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8479 HSN Code: Mechanical appliances

HSN Sub Chapter 8479 represents Mechanical appliances under GST classification. This code helps businesses identify Mechanical appliances correctly for billing, taxation, and trade. With HSN Sub Chapter 8479, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Mechanical appliances.

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New GST Rate for HSN Code 8479

GST Rate for Mechanical appliances under HSN Code 8479. 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 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter 18% 18%

Chapter: 84

Description: Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter

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

Tariff HSN Codes under HSN Sub Chapter 8479

Following Tariff HSN code falls under Mechanical appliances:

Tariff HSN Description
Machinery for public works, building or the like
Machinery for public works, building or the like
Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Oil-seed crushing or grinding machinery including purifying tanks
Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Oil-seed crushing or grinding machinery including purifying tanks
Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Other
Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Other
Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork
Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork
Rope or cable-making machines
Rope or cable-making machines
Industrial robots, not elsewhere specified or included
Industrial robots, not elsewhere specified or included
Evaporative air coolers
Evaporative air coolers
Passanger boarding bridges : Of a kind used in airports
Passanger boarding bridges : Of a kind used in airports
Passanger boarding bridges : Other
Passanger boarding bridges : Other
Other machines and mechanical appliances : For treating metal, including electric wire coil-winders
Other machines and mechanical appliances : For treating metal, including electric wire coil-winders
Other machines and mechanical appliances : Mixing, kneading, crushing, grinding, screening, homogenising, emulsifying or stirring machines sifting,
Other machines and mechanical appliances : Mixing, kneading, crushing, grinding, screening, homogenising, emulsifying or stirring machines sifting,
Other machines and mechanical appliances : Cold isostatic presses
Other machines and mechanical appliances : Cold isostatic presses
Other machines and mechanical appliances : Other : Soap cutting or moulding machinery
Other machines and mechanical appliances : Other : Soap cutting or moulding machinery
Other machines and mechanical appliances : Other : Air humidifiers or dehumidifiers (other than those falling under heading 8415 or 8424)
Other machines and mechanical appliances : Other : Air humidifiers or dehumidifiers (other than those falling under heading 8415 or 8424)
Other machines and mechanical appliances : Other : Mechanical shifting machines
Other machines and mechanical appliances : Other : Mechanical shifting machines
Other machines and mechanical appliances : Other : Ultrasonic transducers
Other machines and mechanical appliances : Other : Ultrasonic transducers
Other machines and mechanical appliances : Other : Car washing machines and related appliances
Other machines and mechanical appliances : Other : Car washing machines and related appliances
Other machines and mechanical appliances : Other : Coke oven plants
Other machines and mechanical appliances : Other : Coke oven plants
Other machines and mechanical appliances : Other : Machinery for the manufacture of chemical and pharmaceuticals goods
Other machines and mechanical appliances : Other : Machinery for the manufacture of chemical and pharmaceuticals goods
Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter - other machines and mechanical appliances: other: other : industrial vacuum cleaners
Other machines and mechanical appliances : Other : Other : Briquetting plant and machinery intended for manufactureof briquettes from agricultural and municipal waste
Other machines and mechanical appliances : Other : Other : Briquetting plant and machinery intended for manufactureof briquettes from agricultural and municipal waste
Other machines and mechanical appliances : Other : Other : Other
Other machines and mechanical appliances : Other : Other : Other
Parts : Of machines for public works, building or the like
Parts : Of machines for public works, building or the like
Parts : Of machines for the extraction of animal or fruit and vegetable fats or oil
Parts : Of machines for the extraction of animal or fruit and vegetable fats or oil
Parts : Of machines and mechanical appliances for treating wood
Parts : Of machines and mechanical appliances for treating wood
Parts : Of machinery used for manufacture of chemicals and pharmaceuticals
Parts : Of machinery used for manufacture of chemicals and pharmaceuticals
Parts : Other
Parts : Other

Machinery for public works, building or the like

Machinery for public works, building or the like

Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Oil-seed crushing or grinding machinery including purifying tanks

Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Oil-seed crushing or grinding machinery including purifying tanks

Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Other

Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Other

Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork

Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork

Rope or cable-making machines

Rope or cable-making machines

Industrial robots, not elsewhere specified or included

Industrial robots, not elsewhere specified or included

Evaporative air coolers

Evaporative air coolers

Passanger boarding bridges : Of a kind used in airports

Passanger boarding bridges : Of a kind used in airports

Passanger boarding bridges : Other

Passanger boarding bridges : Other

Other machines and mechanical appliances : For treating metal, including electric wire coil-winders

Other machines and mechanical appliances : For treating metal, including electric wire coil-winders

Other machines and mechanical appliances : Mixing, kneading, crushing, grinding, screening, homogenising, emulsifying or stirring machines sifting,

Other machines and mechanical appliances : Mixing, kneading, crushing, grinding, screening, homogenising, emulsifying or stirring machines sifting,

Other machines and mechanical appliances : Cold isostatic presses

Other machines and mechanical appliances : Cold isostatic presses

Other machines and mechanical appliances : Other : Soap cutting or moulding machinery

Other machines and mechanical appliances : Other : Soap cutting or moulding machinery

Other machines and mechanical appliances : Other : Air humidifiers or dehumidifiers (other than those falling under heading 8415 or 8424)

Other machines and mechanical appliances : Other : Air humidifiers or dehumidifiers (other than those falling under heading 8415 or 8424)

Other machines and mechanical appliances : Other : Mechanical shifting machines

Other machines and mechanical appliances : Other : Mechanical shifting machines

Other machines and mechanical appliances : Other : Ultrasonic transducers

Other machines and mechanical appliances : Other : Ultrasonic transducers

Other machines and mechanical appliances : Other : Car washing machines and related appliances

Other machines and mechanical appliances : Other : Car washing machines and related appliances

Other machines and mechanical appliances : Other : Coke oven plants

Other machines and mechanical appliances : Other : Coke oven plants

Other machines and mechanical appliances : Other : Machinery for the manufacture of chemical and pharmaceuticals goods

Other machines and mechanical appliances : Other : Machinery for the manufacture of chemical and pharmaceuticals goods

Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter - other machines and mechanical appliances: other: other : industrial vacuum cleaners

Other machines and mechanical appliances : Other : Other : Briquetting plant and machinery intended for manufactureof briquettes from agricultural and municipal waste

Other machines and mechanical appliances : Other : Other : Briquetting plant and machinery intended for manufactureof briquettes from agricultural and municipal waste

Other machines and mechanical appliances : Other : Other : Other

Other machines and mechanical appliances : Other : Other : Other

Parts : Of machines for public works, building or the like

Parts : Of machines for public works, building or the like

Parts : Of machines for the extraction of animal or fruit and vegetable fats or oil

Parts : Of machines for the extraction of animal or fruit and vegetable fats or oil

Parts : Of machines and mechanical appliances for treating wood

Parts : Of machines and mechanical appliances for treating wood

Parts : Of machinery used for manufacture of chemicals and pharmaceuticals

Parts : Of machinery used for manufacture of chemicals and pharmaceuticals

Parts : Other

Parts : Other

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Case Laws Related to Sub Chapter 8479

Order Number Description
Sapna Gupta (M/S Utsav Corporation) (AAR (Authority For Advance Ruling), Rajasthan)
Suzlon Energy Limited (AAR (Authority For Advance Ruling), Gujarat)
Awadkrupa Plastomech Pvt. Ltd. (Gujarat High Court, Gujarat)
Coral Coil India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Utsav Corporation (Sapna Gupta) Gurjar Ki Thadi, Jaipur (AAAR (Appellate Authority For Advance Ruling), Rajasthan)
Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)
V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Giriraj Renewables Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Hyva India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
M/S. Parker Hannifin India Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Aim Worldwide Pvt. Ltd. (Gujarat High Court, Gujarat)
M/S. Premium Transmission Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Bhutoria Refrigeration Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Fluid Power Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Fermi Solar Farms Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Eberspaecher Suetrak Bus Climate Control Systems India Private Limited. (AAR (Authority For Advance Ruling), Karnataka)
Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)
Nishith Vipinchandra Shah (AAR (Authority For Advance Ruling), Gujarat)
M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)
Asian Organo Industries (Gujarat High Court, Gujarat)

Sapna Gupta (M/S Utsav Corporation) (AAR (Authority For Advance Ruling), Rajasthan)

Suzlon Energy Limited (AAR (Authority For Advance Ruling), Gujarat)

Awadkrupa Plastomech Pvt. Ltd. (Gujarat High Court, Gujarat)

Coral Coil India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)

Utsav Corporation (Sapna Gupta) Gurjar Ki Thadi, Jaipur (AAAR (Appellate Authority For Advance Ruling), Rajasthan)

Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)

V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Giriraj Renewables Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

Hyva India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

M/S. Parker Hannifin India Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)

Aim Worldwide Pvt. Ltd. (Gujarat High Court, Gujarat)

M/S. Premium Transmission Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Bhutoria Refrigeration Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Fluid Power Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Fermi Solar Farms Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)

Eberspaecher Suetrak Bus Climate Control Systems India Private Limited. (AAR (Authority For Advance Ruling), Karnataka)

Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)

Nishith Vipinchandra Shah (AAR (Authority For Advance Ruling), Gujarat)

M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)

FAQs for Sub Chapter 8479

What products are classified under HSN 8479

It includes Mechanical appliances

Can reverse charge ever apply to transactions involving Mechanical appliances?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Mechanical appliances are forward charge. Check the current notifications for any special cases before deciding.

Any special steps when selling Mechanical appliances through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

Is the composition scheme suitable if I mainly trade Mechanical appliances?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

If I repair and return Mechanical appliances, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

How do I bill a kit or combo that includes Mechanical appliances?

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.

Does packaging or branding change how GST applies to Mechanical appliances?

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

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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