---
title: "8459 HSN Code | HSN Code for Drilling Machines in India"
description: "Know more about 8459 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8459 covering Drilling Machines."
canonical: "https://busy.in/hsn/sub-chapter-8459/"
---

# HSN Sub-chapter 8459: Drilling Machines

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

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 |
| --- | --- |
| 84591000 | [Way-Type Unit Head Machines](https://busy.in/hsn/hsn-84591000/) |
| 84592100 | [Other drilling machines : Numerically controlled](https://busy.in/hsn/hsn-84592100/) |
| 84592910 | [Bench/pillar drilling machines](https://busy.in/hsn/hsn-84592910/) |
| 84592920 | [Multi-spindle drilling machines](https://busy.in/hsn/hsn-84592920/) |
| 84592930 | [Other drilling machines : Other : Radial](https://busy.in/hsn/hsn-84592930/) |
| 84592940 | [Other drilling machines : Other : Deep hole](https://busy.in/hsn/hsn-84592940/) |
| 84592950 | [Multi head drilling machines](https://busy.in/hsn/hsn-84592950/) |
| 84592990 | [Other drilling machines : Other : Other](https://busy.in/hsn/hsn-84592990/) |
| 84593100 | [Numerically controlled boring-milling machines](https://busy.in/hsn/hsn-84593100/) |
| 84593910 | [Vertical boring machines](https://busy.in/hsn/hsn-84593910/) |
| 84593990 | [Other boring-milling machines : Other : Other](https://busy.in/hsn/hsn-84593990/) |
| 84594010 | [Horizontal Fine Boring Machines](https://busy.in/hsn/hsn-84594010/) |
| 84594020 | [Boring/Milling/Threading/Tapping Machine-Tools (Other)](https://busy.in/hsn/hsn-84594020/) |
| 84594030 | [Other Boring Machines](https://busy.in/hsn/hsn-84594030/) |
| 84594090 | [Numerically Controlled Flat-Surface Grinding Machines (Accuracy >= 0.01mm)](https://busy.in/hsn/hsn-84594090/) |
| 84594110 | [Numerically Controlled Horizontal Jig Boring Machines](https://busy.in/hsn/hsn-84594110/) |
| 84594120 | [Numerically Controlled Horizontal Fine Boring Machines](https://busy.in/hsn/hsn-84594120/) |
| 84594130 | [Numerically Controlled Boring Machines: Fine Vertical Type](https://busy.in/hsn/hsn-84594130/) |
| 84594190 | [Boring machines: Numerically controlled](https://busy.in/hsn/hsn-84594190/) |
| 84594910 | [Jig boring machines, horizontal](https://busy.in/hsn/hsn-84594910/) |
| 84594920 | [Fine boring machines, horizontal](https://busy.in/hsn/hsn-84594920/) |
| 84594930 | [Fine boring machines, vertical](https://busy.in/hsn/hsn-84594930/) |
| 84594990 | [Other boring machines : Other: Other](https://busy.in/hsn/hsn-84594990/) |
| 84595110 | [Milling machine: Horizontal](https://busy.in/hsn/hsn-84595110/) |
| 84595120 | [Vertical milling machine: CNC](https://busy.in/hsn/hsn-84595120/) |
| 84595130 | [Universal milling, knee type](https://busy.in/hsn/hsn-84595130/) |
| 84595190 | [Milling machines: Other](https://busy.in/hsn/hsn-84595190/) |
| 84595910 | [Milling machine, knee type : Other : Horizontal](https://busy.in/hsn/hsn-84595910/) |
| 84595920 | [Milling machine, knee type : Other : Vertical](https://busy.in/hsn/hsn-84595920/) |
| 84595930 | [Milling machine, knee type : Other : Universal](https://busy.in/hsn/hsn-84595930/) |
| 84595940 | [Milling machine, knee type : Other : Ram type](https://busy.in/hsn/hsn-84595940/) |
| 84595950 | [Die-sinking pantograph milling machines](https://busy.in/hsn/hsn-84595950/) |
| 84595990 | [Milling machine: Knee type](https://busy.in/hsn/hsn-84595990/) |
| 84596110 | [Numerically controlled milling machines](https://busy.in/hsn/hsn-84596110/) |
| 84596190 | [Numerically controlled milling machines0](https://busy.in/hsn/hsn-84596190/) |
| 84596910 | [Milling machines: Bed type, horizontal](https://busy.in/hsn/hsn-84596910/) |
| 84596920 | [Bed type vertical milling machines](https://busy.in/hsn/hsn-84596920/) |
| 84596930 | [Piano milling machines](https://busy.in/hsn/hsn-84596930/) |
| 84596940 | [Milling machines: Piano milling, double column](https://busy.in/hsn/hsn-84596940/) |
| 84596990 | [Other Milling Machines \| Other](https://busy.in/hsn/hsn-84596990/) |
| 84597010 | [Threading machines](https://busy.in/hsn/hsn-84597010/) |
| 84597020 | [Tapping machines](https://busy.in/hsn/hsn-84597020/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 8459 (FY 2024-25)

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

- Exports: ₹200 Cr (+22.41% YoY) — 0.0054% of India's total exports
- Imports: ₹1,465 Cr (+29.46% YoY) — 0.0240% of India's total imports
- Trade balance: −₹1,265 Cr (Deficit); surplus rank #984 of 1233 sub-chapters
- Share of Chapter 84: 0.07% of its exports; import side 0.27%
- Rank within Chapter 84: #67 of 86 by export value; import-side #54

### Key metrics

- Export CAGR: 11.79% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #701 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +30.38% in FY 2021-22
- Contribution to Ch. 84: 0.07% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8459

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 | 102.66 | 0.0045% | — | 0.07% | 1,221.00 | 0.0340% | — | 0.40% | −1,118.34 | #717 |
| FY 2019-20 | 106.37 | 0.0048% | +3.61% | 0.07% | 1,219.11 | 0.0363% | −0.15% | 0.40% | −1,112.74 | #711 |
| FY 2020-21 | 102.22 | 0.0048% | −3.90% | 0.07% | 651.69 | 0.0224% | −46.54% | 0.24% | −549.47 | #715 |
| FY 2021-22 | 133.27 | 0.0042% | +30.38% | 0.07% | 731.57 | 0.0160% | +12.26% | 0.19% | −598.30 | #730 |
| FY 2022-23 | 150.23 | 0.0041% | +12.73% | 0.07% | 946.62 | 0.0165% | +29.40% | 0.22% | −796.39 | #738 |
| FY 2023-24 | 163.64 | 0.0045% | +8.93% | 0.07% | 1,131.95 | 0.0202% | +19.58% | 0.24% | −968.31 | #730 |
| FY 2024-25 | 200.31 | 0.0054% | +22.41% | 0.07% | 1,465.39 | 0.0240% | +29.46% | 0.27% | −1,265.08 | #701 |

- CAGR (7-year): exports 11.79%/yr, imports 3.09%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8459 export-import analysis

### Consistent export growth: 11.79% CAGR over 7 years

India's exports under HSN Sub-Chapter 8459 have grown at a compound annual rate of 11.79% over 7 fiscal years, rising from ₹102.66 Crore in FY 2018-19 to ₹200.31 Crore in FY 2024-25.

### HSN Sub-Chapter 8459 ranked #701 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8459 ranks #701 out of 1233 sub-chapters by total export value. Within Chapter 84, it ranks #67 of 86. By trade surplus, it ranks #984 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8459 exports

The strongest single-year export movement for HSN Sub-Chapter 8459 was recorded in FY 2021-22, when exports surged by 30.38% over the prior year.

### India records a trade deficit of ₹1,265.08 Crore in HSN Sub-Chapter 8459 goods

In FY 2024-25, India's imports of ₹1,465.39 Cr exceeded exports of ₹200.31 Cr, resulting in a trade deficit of ₹1,265.08 Crore — ranking #984 of 1233 by surplus magnitude.

### Import growth of 3.09% CAGR signals stable import dependency for Drilling Machines

India's imports under HSN Sub-Chapter 8459 have grown at 3.09% CAGR, reaching ₹1,465.39 Crore in FY 2024-25.

### HSN Sub-Chapter 8459 contributes 0.07% of Chapter 84 exports — ranked #67

Among the 86 sub-chapters under Chapter 84, HSN Sub-Chapter 8459 ranks #67 by export value — accounting for 0.07% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.27% share (rank #54).

## 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 |
| #67 | HSN Sub-Chapter 8459: Drilling Machines (this hsn sub-chapter) | ₹200 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/) |
| 8448 | [Auxiliary Machinery](https://busy.in/hsn/sub-chapter-8448/) |
| 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/) |
| 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/) |