What products are classified under HSN 8478
It includes Tobacco processing machinery
HSN Sub Chapter 8478 represents Tobacco processing machinery under GST classification. This code helps businesses identify Tobacco processing machinery correctly for billing, taxation, and trade. With HSN Sub Chapter 8478, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tobacco processing machinery.
GST Rate for Tobacco processing machinery under HSN Code 8478. 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 | 8478 | Machinery for preparing or making up tobacco , not specified or included elsewhere in this chapter | 18% | 18% |
Chapter: 84
Description: Machinery for preparing or making up tobacco , not specified or included elsewhere in this chapter
Following Tariff HSN code falls under Tobacco processing machinery:
| Tariff HSN | Description |
|---|---|
| Machinery : Cigar making machinery | |
| Machinery : Cigar making machinery | |
| Machinery : Cigarette making machinery | |
| Machinery : Cigarette making machinery | |
| Machinery : Other | |
| Machinery : Other | |
| Parts | |
| Parts |
Machinery : Cigar making machinery
Machinery : Cigar making machinery
Machinery : Cigarette making machinery
Machinery : Cigarette making machinery
Machinery : Other
Machinery : Other
Parts
Parts
It includes Tobacco processing machinery
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Tobacco processing machinery 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.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
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.