---
title: "8479 HSN Code | HSN Code for Mechanical appliances in India"
description: "Know more about 8479 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8479 covering Mechanical appliances."
canonical: "https://busy.in/hsn/sub-chapter-8479/"
---

# HSN Sub-chapter 8479: Mechanical appliances

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

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 |
| --- | --- |
| 84791000 | [Machinery for public works, building or the like](https://busy.in/hsn/hsn-84791000/) |
| 84792010 | [Oilseed Crushing/Grinding Machine](https://busy.in/hsn/hsn-84792010/) |
| 84792090 | [Other Animal/Vegetable Fat/Oil Extraction/Preparation Machinery](https://busy.in/hsn/hsn-84792090/) |
| 84793000 | [Wood Board Press](https://busy.in/hsn/hsn-84793000/) |
| 84794000 | [Rope Or Cable-Making Machines](https://busy.in/hsn/hsn-84794000/) |
| 84795000 | [Industrial robots](https://busy.in/hsn/hsn-84795000/) |
| 84796000 | [Evaporative air coolers](https://busy.in/hsn/hsn-84796000/) |
| 84797100 | [Airport boarding bridges](https://busy.in/hsn/hsn-84797100/) |
| 84797900 | [Passenger boarding bridges : Other](https://busy.in/hsn/hsn-84797900/) |
| 84798100 | [Metal Treating/Wire Coiling Machines](https://busy.in/hsn/hsn-84798100/) |
| 84798200 | [Mixing/Grinding Machine](https://busy.in/hsn/hsn-84798200/) |
| 84798300 | [Cold isostatic presses: Other](https://busy.in/hsn/hsn-84798300/) |
| 84798910 | [Soap Cutting/Moulding Machinery](https://busy.in/hsn/hsn-84798910/) |
| 84798920 | [Air Humidifiers/Dehumidifiers (Non-8415/8424)](https://busy.in/hsn/hsn-84798920/) |
| 84798930 | [Mechanical Shifting Machines & Other Mechanical Appliances](https://busy.in/hsn/hsn-84798930/) |
| 84798940 | [Ultrasonic Transducers and Other Mechanical Appliances](https://busy.in/hsn/hsn-84798940/) |
| 84798950 | [Car Washing Machines & Appliances](https://busy.in/hsn/hsn-84798950/) |
| 84798960 | [Coke oven plants](https://busy.in/hsn/hsn-84798960/) |
| 84798970 | [Chemical/Pharmaceutical Machinery](https://busy.in/hsn/hsn-84798970/) |
| 84798991 | [Radial Cylindrical Roller Bearings (Bore <= 50mm)](https://busy.in/hsn/hsn-84798991/) |
| 84798992 | [Plant/Tissue Culture Chambers](https://busy.in/hsn/hsn-84798992/) |
| 84798999 | [Miscellaneous machines](https://busy.in/hsn/hsn-84798999/) |
| 84799010 | [Parts of machines for public works](https://busy.in/hsn/hsn-84799010/) |
| 84799020 | [Parts of Animal/Fruit/Vegetable Oil Extraction Machines](https://busy.in/hsn/hsn-84799020/) |
| 84799030 | [Parts for wood treatment machines](https://busy.in/hsn/hsn-84799030/) |
| 84799040 | [Parts for Chemical & Pharmaceutical Manufacturing Machinery](https://busy.in/hsn/hsn-84799040/) |
| 84799090 | [Machines with Specific Functions](https://busy.in/hsn/hsn-84799090/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 8479 (FY 2024-25)

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

- Exports: ₹10,758 Cr (+14.94% YoY) — 0.2905% of India's total exports
- Imports: ₹28,294 Cr (+15.69% YoY) — 0.4640% of India's total imports
- Trade balance: −₹17,536 Cr (Deficit); surplus rank #1179 of 1233 sub-chapters
- Share of Chapter 84: 3.80% of its exports; import side 5.20%
- Rank within Chapter 84: #10 of 86 by export value; import-side #3

### Key metrics

- Export CAGR: 14.51% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #59 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +58.29% in FY 2021-22
- Contribution to Ch. 84: 3.80% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8479

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 | 4,771.81 | 0.2079% | — | 3.25% | 16,294.04 | 0.4537% | — | 5.32% | −11,522.23 | #88 |
| FY 2019-20 | 6,507.01 | 0.2946% | +36.36% | 4.41% | 14,528.94 | 0.4331% | −10.83% | 4.73% | −8,021.93 | #62 |
| FY 2020-21 | 4,907.31 | 0.2282% | −24.58% | 3.50% | 13,599.24 | 0.4667% | −6.40% | 4.96% | −8,691.93 | #86 |
| FY 2021-22 | 7,767.56 | 0.2475% | +58.29% | 4.10% | 14,549.83 | 0.3183% | +6.99% | 3.86% | −6,782.27 | #68 |
| FY 2022-23 | 8,235.21 | 0.2274% | +6.02% | 3.73% | 18,171.88 | 0.3161% | +24.89% | 4.16% | −9,936.67 | #73 |
| FY 2023-24 | 9,359.75 | 0.2587% | +13.66% | 3.76% | 24,456.74 | 0.4355% | +34.59% | 5.15% | −15,096.99 | #62 |
| FY 2024-25 | 10,757.85 | 0.2905% | +14.94% | 3.80% | 28,293.61 | 0.4640% | +15.69% | 5.20% | −17,535.76 | #59 |

- CAGR (7-year): exports 14.51%/yr, imports 9.63%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8479 export-import analysis

### Consistent export growth: 14.51% CAGR over 7 years

India's exports under HSN Sub-Chapter 8479 have grown at a compound annual rate of 14.51% over 7 fiscal years, rising from ₹4,771.81 Crore in FY 2018-19 to ₹10,757.85 Crore in FY 2024-25.

### HSN Sub-Chapter 8479 ranked #59 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8479 ranks #59 out of 1233 sub-chapters by total export value. Within Chapter 84, it ranks #10 of 86. By trade surplus, it ranks #1179 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8479 exports

The strongest single-year export movement for HSN Sub-Chapter 8479 was recorded in FY 2021-22, when exports surged by 58.29% over the prior year.

### India records a trade deficit of ₹17,535.76 Crore in HSN Sub-Chapter 8479 goods

In FY 2024-25, India's imports of ₹28,293.61 Cr exceeded exports of ₹10,757.85 Cr, resulting in a trade deficit of ₹17,535.76 Crore — ranking #1179 of 1233 by surplus magnitude.

### Import growth of 9.63% CAGR signals stable import dependency for Mechanical appliances

India's imports under HSN Sub-Chapter 8479 have grown at 9.63% CAGR, reaching ₹28,293.61 Crore in FY 2024-25.

### HSN Sub-Chapter 8479 contributes 3.80% of Chapter 84 exports — ranked #10

Among the 86 sub-chapters under Chapter 84, HSN Sub-Chapter 8479 ranks #10 by export value — accounting for 3.80% of the chapter's total exports in FY 2024-25. On the import side, it holds 5.20% share (rank #3).

## 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 (this hsn sub-chapter) | ₹10,758 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/) |
| 8459 | [Drilling Machines](https://busy.in/hsn/sub-chapter-8459/) |
| 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/) |
| 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/) |