Drilling machine HSN Code

Understanding the HSN Code for Drilling Machines

Drilling machines are indispensable tools across numerous industries, from manufacturing and construction to woodworking and even DIY projects. For businesses involved in the sale, import, or manufacture of these machines in India, a clear understanding of their Harmonized System of Nomenclature (HSN) codes and the corresponding Goods and Services Tax (GST) rates is crucial for compliance and smooth operations. This blog will explore the various HSN codes associated with drilling machines and their GST implications.

Locating Drilling Machines within the HSN Framework

The HSN (Harmonized System of Nomenclature) is a globally recognized system for classifying goods, serving as a backbone for international trade and domestic taxation, including India’s GST. Drilling machines, being a type of mechanical machinery designed for specific operations on 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 Drilling Machines and Their GST Rates

The HSN heading 8459 is the most relevant category for drilling machines, specifically covering “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.”

The data provided offers a detailed breakdown of various types of drilling machines under this heading, all generally attracting an 18% GST rate:

• Other Drilling Machines (General/Other):
  • HSN Code: 84592990
  • GST Rate: 18%
  • Effective Date: July 1, 2017
• Multi Head Drilling Machines:
  • HSN Code: 84592950
  • GST Rate: 18%
  • Effective Date: July 1, 2017
• Numerically Controlled Drilling Machines:
  • HSN Code: 84592100
  • GST Rate: 18%
  • Effective Date: July 1, 2017
• Pillar or Columns, Multi Spindle Drilling Machines:
  • HSN Code: 84592920
  • GST Rate: 18%
  • Effective Date: July 1, 2017
• Bench And Pillar Drilling Machines:
  • HSN Code: 84592910
  • GST Rate: 18%
  • Effective Date: July 1, 2017
• Deep Hole Drilling Machines:
  • HSN Code: 84592940
  • GST Rate: 18%
  • Effective Date: July 1, 2017
• Radial Drilling Machines:
  • HSN Code: 84592930
  • GST Rate: 18%
  • Effective Date: July 1, 2017

It’s clear that irrespective of their specific type or features (like being numerically controlled or having multiple spindles), drilling machines designed for removing metal fall under HSN 8459, and typically attract an 18% GST rate. The data also includes HSN codes for related metalworking machines like boring, milling, threading, or tapping machines (e.g., 84594010 for Jig Boring Machines), which also fall under the same heading and rate.