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8459 HSN Code: Drilling Machines

HSN Sub Chapter 8459 represents Drilling Machines under GST classification. This code helps businesses identify Drilling Machines correctly for billing, taxation, and trade. With HSN Sub Chapter 8459, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Drilling Machines.

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New GST Rate for HSN Code 8459

GST Rate for Drilling Machines under HSN Code 8459. 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 8459 Machine-tools (including way-type unit head machines) for drilling, boring, milling, treading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 18% 18%

Chapter: 84

Description: Machine-tools (including way-type unit head machines) for drilling, boring, milling, treading or tapping by removing metal, other than lathes (including turning centres) of heading 8458

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

Tariff HSN Codes under HSN Sub Chapter 8459

Following Tariff HSN code falls under Drilling Machines:

Tariff HSN Description
Way-type unit head machines
Way-type unit head machines
Other drilling machines : Numerically controlled
Other drilling machines : Numerically controlled
Other drilling machines : Other : Bench and pillar
Other drilling machines : Other : Bench and pillar
Other drilling machines : Other : Pillar or columns, multi-spindle
Other drilling machines : Other : Pillar or columns, multi-spindle
Other drilling machines : Other : Radial
Other drilling machines : Other : Radial
Other drilling machines : Other : Deep hole
Other drilling machines : Other : Deep hole
Other drilling machines : Other : Multi head drilling machines
Other drilling machines : Other : Multi head drilling machines
Other drilling machines : Other : Other
Other drilling machines : Other : Other
Other boring-milling machines : Numerically controlled
Other boring-milling machines : Numerically controlled
Other boring-milling machines : Other : Vertical turning or boring
Other boring-milling machines : Other : Vertical turning or boring
Other boring-milling machines : Other : Other
Other boring-milling machines : Other : Other
Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 - other boring machines : jig boring machines horizontal
Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 - other boring machines : fine boring machines, horizontal
Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 - other boring machines : fine boring machines, vertical
Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 - other boring machines : other
Other boring machines : Numerically controlled: Jig boring machines horizontal
Other boring machines : Numerically controlled: Jig boring machines horizontal
Other boring machines : Numerically controlled: Fine boring machines, horizontal
Other boring machines : Numerically controlled: Fine boring machines, horizontal
Other boring machines : Numerically controlled: Fine boring machines, vertical
Other boring machines : Numerically controlled: Fine boring machines, vertical
Other boring machines : Numerically controlled: Other
Other boring machines : Numerically controlled: Other
Other boring machines : Other: Jig boring machines horizontal
Other boring machines : Other: Jig boring machines horizontal
Other boring machines : Other: Fine boring machines, horizontal
Other boring machines : Other: Fine boring machines, horizontal
Other boring machines : Other: Fine boring machines, vertical
Other boring machines : Other: Fine boring machines, vertical
Other boring machines : Other: Other
Other boring machines : Other: Other
Milling machine, knee type : Numerically controlled : Horizontal
Milling machine, knee type : Numerically controlled : Horizontal
Milling machine, knee type : Numerically controlled : Vertical
Milling machine, knee type : Numerically controlled : Vertical
Milling machine, knee type : Numerically controlled : Universal
Milling machine, knee type : Numerically controlled : Universal
Milling machine, knee type : Numerically controlled : Other
Milling machine, knee type : Numerically controlled : Other
Milling machine, knee type : Other : Horizontal
Milling machine, knee type : Other : Horizontal
Milling machine, knee type : Other : Vertical
Milling machine, knee type : Other : Vertical
Milling machine, knee type : Other : Universal
Milling machine, knee type : Other : Universal
Milling machine, knee type : Other : Ram type
Milling machine, knee type : Other : Ram type
Milling machine, knee type : Other : Die-sinking or pantograph
Milling machine, knee type : Other : Die-sinking or pantograph
Milling machine, knee type : Other : Other
Milling machine, knee type : Other : Other
Other milling machines : Numerically controlled : Piano milling
Other milling machines : Numerically controlled : Piano milling
Other milling machines : Numerically controlled : Other
Other milling machines : Numerically controlled : Other
Other milling machines : Other : Bed type, horizontal
Other milling machines : Other : Bed type, horizontal
Other milling machines : Other : Bed type, vertical
Other milling machines : Other : Bed type, vertical
Other milling machines : Other : Piano milling, single column
Other milling machines : Other : Piano milling, single column
Other milling machines : Other : Piano milling, double column
Other milling machines : Other : Piano milling, double column
Other milling machines : Other : Other
Other milling machines : Other : Other
Other threading or tapping machines : Threading machines
Other threading or tapping machines : Threading machines
Other threading or tapping machines : Tapping machines
Other threading or tapping machines : Tapping machines

Way-type unit head machines

Way-type unit head machines

Other drilling machines : Numerically controlled

Other drilling machines : Numerically controlled

Other drilling machines : Other : Bench and pillar

Other drilling machines : Other : Bench and pillar

Other drilling machines : Other : Pillar or columns, multi-spindle

Other drilling machines : Other : Pillar or columns, multi-spindle

Other drilling machines : Other : Radial

Other drilling machines : Other : Radial

Other drilling machines : Other : Deep hole

Other drilling machines : Other : Deep hole

Other drilling machines : Other : Multi head drilling machines

Other drilling machines : Other : Multi head drilling machines

Other drilling machines : Other : Other

Other drilling machines : Other : Other

Other boring-milling machines : Numerically controlled

Other boring-milling machines : Numerically controlled

Other boring-milling machines : Other : Vertical turning or boring

Other boring-milling machines : Other : Vertical turning or boring

Other boring-milling machines : Other : Other

Other boring-milling machines : Other : Other

Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 - other boring machines : jig boring machines horizontal

Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 - other boring machines : fine boring machines, horizontal

Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 - other boring machines : fine boring machines, vertical

Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 - other boring machines : other

Other boring machines : Numerically controlled: Jig boring machines horizontal

Other boring machines : Numerically controlled: Jig boring machines horizontal

Other boring machines : Numerically controlled: Fine boring machines, horizontal

Other boring machines : Numerically controlled: Fine boring machines, horizontal

Other boring machines : Numerically controlled: Fine boring machines, vertical

Other boring machines : Numerically controlled: Fine boring machines, vertical

Other boring machines : Numerically controlled: Other

Other boring machines : Numerically controlled: Other

Other boring machines : Other: Jig boring machines horizontal

Other boring machines : Other: Jig boring machines horizontal

Other boring machines : Other: Fine boring machines, horizontal

Other boring machines : Other: Fine boring machines, horizontal

Other boring machines : Other: Fine boring machines, vertical

Other boring machines : Other: Fine boring machines, vertical

Other boring machines : Other: Other

Other boring machines : Other: Other

Milling machine, knee type : Numerically controlled : Horizontal

Milling machine, knee type : Numerically controlled : Horizontal

Milling machine, knee type : Numerically controlled : Vertical

Milling machine, knee type : Numerically controlled : Vertical

Milling machine, knee type : Numerically controlled : Universal

Milling machine, knee type : Numerically controlled : Universal

Milling machine, knee type : Numerically controlled : Other

Milling machine, knee type : Numerically controlled : Other

Milling machine, knee type : Other : Horizontal

Milling machine, knee type : Other : Horizontal

Milling machine, knee type : Other : Vertical

Milling machine, knee type : Other : Vertical

Milling machine, knee type : Other : Universal

Milling machine, knee type : Other : Universal

Milling machine, knee type : Other : Ram type

Milling machine, knee type : Other : Ram type

Milling machine, knee type : Other : Die-sinking or pantograph

Milling machine, knee type : Other : Die-sinking or pantograph

Milling machine, knee type : Other : Other

Milling machine, knee type : Other : Other

Other milling machines : Numerically controlled : Piano milling

Other milling machines : Numerically controlled : Piano milling

Other milling machines : Numerically controlled : Other

Other milling machines : Numerically controlled : Other

Other milling machines : Other : Bed type, horizontal

Other milling machines : Other : Bed type, horizontal

Other milling machines : Other : Bed type, vertical

Other milling machines : Other : Bed type, vertical

Other milling machines : Other : Piano milling, single column

Other milling machines : Other : Piano milling, single column

Other milling machines : Other : Piano milling, double column

Other milling machines : Other : Piano milling, double column

Other milling machines : Other : Other

Other milling machines : Other : Other

Other threading or tapping machines : Threading machines

Other threading or tapping machines : Threading machines

Other threading or tapping machines : Tapping machines

Other threading or tapping machines : Tapping machines

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FAQs for Sub Chapter 8459

What products are classified under HSN 8459

It includes Drilling Machines

What misclassification mistakes happen with Drilling Machines?

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.

What should my invoice and records include for Drilling Machines?

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 I claim ITC on inputs and services used for Drilling Machines?

If your outward supply of Drilling 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.

Does packaging or branding change how GST applies to Drilling Machines?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Drilling 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.

How are warranty replacements of Drilling Machines 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.

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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