Machine parts HSN Code

Understanding the Machine Parts HSN Code for GST

Navigating the GST system for machine parts can be intricate due to the vast array of machinery and their components. Understanding the relevant Harmonized System of Nomenclature (HSN) codes is crucial for accurate invoicing and compliance. Based on the provided data, let’s explore some HSN codes applicable to machine parts.

The data presents machine parts under different chapters, primarily Chapter 82 (Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal) and Chapter 84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof).

Parts of Hand Tools (Chapter 82):

The initial section of the data focuses on “Hand Tools… Other Than Accessories For And Parts Of, Machine Tools”. While it explicitly excludes parts of machine tools, the chapter itself covers “parts thereof of base metal”. Therefore, if a component can be considered a part of the hand tools listed (like vices, clamps, anvils, etc.), it would likely fall under the same HSN codes as the complete tool, with a GST rate of 18% and no CESS, effective from 01/07/2017. These HSN codes include:

• 82057000
• 82055910
• 82054000
• 82055930
• 82055920
• 82052000
• 82056000
• 82055110
• 82051000
• 82055190
• 82053000
• 820518 (This appears to be an incomplete HSN code)

Parts of Weighing Machinery (Chapter 84):

The data also includes “Parts Of Weighing Machinery” under HSN code 842390. The GST rate for these parts is 18% with no CESS, effective from 15/11/2017 and 01/07/2017. Specific sub-classifications mentioned are:

• 84239010: Weighing machine weights of all kinds; parts of weighing machinery.
• 842390: Weighing machine weights of all kinds; parts of weighing machinery.
• 84239020: Weighing machine weights of all kinds; parts of weighing machinery.

Parts of Printing Machinery (Chapter 84):

“Parts” for machinery used in preparing or making printing plates and components are covered under HSN code 84425050. The GST rate is 18% with no CESS, effective from 01/07/2017.

Parts of Machine Tools (Chapter 84):

While the hand tool section excluded parts of machine tools, the data provides examples of parts related to specific machine tools:

• 84602930: This code relates to “Machine-Tools For Deburring, Sharpening, Grinding…” and implicitly includes parts for these machines, with an 18% GST rate and no CESS (effective 01/07/2017).
• 84523010: This covers “Sewing Machine Needles : For Household Type Sewing Machines” under “Sewing Machines…; Furniture, Bases And Covers Specially Designed For Sewing Machines; Sewing Machine Needles”. The GST rate is 12% with no CESS (effective 01/07/2017).
• 84592990: This code relates to “Other Drilling Machines: Other: Other” and would include parts for these machines at an 18% GST rate and no CESS (effective 01/07/2017).
• 84629913: This covers “Presses For Working Metal Or Met” and would include parts for these machines at an 18% GST rate and no CESS (effective 01/07/2017).

It’s evident that the HSN code for machine parts is highly dependent on the specific type of machine and the nature of the part. Chapter 84 generally covers parts of machinery and mechanical appliances, but the exact HSN code and GST rate can vary significantly. For accurate classification, detailed specifications of the machine part are essential.