HSN Codes chevron_right Section 16 chevron_right Chapter 84 chevron_right Sub Chapter 8438

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8438 HSN Code: Food Preparation Machinery

HSN Sub Chapter 8438 represents Food Preparation Machinery under GST classification. This code helps businesses identify Food Preparation Machinery correctly for billing, taxation, and trade. With HSN Sub Chapter 8438, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Food Preparation Machinery.

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New GST Rate for HSN Code 8438

GST Rate for Food Preparation Machinery under HSN Code 8438. 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 8438 Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils 18% 18%

Chapter: 84

Description: Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils

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

Tariff HSN Codes under HSN Sub Chapter 8438

Following Tariff HSN code falls under Food Preparation Machinery:

Tariff HSN Description
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Bakery machinery
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Bakery machinery
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Machinery for manufacture of macaroni or spaghetti or similar products
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Machinery for manufacture of macaroni or spaghetti or similar products
Machinery for the manufacture of confectionery, cocoa or chocolate
Machinery for the manufacture of confectionery, cocoa or chocolate
Machinery for sugar manufacture : Sugar cane crushers
Machinery for sugar manufacture : Sugar cane crushers
Machinery for sugar manufacture : Other
Machinery for sugar manufacture : Other
Brewery machinery
Brewery machinery
Machinery for the preparation of meat or poultry
Machinery for the preparation of meat or poultry
Machinery for the preparation of fruits, nuts or vegetables
Machinery for the preparation of fruits, nuts or vegetables
Other machinery : Auxiliary equipment for extrusion cooking plant
Other machinery : Auxiliary equipment for extrusion cooking plant
Other machinery : For production of soya milk or other soya products (other than soya oil)
Other machinery : For production of soya milk or other soya products (other than soya oil)
Other machinery : Diffusing machines (diffusers)
Other machinery : Diffusing machines (diffusers)
Other machinery : Tea leaf rolling or cutting machine
Other machinery : Tea leaf rolling or cutting machine
Other machinery : Other
Other machinery : Other
Parts : Of sugar manufacturing machinery
Parts : Of sugar manufacturing machinery
Parts : Of other machinery
Parts : Of other machinery

Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Bakery machinery

Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Bakery machinery

Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Machinery for manufacture of macaroni or spaghetti or similar products

Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Machinery for manufacture of macaroni or spaghetti or similar products

Machinery for the manufacture of confectionery, cocoa or chocolate

Machinery for the manufacture of confectionery, cocoa or chocolate

Machinery for sugar manufacture : Sugar cane crushers

Machinery for sugar manufacture : Sugar cane crushers

Machinery for sugar manufacture : Other

Machinery for sugar manufacture : Other

Brewery machinery

Brewery machinery

Machinery for the preparation of meat or poultry

Machinery for the preparation of meat or poultry

Machinery for the preparation of fruits, nuts or vegetables

Machinery for the preparation of fruits, nuts or vegetables

Other machinery : Auxiliary equipment for extrusion cooking plant

Other machinery : Auxiliary equipment for extrusion cooking plant

Other machinery : For production of soya milk or other soya products (other than soya oil)

Other machinery : For production of soya milk or other soya products (other than soya oil)

Other machinery : Diffusing machines (diffusers)

Other machinery : Diffusing machines (diffusers)

Other machinery : Tea leaf rolling or cutting machine

Other machinery : Tea leaf rolling or cutting machine

Other machinery : Other

Other machinery : Other

Parts : Of sugar manufacturing machinery

Parts : Of sugar manufacturing machinery

Parts : Of other machinery

Parts : Of other machinery

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Case Laws Related to Sub Chapter 8438

Order Number Description
Mitora Machinex Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
S.B. Reshellers Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
S.B. Reshellers Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Mitora Machinex Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

S.B. Reshellers Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

S.B. Reshellers Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

FAQs for Sub Chapter 8438

What products are classified under HSN 8438

It includes Food Preparation Machinery

What should my invoice and records include for Food Preparation Machinery?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Can reverse charge ever apply to transactions involving Food Preparation Machinery?

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

Do spares or accessories of Food Preparation Machinery follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

How are warranty replacements of Food Preparation 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.

What misclassification mistakes happen with Food Preparation Machinery?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

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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