---
title: "8448 HSN Code | HSN Code for Auxiliary Machinery in India"
description: "Know more about 8448 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8448 covering Auxiliary Machinery."
canonical: "https://busy.in/hsn/sub-chapter-8448/"
---

# HSN Sub-chapter 8448: Auxiliary Machinery

Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447 (for example, dobbies, jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)

Part of [Chapter 84: Nuclear Reactors, Boilers & Machinery](https://busy.in/hsn/chapter-84/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 84481110 | [Jacquards and Harness Liner Cards for Cotton Textile Machinery](https://busy.in/hsn/hsn-84481110/) |
| 84481190 | [Other Auxiliary Machinery for Textile Machines](https://busy.in/hsn/hsn-84481190/) |
| 84481900 | [Other Auxiliary Machinery for Textile Machines](https://busy.in/hsn/hsn-84481900/) |
| 84482000 | [Parts/Accessories of Heading 8444 Machines](https://busy.in/hsn/hsn-84482000/) |
| 84483100 | [Card Clothing](https://busy.in/hsn/hsn-84483100/) |
| 84483210 | [Leather Cuttings](https://busy.in/hsn/hsn-84483210/) |
| 84483220 | [Cotton Processing Machine Parts](https://busy.in/hsn/hsn-84483220/) |
| 84483230 | [Jute Processing Machine Parts](https://busy.in/hsn/hsn-84483230/) |
| 84483240 | [Silk/Manmade Fiber Machine Parts](https://busy.in/hsn/hsn-84483240/) |
| 84483290 | [Textile Fiber Machine Parts](https://busy.in/hsn/hsn-84483290/) |
| 84483310 | [Wool Processing Machine Parts](https://busy.in/hsn/hsn-84483310/) |
| 84483320 | [Cotton Spinning Machine Spindles/Flyers/Rings](https://busy.in/hsn/hsn-84483320/) |
| 84483330 | [Other Fiber Spinning Machine Spindles/Flyers/Rings](https://busy.in/hsn/hsn-84483330/) |
| 84483340 | [Silk/Manmade Fiber Spinning Spindles/Flyers/Rings](https://busy.in/hsn/hsn-84483340/) |
| 84483390 | [Jute Spinning Machine Spindles/Flyers/Rings](https://busy.in/hsn/hsn-84483390/) |
| 84483910 | [Cotton Textile Machinery Combs](https://busy.in/hsn/hsn-84483910/) |
| 84483920 | [Gill Box Gills](https://busy.in/hsn/hsn-84483920/) |
| 84483990 | [Other Parts/Accessories of Heading 8445 Machines](https://busy.in/hsn/hsn-84483990/) |
| 84484110 | [Jute Weaving Machine Shuttles](https://busy.in/hsn/hsn-84484110/) |
| 84484120 | [Silk/Man-Made Fibre Weaving Machine Shuttles](https://busy.in/hsn/hsn-84484120/) |
| 84484130 | [Wool Weaving Machine Shuttles](https://busy.in/hsn/hsn-84484130/) |
| 84484140 | [Other Fibre Weaving Machine Shuttles](https://busy.in/hsn/hsn-84484140/) |
| 84484150 | [Auxiliary Machinery Shuttles (8448)](https://busy.in/hsn/hsn-84484150/) |
| 84484160 | [Other Weaving Machine Shuttles](https://busy.in/hsn/hsn-84484160/) |
| 84484190 | [Laser/Light/Photon Beam Machine-Tools](https://busy.in/hsn/hsn-84484190/) |
| 84484210 | [Wool Knitting Machine Sinkers/Needles](https://busy.in/hsn/hsn-84484210/) |
| 84484220 | [Wire Healds](https://busy.in/hsn/hsn-84484220/) |
| 84484290 | [Other Healds/Heald-Frames](https://busy.in/hsn/hsn-84484290/) |
| 84484910 | [Cotton Weaving Machinery Parts](https://busy.in/hsn/hsn-84484910/) |
| 84484920 | [Jute Weaving Machinery Parts](https://busy.in/hsn/hsn-84484920/) |
| 84484930 | [Silk/Man-Made Fiber Weaving Machinery Parts](https://busy.in/hsn/hsn-84484930/) |
| 84484940 | [Wool Weaving Machinery Parts](https://busy.in/hsn/hsn-84484940/) |
| 84484950 | [Other Textile Weaving Machinery Parts](https://busy.in/hsn/hsn-84484950/) |
| 84484990 | [Other Parts/Accessories of Weaving Machines](https://busy.in/hsn/hsn-84484990/) |
| 84485110 | [Wool Spinning Machine Spindles/Flyers/Rings](https://busy.in/hsn/hsn-84485110/) |
| 84485120 | [Tulle/Lace Machine Sinkers/Needles](https://busy.in/hsn/hsn-84485120/) |
| 84485130 | [Cotton Hosiery Machine Sinkers/Needles](https://busy.in/hsn/hsn-84485130/) |
| 84485190 | [Stitch Forming Machine Parts](https://busy.in/hsn/hsn-84485190/) |
| 84485900 | [Other Parts/Accessories of Heading 8447 Machines](https://busy.in/hsn/hsn-84485900/) |

## Frequently asked questions

### What products are classified under HSN 8448

It includes Auxiliary Machinery

### How should I document Auxiliary Machinery sent for job work?

Use a delivery challan for sending Auxiliary Machinery 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.

### What misclassification mistakes happen with Auxiliary 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.

### Is the composition scheme suitable if I mainly trade Auxiliary Machinery?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### Can I claim ITC on inputs and services used for Auxiliary Machinery?

If your outward supply of Auxiliary 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.

### If I repair and return Auxiliary Machinery, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

## India's trade performance: HSN Sub-Chapter 8448 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹1,252 Cr (−17.84% YoY) — 0.0338% of India's total exports
- Imports: ₹3,609 Cr (−1.05% YoY) — 0.0592% of India's total imports
- Trade balance: −₹2,357 Cr (Deficit); surplus rank #1047 of 1233 sub-chapters
- Share of Chapter 84: 0.44% of its exports; import side 0.66%
- Rank within Chapter 84: #40 of 86 by export value; import-side #37

### Key metrics

- Export CAGR: -0.20% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #348 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +53.19% in FY 2021-22
- Contribution to Ch. 84: 0.44% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8448

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 84 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 84 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,267.37 | 0.0552% | — | 0.86% | 2,776.13 | 0.0773% | — | 0.91% | −1,508.76 | #252 |
| FY 2019-20 | 1,060.60 | 0.0480% | −16.31% | 0.72% | 2,439.15 | 0.0727% | −12.14% | 0.79% | −1,378.55 | #282 |
| FY 2020-21 | 1,029.56 | 0.0479% | −2.93% | 0.73% | 1,882.75 | 0.0646% | −22.81% | 0.69% | −853.19 | #303 |
| FY 2021-22 | 1,577.22 | 0.0503% | +53.19% | 0.83% | 3,373.93 | 0.0738% | +79.20% | 0.89% | −1,796.71 | #265 |
| FY 2022-23 | 1,857.12 | 0.0513% | +17.75% | 0.84% | 5,131.35 | 0.0892% | +52.09% | 1.17% | −3,274.23 | #256 |
| FY 2023-24 | 1,524.11 | 0.0421% | −17.93% | 0.61% | 3,647.27 | 0.0649% | −28.92% | 0.77% | −2,123.16 | #303 |
| FY 2024-25 | 1,252.15 | 0.0338% | −17.84% | 0.44% | 3,609.08 | 0.0592% | −1.05% | 0.66% | −2,356.93 | #348 |

- CAGR (7-year): exports -0.20%/yr, imports 4.47%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8448 export-import analysis

### Export decline: -0.20% CAGR over 7 years

India's exports under HSN Sub-Chapter 8448 have declined at a compound annual rate of -0.20% over 7 fiscal years, falling from ₹1,267.37 Crore in FY 2018-19 to ₹1,252.15 Crore in FY 2024-25.

### HSN Sub-Chapter 8448 ranked #348 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8448 ranks #348 out of 1233 sub-chapters by total export value. Within Chapter 84, it ranks #40 of 86. By trade surplus, it ranks #1047 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8448 exports

The strongest single-year export movement for HSN Sub-Chapter 8448 was recorded in FY 2021-22, when exports surged by 53.19% over the prior year.

### India records a trade deficit of ₹2,356.93 Crore in HSN Sub-Chapter 8448 goods

In FY 2024-25, India's imports of ₹3,609.08 Cr exceeded exports of ₹1,252.15 Cr, resulting in a trade deficit of ₹2,356.93 Crore — ranking #1047 of 1233 by surplus magnitude.

### Import growth of 4.47% CAGR signals stable import dependency for Auxiliary Machinery

India's imports under HSN Sub-Chapter 8448 have grown at 4.47% CAGR, reaching ₹3,609.08 Crore in FY 2024-25.

### HSN Sub-Chapter 8448 contributes 0.44% of Chapter 84 exports — ranked #40

Among the 86 sub-chapters under Chapter 84, HSN Sub-Chapter 8448 ranks #40 by export value — accounting for 0.44% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.66% share (rank #37).

## Related Sub-Chapters in Chapter 84

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8411: Turbo-jets & gas turbines](https://busy.in/hsn/sub-chapter-8411/) | ₹44,981 Cr |
| #2 | [HSN Sub-Chapter 8481: Pressure-reducing valves](https://busy.in/hsn/sub-chapter-8481/) | ₹20,993 Cr |
| #3 | [HSN Sub-Chapter 8483: Transmission shafts & cranks](https://busy.in/hsn/sub-chapter-8483/) | ₹18,429 Cr |
| #4 | [HSN Sub-Chapter 8409: Parts for engine machinery](https://busy.in/hsn/sub-chapter-8409/) | ₹14,091 Cr |
| #5 | [HSN Sub-Chapter 8413: Fire extinguisher charges](https://busy.in/hsn/sub-chapter-8413/) | ₹12,900 Cr |
| #6 | [HSN Sub-Chapter 8414: Air pumps, compressors, ventilators](https://busy.in/hsn/sub-chapter-8414/) | ₹12,257 Cr |
| #7 | [HSN Sub-Chapter 8429: Self-propelled bulldozers](https://busy.in/hsn/sub-chapter-8429/) | ₹12,180 Cr |
| #8 | [HSN Sub-Chapter 8431: Machinery parts for headings 8425-8430](https://busy.in/hsn/sub-chapter-8431/) | ₹11,648 Cr |
| #9 | [HSN Sub-Chapter 8408: Diesel Engines](https://busy.in/hsn/sub-chapter-8408/) | ₹11,234 Cr |
| #10 | [HSN Sub-Chapter 8479: Mechanical appliances](https://busy.in/hsn/sub-chapter-8479/) | ₹10,758 Cr |
| #40 | HSN Sub-Chapter 8448: Auxiliary Machinery (this hsn sub-chapter) | ₹1,252 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8401 | [Nuclear reactors](https://busy.in/hsn/sub-chapter-8401/) |
| 8402 | [Vapor Generating Boilers](https://busy.in/hsn/sub-chapter-8402/) |
| 8403 | [Central heating boilers](https://busy.in/hsn/sub-chapter-8403/) |
| 8404 | [Boiler auxiliary plant](https://busy.in/hsn/sub-chapter-8404/) |
| 8405 | [Gas generators and purifiers](https://busy.in/hsn/sub-chapter-8405/) |
| 8406 | [Steam & vapour turbines](https://busy.in/hsn/sub-chapter-8406/) |
| 8407 | [Retail Filament Yarn](https://busy.in/hsn/sub-chapter-8407/) |
| 8408 | [Diesel Engines](https://busy.in/hsn/sub-chapter-8408/) |
| 8409 | [Parts for engine machinery](https://busy.in/hsn/sub-chapter-8409/) |
| 8410 | [Hydraulic turbines](https://busy.in/hsn/sub-chapter-8410/) |
| 8411 | [Turbo-jets & gas turbines](https://busy.in/hsn/sub-chapter-8411/) |
| 8412 | [Other engines & motors](https://busy.in/hsn/sub-chapter-8412/) |
| 8413 | [Fire extinguisher charges](https://busy.in/hsn/sub-chapter-8413/) |
| 8414 | [Air pumps, compressors, ventilators](https://busy.in/hsn/sub-chapter-8414/) |
| 8415 | [Motorized AC Machines](https://busy.in/hsn/sub-chapter-8415/) |
| 8416 | [Furnace Burners](https://busy.in/hsn/sub-chapter-8416/) |
| 8417 | [Knitted garments](https://busy.in/hsn/sub-chapter-8417/) |
| 8418 | [Refrigerators, freezers, heat pumps](https://busy.in/hsn/sub-chapter-8418/) |
| 8419 | [Non-Domestic Treatment Machines](https://busy.in/hsn/sub-chapter-8419/) |
| 8420 | [Rolling machines for non-metals](https://busy.in/hsn/sub-chapter-8420/) |
| 8421 | [Centrifuges & filtering machines](https://busy.in/hsn/sub-chapter-8421/) |
| 8422 | [Dishwashing & packaging machinery](https://busy.in/hsn/sub-chapter-8422/) |
| 8423 | [Weighing Machinery](https://busy.in/hsn/sub-chapter-8423/) |
| 8424 | [Liquid sprayers](https://busy.in/hsn/sub-chapter-8424/) |
| 8425 | [Hypochlorites & chlorites](https://busy.in/hsn/sub-chapter-8425/) |
| 8426 | [Ship’s Cranes](https://busy.in/hsn/sub-chapter-8426/) |
| 8427 | [Vehicle Chassis](https://busy.in/hsn/sub-chapter-8427/) |
| 8428 | [Lifting & loading machinery](https://busy.in/hsn/sub-chapter-8428/) |
| 8429 | [Self-propelled bulldozers](https://busy.in/hsn/sub-chapter-8429/) |
| 8430 | [Earth boring machinery](https://busy.in/hsn/sub-chapter-8430/) |
| 8431 | [Machinery parts for headings 8425-8430](https://busy.in/hsn/sub-chapter-8431/) |
| 8432 | [Agricultural machinery](https://busy.in/hsn/sub-chapter-8432/) |
| 8433 | [Harvesting Machinery](https://busy.in/hsn/sub-chapter-8433/) |
| 8434 | [Milking Machines, Dairy Machinery](https://busy.in/hsn/sub-chapter-8434/) |
| 8435 | [Wine production machinery](https://busy.in/hsn/sub-chapter-8435/) |
| 8436 | [Agricultural Machines](https://busy.in/hsn/sub-chapter-8436/) |
| 8437 | [Grain Sorting Machines](https://busy.in/hsn/sub-chapter-8437/) |
| 8438 | [Food Preparation Machinery](https://busy.in/hsn/sub-chapter-8438/) |
| 8439 | [Paper-making Machinery](https://busy.in/hsn/sub-chapter-8439/) |
| 8440 | [Bookbinding Machinery](https://busy.in/hsn/sub-chapter-8440/) |
| 8441 | [Paper pulp production machinery](https://busy.in/hsn/sub-chapter-8441/) |
| 8442 | [Plate making Machinery & equipment](https://busy.in/hsn/sub-chapter-8442/) |
| 8443 | [Printing machinery & accessories](https://busy.in/hsn/sub-chapter-8443/) |
| 8444 | [Electrical transformers](https://busy.in/hsn/sub-chapter-8444/) |
| 8445 | [Textile Machines](https://busy.in/hsn/sub-chapter-8445/) |
| 8446 | [Weaving machines](https://busy.in/hsn/sub-chapter-8446/) |
| 8447 | [Knitting & Stitch-Bonding Machines](https://busy.in/hsn/sub-chapter-8447/) |
| 8449 | [Felt & Nonwoven Machinery](https://busy.in/hsn/sub-chapter-8449/) |
| 8450 | [Washing machines](https://busy.in/hsn/sub-chapter-8450/) |
| 8451 | [Textile Industry Machinery](https://busy.in/hsn/sub-chapter-8451/) |
| 8452 | [Sewing Machines & Accessories](https://busy.in/hsn/sub-chapter-8452/) |
| 8453 | [Machinery for working leather & hides](https://busy.in/hsn/sub-chapter-8453/) |
| 8454 | [Metallurgical Casting Machines](https://busy.in/hsn/sub-chapter-8454/) |
| 8455 | [Metal-Rolling Mills](https://busy.in/hsn/sub-chapter-8455/) |
| 8456 | [Laser Removal Tools](https://busy.in/hsn/sub-chapter-8456/) |
| 8457 | [Metalworking Machines](https://busy.in/hsn/sub-chapter-8457/) |
| 8458 | [Metal Lathes](https://busy.in/hsn/sub-chapter-8458/) |
| 8459 | [Drilling Machines](https://busy.in/hsn/sub-chapter-8459/) |
| 8460 | [Machine-Tools For Metal Finishing](https://busy.in/hsn/sub-chapter-8460/) |
| 8461 | [Metal Cutting & Shaping Machine](https://busy.in/hsn/sub-chapter-8461/) |
| 8462 | [Metal forging & die-stamping machines](https://busy.in/hsn/sub-chapter-8462/) |
| 8463 | [Fork-lift trucks](https://busy.in/hsn/sub-chapter-8463/) |
| 8464 | [Parts & Accessories For Machine Tools](https://busy.in/hsn/sub-chapter-8464/) |
| 8465 | [Machine-tools for hard materials](https://busy.in/hsn/sub-chapter-8465/) |
| 8466 | [Machine parts](https://busy.in/hsn/sub-chapter-8466/) |
| 8467 | [Hand Tools, Hydraulic & Motorized](https://busy.in/hsn/sub-chapter-8467/) |
| 8468 | [Welding apparatus](https://busy.in/hsn/sub-chapter-8468/) |
| 8470 | [Calculating machines & cash registers](https://busy.in/hsn/sub-chapter-8470/) |
| 8471 | [Data processing machines & readers](https://busy.in/hsn/sub-chapter-8471/) |
| 8472 | [Other Office Machines](https://busy.in/hsn/sub-chapter-8472/) |
| 8473 | [Machine Parts & Accessories](https://busy.in/hsn/sub-chapter-8473/) |
| 8474 | [Sorting, grinding & mixing Machinery](https://busy.in/hsn/sub-chapter-8474/) |
| 8475 | [Glass lamp assembly machines](https://busy.in/hsn/sub-chapter-8475/) |
| 8476 | [Vending Machines](https://busy.in/hsn/sub-chapter-8476/) |
| 8477 | [Rubber & Plastic Machines](https://busy.in/hsn/sub-chapter-8477/) |
| 8478 | [Tobacco processing machinery](https://busy.in/hsn/sub-chapter-8478/) |
| 8479 | [Mechanical appliances](https://busy.in/hsn/sub-chapter-8479/) |
| 8480 | [Moulding Boxes & Patterns](https://busy.in/hsn/sub-chapter-8480/) |
| 8481 | [Pressure-reducing valves](https://busy.in/hsn/sub-chapter-8481/) |
| 8482 | [Ball Or Roller Bearings](https://busy.in/hsn/sub-chapter-8482/) |
| 8483 | [Transmission shafts & cranks](https://busy.in/hsn/sub-chapter-8483/) |
| 8484 | [Metal gaskets & mechanical seals](https://busy.in/hsn/sub-chapter-8484/) |
| 8485 | [Additive manufacturing machines](https://busy.in/hsn/sub-chapter-8485/) |
| 8486 | [Semiconductor Manufacturing Machines](https://busy.in/hsn/sub-chapter-8486/) |
| 8487 | [Non-electrical machine parts](https://busy.in/hsn/sub-chapter-8487/) |