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  • calculateSection 16

    Machinery And Mechanical Appliances; Electrical Equipment And Parts Thereof; Sound Recorders And Reproducers, Television Image And Sound Recorders And Reproducers, And Parts And Accessories Of Such Articles

  • calculateChapter 84

    Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

  • calculateSub Chapter – 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

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
Chapter No
84
HSN Code
8438
HSN 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 HSN Sub Chapter 8438:

Tariff HSN
Description
Tariff HSN
84381010
Description
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Bakery machinery
Tariff HSN
84381010
Description
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Bakery machinery
Tariff HSN
84381020
Description
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Machinery for manufacture of macaroni or spaghetti or similar products
Tariff HSN
84381020
Description
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Machinery for manufacture of macaroni or spaghetti or similar products
Tariff HSN
84382000
Description
Machinery for the manufacture of confectionery, cocoa or chocolate
Tariff HSN
84382000
Description
Machinery for the manufacture of confectionery, cocoa or chocolate
Tariff HSN
84383010
Description
Machinery for sugar manufacture : Sugar cane crushers
Tariff HSN
84383010
Description
Machinery for sugar manufacture : Sugar cane crushers
Tariff HSN
84383090
Description
Machinery for sugar manufacture : Other
Tariff HSN
84383090
Description
Machinery for sugar manufacture : Other
Tariff HSN
84384000
Description
Brewery machinery
Tariff HSN
84384000
Description
Brewery machinery
Tariff HSN
84385000
Description
Machinery for the preparation of meat or poultry
Tariff HSN
84385000
Description
Machinery for the preparation of meat or poultry
Tariff HSN
84386000
Description
Machinery for the preparation of fruits, nuts or vegetables
Tariff HSN
84386000
Description
Machinery for the preparation of fruits, nuts or vegetables
Tariff HSN
84388010
Description
Other machinery : Auxiliary equipment for extrusion cooking plant
Tariff HSN
84388010
Description
Other machinery : Auxiliary equipment for extrusion cooking plant
Tariff HSN
84388020
Description
Other machinery : For production of soya milk or other soya products (other than soya oil)
Tariff HSN
84388020
Description
Other machinery : For production of soya milk or other soya products (other than soya oil)
Tariff HSN
84388030
Description
Other machinery : Diffusing machines (diffusers)
Tariff HSN
84388030
Description
Other machinery : Diffusing machines (diffusers)
Tariff HSN
84388040
Description
Other machinery : Tea leaf rolling or cutting machine
Tariff HSN
84388040
Description
Other machinery : Tea leaf rolling or cutting machine
Tariff HSN
84388090
Description
Other machinery : Other
Tariff HSN
84388090
Description
Other machinery : Other
Tariff HSN
84389010
Description
Parts : Of sugar manufacturing machinery
Tariff HSN
84389010
Description
Parts : Of sugar manufacturing machinery
Tariff HSN
84389090
Description
Parts : Of other machinery
Tariff HSN
84389090
Description
Parts : Of other machinery

Case Laws Related to Sub Chapter 8438

Order Number
Description
Description
Mitora Machinex Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
TN/15/AAR/2019
Description
V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
S.B. Reshellers Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Description
S.B. Reshellers Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Important Disclaimer

The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.