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 purposes. 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

84

HSN Code

8459

HSN 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 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8459

Following tariff HSN codes fall under Drilling Machines.

Tariff HSN

84591000

Description

Way-type unit head machines

Tariff HSN

84592100

Description

Other drilling machines : Numerically controlled

Tariff HSN

84592910

Description

Other drilling machines : Other : Bench and pillar

Tariff HSN

84592920

Description

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

Tariff HSN

84592930

Description

Other drilling machines : Other : Radial

Tariff HSN

84592940

Description

Other drilling machines : Other : Deep hole

Tariff HSN

84592950

Description

Other drilling machines : Other : Multi head drilling machines

Tariff HSN

84592990

Description

Other drilling machines : Other : Other

Tariff HSN

84593100

Description

Other boring-milling machines : Numerically controlled

Tariff HSN

84593910

Description

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

Tariff HSN

84593990

Description

Other boring-milling machines : Other : Other

Tariff HSN

84594010

Description

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

Tariff HSN

84594020

Description

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

Tariff HSN

84594030

Description

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

Tariff HSN

84594090

Description

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

Tariff HSN

84594110

Description

Other boring machines : Numerically controlled: Jig boring machines horizontal

Tariff HSN

84594120

Description

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

Tariff HSN

84594130

Description

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

Tariff HSN

84594190

Description

Other boring machines : Numerically controlled: Other

Tariff HSN

84594910

Description

Other boring machines : Other: Jig boring machines horizontal

Tariff HSN

84594920

Description

Other boring machines : Other: Fine boring machines, horizontal

Tariff HSN

84594930

Description

Other boring machines : Other: Fine boring machines, vertical

Tariff HSN

84594990

Description

Other boring machines : Other: Other

Tariff HSN

84595110

Description

Milling machine, knee type : Numerically controlled : Horizontal

Tariff HSN

84595120

Description

Milling machine, knee type : Numerically controlled : Vertical

Tariff HSN

84595130

Description

Milling machine, knee type : Numerically controlled : Universal

Tariff HSN

84595190

Description

Milling machine, knee type : Numerically controlled : Other

Tariff HSN

84595910

Description

Milling machine, knee type : Other : Horizontal

Tariff HSN

84595920

Description

Milling machine, knee type : Other : Vertical

Tariff HSN

84595930

Description

Milling machine, knee type : Other : Universal

Tariff HSN

84595940

Description

Milling machine, knee type : Other : Ram type

Tariff HSN

84595950

Description

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

Tariff HSN

84595990

Description

Milling machine, knee type : Other : Other

Tariff HSN

84596110

Description

Other milling machines : Numerically controlled : Piano milling

Tariff HSN

84596190

Description

Other milling machines : Numerically controlled : Other

Tariff HSN

84596910

Description

Other milling machines : Other : Bed type, horizontal

Tariff HSN

84596920

Description

Other milling machines : Other : Bed type, vertical

Tariff HSN

84596930

Description

Other milling machines : Other : Piano milling, single column

Tariff HSN

84596940

Description

Other milling machines : Other : Piano milling, double column

Tariff HSN

84596990

Description

Other milling machines : Other : Other

Tariff HSN

84597010

Description

Other threading or tapping machines : Threading machines

Tariff HSN

84597020

Description

Other threading or tapping machines : Tapping machines

India’s Trade Performance — HSN Sub-Chapter 8459 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹200 Cr

+22.41% vs FY 2023-24

0.0054% of India’s total exports

India’s Imports

FY 2024-25

₹1,465 Cr

+29.46% vs FY 2023-24

0.0240% of India’s total imports

Trade Balance

FY 2024-25

−₹1,265 Cr

Trade Deficit

Surplus rank #984 of 1233 subchapters

% of Chapter 84

FY 2024-25

0.07%

Share of Chapter 84’s total exports in FY 2024-25

Import side: 0.27% of Chapter 84’s imports

Rank Within Chapter 84

FY 2024-25

#67 of 86

Position by export value among subchapters in Chapter 84

Import-side rank: #54 of 86

At a glance

11.79%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#701

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+30.38%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.07%

Contribution to Ch. 84

Share of Chapter 84 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #717

Balance

−1,118.34

Exports

102.66 ₹ Cr

0.0045% share

— YoY

0.07% of Ch. 84

Imports

1,221.00 ₹ Cr

0.0340% share

— YoY

0.40% of Ch. 84

FY 2019-20 Exp. Rank #711

Balance

−1,112.74

Exports

106.37 ₹ Cr

0.0048% share

+3.61% YoY

0.07% of Ch. 84

Imports

1,219.11 ₹ Cr

0.0363% share

−0.15% YoY

0.40% of Ch. 84

FY 2020-21 Exp. Rank #715

Balance

−549.47

Exports

102.22 ₹ Cr

0.0048% share

−3.90% YoY

0.07% of Ch. 84

Imports

651.69 ₹ Cr

0.0224% share

−46.54% YoY

0.24% of Ch. 84

FY 2021-22 Exp. Rank #730

Balance

−598.30

Exports

133.27 ₹ Cr

0.0042% share

+30.38% YoY

0.07% of Ch. 84

Imports

731.57 ₹ Cr

0.0160% share

+12.26% YoY

0.19% of Ch. 84

FY 2022-23 Exp. Rank #738

Balance

−796.39

Exports

150.23 ₹ Cr

0.0041% share

+12.73% YoY

0.07% of Ch. 84

Imports

946.62 ₹ Cr

0.0165% share

+29.40% YoY

0.22% of Ch. 84

FY 2023-24 Exp. Rank #730

Balance

−968.31

Exports

163.64 ₹ Cr

0.0045% share

+8.93% YoY

0.07% of Ch. 84

Imports

1,131.95 ₹ Cr

0.0202% share

+19.58% YoY

0.24% of Ch. 84

FY 2024-25 Exp. Rank #701

Balance

−1,265.08

Exports

200.31 ₹ Cr

0.0054% share

+22.41% YoY

0.07% of Ch. 84

Imports

1,465.39 ₹ Cr

0.0240% share

+29.46% YoY

0.27% of Ch. 84

CAGR · 7-Year

Exports

11.79% /yr

Imports

3.09% /yr

Consistently Deficit
Chapter 84 total

reference, FY 2024-25

Export

₹2,83,259.46 Cr

Import

₹5,43,949.32 Cr

Trade Balance

−2,60,689.86

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8459 ranks #701 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8459 and GST compliance.

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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