What products are classified under HSN 8459
It includes 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.
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
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
It includes 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.
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.
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.
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.
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.
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.