8479 HSN Code applies to specialised machines and mechanical appliances with individual functions that are not specifically covered elsewhere in Chapter 84, making it important for businesses that manufacture, import, trade or install custom industrial equipment, as the correct classification directly affects Goods and Services Tax (GST) rates, invoicing, customs documentation and return filing.
In practice, Harmonised System of Nomenclature (HSN) 8479 is commonly used for purpose-built industrial machinery that does not fit neatly under standard equipment headings, such as certain custom processing, handling, mixing, dosing, screening or specialised mechanical units.
This makes the code especially relevant for manufacturers, importers, Engineering, Procurement and Construction (EPC) contractors, machinery traders and industrial suppliers dealing with non-standard or application-specific industrial equipment.
What is the GST rate and product classification under HSN 8479
Most products classified under HSN 8479 currently attract 18% GST, which means 9% CGST and 9% SGST on intra-state supplies, and 18% IGST on inter-state supplies and imports.
Some items under this heading were earlier taxed at 12%, but many moved to the revised slab structure after the 56th GST Council Meeting. A specific government notification must support any product that still qualifies for 12% GST, so correct product classification remains important before applying the rate.
|
Description |
HSN Code |
|
Machines and mechanical appliances with individual functions, not specified elsewhere in Chapter 84 |
8479 |
|
Machinery for public works, construction or similar applications |
84791000 |
|
Machinery for extraction or preparation of animal or fixed vegetable fats/oils |
847920 |
|
Oil-seed crushing or grinding machinery for fat/oil extraction |
84792010 |
|
Other machinery for extraction or preparation of animal or vegetable fats/oils |
84792090 |
|
Presses for manufacturing particle board, fibre board, wood board or machinery for treating wood/ligneous materials |
84793000 |
|
Rope or cable-making machines |
84794000 |
|
Industrial robots, not elsewhere specified |
84795000 |
|
Evaporative air coolers |
84796000 |
|
Machines of a kind used in airports |
847971 |
|
Machines of a kind used in airports |
84797100 |
|
Other machines under this category |
847979 |
|
Other machines under this category |
84797900 |
|
Machines for treating metal, including electric wire coil-winders |
84798100 |
|
Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines |
84798200 |
|
Other machines and mechanical appliances |
847989 |
|
Soap cutting or moulding machinery |
84798910 |
|
Air humidifiers or dehumidifiers (excluding headings 8415 or 8424) |
84798920 |
|
Mechanical shifting machines |
84798930 |
|
Ultrasonic transducers |
84798940 |
|
Car washing machines and related appliances |
84798950 |
|
Coke oven plants |
84798960 |
|
Machinery for manufacture of chemical or pharmaceutical goods |
84798970 |
|
Industrial vacuum cleaners |
84798991 |
|
Briquetting plant and machinery for making briquettes from agricultural residue |
84798992 |
|
Other machinery not specifically covered elsewhere |
84798999 |
|
Parts of machines and mechanical appliances of heading 8479 |
847990 |
|
Parts of public works, building or similar machines |
84799010 |
|
Parts of machines for extraction of animal, fruit or vegetable fats/oils |
84799020 |
|
Parts of machines or appliances for treating wood |
84799030 |
|
Parts of machinery used for manufacture of chemicals or pharmaceuticals |
84799040 |
|
Other parts |
84799090 |
What is Input Tax Credit (ITC) on HSN 8479 machinery?
Machines classified under 8479 HSN Code are generally treated as capital goods used in manufacturing or in producing taxable supplies, so the GST paid on purchase can usually be claimed as ITC, subject to Sections 16 and 17 of the CGST Act.
To claim ITC:
- The buyer must be a GST-registered entity.
- The machinery must be used for taxable business purposes, not for personal use or for producing exempt goods or services.
- A valid GST-compliant tax invoice from a registered supplier must be available.
- If the asset is used for both taxable and exempt supplies, ITC on the capital goods must be apportioned proportionately.
Business filing guide: How to use HSN 8479 in GST returns
If your business handles goods under HSN 8479, keep these filing requirements in mind.
GSTR-1 filing
If you are selling machinery under HSN 8479, report the sales in GSTR-1 under the HSN summary section (Table 12). Depending on whether you file monthly or quarterly, each supply should be reported with the correct HSN code. The GSTN system validates HSN classifications so that incorrect mapping can lead to mismatches during GSTR-2B reconciliation.
GSTR-3B and ITC claims
If you are claiming ITC on HSN 8479 machinery, make sure the credit is correctly reported in GSTR-3B (Table 4) and matches the supplier’s GSTR-1 data as reflected in GSTR-2B. Since machinery is generally treated as a capital goods, it should also be tracked separately in the capital goods ITC register maintained under Rule 43 of the CGST Rules.
E-way bill requirements
Industrial machinery often involves high-value or bulky consignments, so an E-way bill is generally required where the consignment value exceeds ₹50,000. For inter-state movement, the applicable e-way bill rules should be checked based on the nature of the movement and the transaction. Businesses transporting industrial machinery, heavy fabricated units or specialised equipment should generate the e-way bill on the GSTN portal before dispatch.
Conclusion
Getting 8479 HSN Code right directly affects your GST rate, ITC claims, invoicing accuracy and return filing, so the most practical takeaway is simple: review the classification carefully whenever you introduce a new machine, change suppliers or expand into new markets.
A small check at the classification stage can prevent tax mismatches, filing delays and margin leakage later. As your operations grow, using organised accounting software like TallyPrime can make it easier to track stock and invoices, support HSN-wise reporting and ensure greater compliance consistency.
