pocketful logo

Drill HSN Code

GST rates and HSN code for Drill.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofMachine-Tools (Including Way-Type Unit Head Machines) For Drilling, Boring, Milling, Threading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8458 – Other Drilling Machines: Other: Other8459299018%01/07/2017
Machine-Tools (Including Way-Type Unit Head Machines) For Drilling, Boring, Milling, Threading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8458 – Other Drilling Machines: Other: Multi Head Drilling Machines8459295018%01/07/2017
Machine-Tools (Including Way-Type Unit Head Machines) For Drilling, Boring, Milling, Threading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8458 – Other Boring Machines : Jig Boring Machines Horizontal8459401018%01/07/2017
Machine-Tools (Including Way-Type Unit Head Machines) For Drilling, Boring, Milling, Threading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8458 – Milling Machine, Knee Type: Numerically Controlled: Horizontal8459511018%01/07/2017
Machine-Tools (Including Way-Type Unit Head Machines) For Drilling, Boring, Milling, Threading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8458 – Other Boring Machines : Fine Boring Machines, Vertical8459403018%01/07/2017
Machine-Tools (Including Way-Type Unit Head Machines) For Drilling, Boring, Milling, Threading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8458- Other: Piano Milling, Double Column8459694018%01/07/2017
Iron and steelOther Bars And Rods Of Other Alloy Steel; Angles, Shapes And Sections, Of Other Alloy Steel; Hollow Drill Bars And Rods, Of Alloy Or Non-Alloy Steel – Hollow Drill Bars And Rods : Of Alloy Steel7228801018%01/07/2017
Other Bars And Rods Of Other Alloy Steel; Angles, Shapes And Sections, Of Other Alloy Steel; Hollow Drill Bars And Rods, Of Alloy Or Non-Alloy Steel – Other Bars And Rods, Not Further Worked Than Cold-Formed Or Cold-Finished : Other7228509018%01/07/2017
Other Bars And Rods Of Other Alloy Steel; Angles, Shapes And Sections, Of Other Alloy Steel; Hollow Drill Bars And Rods, Of Alloy Or Non-Alloy Steel – Other Bars And Rods, Not Further Worked Than Hot-Rolled, Hot-Drawn Or Extruded : Bright Bars : Of Alloy7228301118%01/07/2017
Other Bars And Rods Of Other Alloy Steel; Angles, Shapes And Sections, Of Other Alloy Steel; Hollow Drill Bars And Rods, Of Alloy Or Non-Alloy Steel – Other Bars And Rods, Not Further Worked Than Hot-Rolled, Hot-Drawn Or Extruded : Bright Bars : Other7228301918%01/07/2017
Other Bars And Rods Of Other Alloy Steel; Angles, Shapes And Sections, Of Other Alloy Steel; Hollow Drill Bars And Rods, Of Alloy Or Non-Alloy Steel – Other Bars And Rods : Other : Tool And Die Steel7228609418%01/07/2017
Articles of iron or steelOther Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel – Casing Of A Kind Used In Drilling For Oil Or Gas : Other7305209018%01/07/2017
Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas: — Other, Of Stailess Steel7304240018%01/07/2017
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metalInterchangeable Tools For Hand Tools, Whether Or Not Power- Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or8207409018%01/07/2017
Interchangeable Tools For Hand Tools, Whether Or Not Power- Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or8207190018%01/07/2017
Interchangeable Tools For Hand Tools, Whether Or Not Power- Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or8207401018%01/07/2017
Interchangeable Tools For Hand Tools, Whether Or Not Power- Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or8207500018%01/07/2017
Interchangeable Tools For Hand Tools, Whether Or Not Power- Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or8207130018%01/07/2017
Interchangeable Tools For Hand Tools, Whether Or Not Power- Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or8207901018%01/07/2017
Glass and glasswareGlass Of Heading 7003, 7004 Or 7005, Bent, Edge-Worked, Engraved, Drilled, Enamelled Or Otherwise Worked, But Not Framed Or Fitted With Other Materials7006000018%15/11/2017

Understand Drill HSN Code and GST Implications

Drills, essential tools for creating holes in various materials, are classified under specific categories in the Harmonized System of Nomenclature (HSN). For businesses involved in the manufacture, supply, or use of drills in India, understanding the correct HSN code is crucial for accurate Goods and Services Tax (GST) compliance. This blog post aims to clarify the HSN codes relevant to different types of drills based on the provided data and their corresponding GST rates.

Identify HSN Codes for Various Types of Drills

The provided data lists several HSN codes that pertain to drilling machines and related tools:

  • Other Drilling Machines (Metalworking): These fall under HSN heading 8459, which covers machine tools for drilling, boring, milling, threading, or tapping metal. Specific sub-codes include:
    • Other: Other Drilling Machines (84592990) – 18% GST
    • Other: Multi Head Drilling Machines (84592950) – 18% GST
  • Boring Machines (Metalworking): While not strictly drills, boring is a related process often performed on similar machines. Relevant HSN codes include:
    • Jig Boring Machines Horizontal (84594010) – 18% GST
    • Fine Boring Machines, Vertical (84594030) – 18% GST
  • Milling Machines (Metalworking with drilling capabilities): Some milling machines can also perform drilling operations. One relevant HSN code is:
    • Milling Machine, Knee Type: Numerically Controlled: Horizontal (84595110) – 18% GST
  • Other Machine Tools (including drilling): This broad category includes:
    • Other: Piano Milling, Double Column (84596940) – 18% GST
  • Hollow Drill Bars and Rods (Steel): These are classified under Iron and Steel (Chapter 72) and are the raw material for drill bits:
    • Of Alloy Steel (72288010) – 18% GST
    • Other (72285090) – 18% GST
    • Bright Bars of Alloy (72283011) – 18% GST
    • Bright Bars Other (72283019) – 18% GST
    • Tool and Die Steel (72286094) – 18% GST
  • Interchangeable Tools for Drilling (Drill Bits): These fall under Chapter 82 (“Tools, implements, cutlery…”) and include various types of drill bits:
    • For Machine-Tools (82074090, 82071900, 82074010, 82075000, 82071300, 82079010) – All at 18% GST

This data indicates that both drilling machines and drill bits are generally taxed at 18% GST.

Know the Applicable GST Rate on Drills

Based on the provided data:

  • Drilling Machines (Metalworking): 18% GST
  • Boring Machines (Metalworking): 18% GST
  • Milling Machines (with drilling capability): 18% GST
  • Hollow Drill Bars and Rods (Steel): 18% GST
  • Drill Bits (Interchangeable Tools): 18% GST

There is no mention of any CESS applicable to these items, and the effective date for these rates is primarily 01/07/2017.

FAQs

What is the GST rate on most metal drilling machines?

The GST rate is 18%.

What is the HSN code for drill bits used with a drilling machine?

Drill bits fall under HSN heading 8207 (e.g., 82074090).

What is the GST rate on drill bits?

The GST rate is 18%.

What is the GST rate on steel rods used for making drill bits?

The GST rate is 18%.

Why are both drilling machines and drill bits taxed at the same GST rate in this data?

GST rates are determined by the government based on various factors, and in this case, both the machines and their essential tools for metalworking are listed at 18%.

Open Your Free Demat Account Now!

Step into a world of zero fees and limitless opportunities!

pocketful logo

2022-25 Pocketful. All rights reserved, Built with in India

Version -5.76

app image 1app image 2

Explore

Calculatorsfooter arrow down icon
Popular Calculatorsfooter arrow down icon
Group Stocksfooter arrow down icon

Pocketful Fintech Capital Private Limited (CIN U65999DL2021PTC390548) | The SEBI Registration No. allotted to us is INZ000313732. NSE Member Code: 90326 | BSE Member Code: 6808 | MCX Member Code: 57120 DP | CDSL: 12099800