Bending machine HSN Code

Understanding the HSN Code for Bending Machines and Their GST

Bending machines are vital pieces of equipment across manufacturing industries, shaping metal sheets, pipes, and other materials with precision. For businesses involved in the manufacturing, trading, or import/export of these essential machinery, understanding their Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is critical for compliance and smooth operations. Let’s delve into the HSN codes for bending machines and their GST implications.

Placing Bending Machines within the HSN Framework

The HSN (Harmonized System of Nomenclature) is a globally recognized system for classifying goods, fundamental for both international trade and domestic taxation, including India’s GST. Bending machines, as machine-tools for working various materials, primarily fall under Chapter 84 of the HSN. This chapter is dedicated to “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”

The HSN Codes for Bending Machines and Their GST Rates

The data provided clearly categorizes bending machines based on the material they process:

1. Machine-Tools for Working Metal by Bending, Folding, Straightening, etc.:

This is the most common category for bending machines, encompassing those used for shaping metal. These are primarily found under HSN heading 8462: “Machine-Tools (Including Presses) For Working Metal By Forging, Hammering Or Die-Stamping; Machine-Tools (Including Presses) For Working Metal By Bending, Folding, Straightening, Flattening, Shearing, Punching Or Notching; Presses For Working Metal Or Metal Carbides, Not Specified Above.”

Here are the relevant HSN codes and GST rates for metal-working bending machines:

• Other Bending, Folding, Straightening Or Flattening Machines:
  • HSN Codes: 84629913, 84621011, 84629970, 84624920, 84629990, 84621020, 84629915, 84621012, 84623910, 84621014, 84621030, 84629960, 84623990, 84629919, 84623100, 84629920, 84623920, 84629930
  • GST Rate: 18%
  • Effective Date: July 1, 2017
• Numerically Controlled Bending, Folding, Straightening Or Flattening Machines:
  • HSN Code: 84622600
  • GST Rate: 18%
  • Effective Date: (Not explicitly stated, but generally effective from July 1, 2017, aligning with other machinery in this chapter).

This extensive list of HSN codes under 8462 indicates the detailed classification for various types of metal-working bending machines, all consistently attracting an 18% GST rate.

2. Machine-Tools for Working Wood, Cork, Bone, Hard Rubber, Hard Plastics, or Similar Hard Materials (Bending or Assembling Machines):

• HSN Code: 84659400
• GST Rate: 18%
• Effective Date: July 1, 2017

This HSN code covers bending machines specifically designed for non-metal hard materials like wood or hard plastics, also at an 18% GST rate.

The consistent 18% GST rate across different types of bending machines, regardless of the material they process, provides clarity for businesses.