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Verified Category: Machinery

HSN Code 8438

Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink

Current GST Rate
18%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8438 specifically identifies machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 9% + SGST 9%
Inter-State Split
IGST 18%

Compliance Check-list

  • Mention HSN 8438 on all Tax Invoices for machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 8438

"Classifying machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Machinery category. AasanKhata automatically monitors these shifts for you."