authority For Advance Ruling), Karnataka)
V.S.T Tillers Tractors Limited (AAR (Authority For Advance Ruling), Karnataka)
Wave Colour Techniks (AAR (Authority For Advance Ruling), Karnataka)

Adarsh Plant Protected Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Trailer Springs (Trailor Springs) (AAR (Authority For Advance Ruling), Andhra Pradesh)

Adarsh Plant Protect Ltd (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Nagarjuna Agro Chemicals Private Limited (AAAR (Appellate Authority For Advance Ruling), Telangana)

Skf Boilers And Driers (P) Ltd (AAR (Authority For Advance Ruling), Karnataka)

V.S.T Tillers Tractors Limited (AAR (Authority For Advance Ruling), Karnataka)

Wave Colour Techniks (AAR (Authority For Advance Ruling), Karnataka)

FAQs for Sub Chapter 8437

What products are classified under HSN 8437

It includes Grain Sorting Machines

Can I claim ITC on inputs and services used for Grain Sorting Machines?

If your outward supply of Grain Sorting Machines 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.

Any import/export nuance for Grain Sorting Machines?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

How do I bill a kit or combo that includes Grain Sorting Machines?

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.

How should I document Grain Sorting Machines sent for job work?

Use a delivery challan for sending Grain Sorting Machines to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

Does packaging or branding change how GST applies to Grain Sorting Machines?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Grain Sorting Machines is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

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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