GoodsHSN 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 18%
18%GST
Condition: other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| HSN code | 8438 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, 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 classified under HSN 8438 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils.