Milling machine HSN Code

Understanding the Milling Machine HSN Code: A Guide for Businesses

Milling machines are indispensable tools in various industries, from manufacturing and automotive to aerospace and fabrication. These sophisticated pieces of equipment are designed to remove material from a workpiece using rotating cutters, creating precise shapes and surfaces. For businesses dealing with milling machines in India, correctly identifying their HSN (Harmonized System of Nomenclature) code and understanding the applicable GST (Goods and Services Tax) rate is crucial for compliance and smooth operations.

The HSN Code for Metal Milling Machines

The vast majority of milling machines, especially those used for working metal, fall under Chapter 84 of the HSN: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”

More specifically, they are categorized under HSN Heading 8459: “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.”

This broad heading encompasses a wide range of milling machines, with sub-headings further distinguishing them based on their type and control mechanism:

• Knee-Type Milling Machines (HSN 845951xx and 845959xx): These are common types of milling machines where the table can be raised or lowered along a vertical knee.
  • Numerically Controlled (NC) Knee-Type (HSN 845951xx): These include Horizontal (84595110), Vertical (84595120), Universal (84595130), and other (84595190) numerically controlled variations.
  • Other (Non-NC) Knee-Type (HSN 845959xx): This covers Horizontal (84595910), Vertical (84595920), Universal (84595930), Ram Type (84595940), Die-Sinking or Pantograph (84595950), and other (84595990) non-numerically controlled machines.
• Other Milling Machines (HSN 845961xx and 845969xx): This category covers milling machines that are not knee-type.
  • Numerically Controlled (NC) Other Milling Machines (HSN 845961xx): This includes Piano Milling (84596110) and other (84596190) numerically controlled variants.
  • Other (Non-NC) Milling Machines (HSN 845969xx): This includes Piano Milling, Double Column (84596940) and other non-numerically controlled types.
• Boring-Milling Machines (HSN 84593100 and 845939xx): These are machines capable of both boring and milling operations.
  • Numerically Controlled Boring-Milling Machines (HSN 84593100).
  • Other Boring-Milling Machines (HSN 845939xx): Including Vertical Turning or Boring (84593910).

It’s clear that the HSN classification for milling machines is highly granular, reflecting the different technologies and capabilities of these industrial workhorses.

GST Rate for Milling Machines

Across all the sub-headings for milling machines listed under HSN 8459 in the provided data, the applicable GST rate is a consistent 18%. This rate has been effective since July 1, 2017. There is no additional cess mentioned for these machines.