HSN Code 8438 – Machinery, Not Specified Or Included Elsewhere In This…

HSN Code

8438

Chapter

Digits

4-digit

Section

XVI

What is HSN Code 8438?

HSN code 8438 is the Harmonized System of Nomenclature classification for Machinery, Not Specified Or Included Elsewhere In This Chapter, For The Industrial… under India's Goods and Services Tax (GST). It is a 4-digit code sitting at the heading (4-digit) level of the HSN hierarchy.

This code belongs to Chapter 84 — Nuclear Reactors, Boilers, Machinery And Mechanical Appliances; Parts…, which is part of Section XVI: Machinery & Electrical Equipment. Every GST-registered business supplying machinery, not specified or included elsewhere in this chapter, for the industrial… must quote HSN 8438 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 8438

Level	Code	Description
Chapter	84	nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Heading	8438	machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils

GST rate for HSN 8438

Goods under HSN 8438 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

Nil / Exempt

Fresh produce, milk, cereals, books

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Machinery, Not Specified Or Included Elsewhere In This Chapter, For The Industrial… →

Sub-codes under this classification

HSN Code	Description
843810	bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products :
843820	machinery for the manufacture of confectionery, cocoa or chocolate
843830	machinery for sugar manufacture :
843840	brewery machinery
84385000	machinery for the preparation of meat or poultry
843860	machinery for the preparation of fruits, nuts or vegetables
843880	other machinery :
843890	parts :

HSN Code 8438 — FAQs

What is HSN code 8438?

HSN code 8438 classifies "Machinery, Not Specified Or Included Elsewhere In This Chapter, For The Industrial…" under India's GST regime. It falls under Chapter 84 (Nuclear Reactors, Boilers, Machinery And Mechanical Appliances; Parts…) of the Harmonized System of Nomenclature.

How many digits is HSN code 8438?

8438 is a 4-digit HSN code — a heading (4-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 8438?

Goods under HSN 8438 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Machinery, Not Specified Or Included Elsewhere In This Chapter, For The Industrial….

Which chapter does HSN code 8438 belong to?

HSN 8438 belongs to Chapter 84 — Nuclear Reactors, Boilers, Machinery And Mechanical Appliances; Parts…, part of Section XVI: Machinery & Electrical Equipment.

Auto-fill HSN 8438 on every invoice

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HSN Code 8438 – Machinery, Not Specified Or Included Elsewhere In This Chapter, For The Industrial…