Sewing machine HSN Code

Understanding Sewing Machine HSN Codes and GST

Whether you are a home enthusiast, a small business owner, or an industrial manufacturer, understanding the HSN code and GST rate for sewing machines is essential for compliance and smooth operations. The Harmonized System of Nomenclature (HSN) provides a detailed classification for various types of sewing machines and their related parts, ensuring clarity in trade and taxation.

The Sewing Machine HSN Codes

Sewing machines predominantly fall under Chapter 84 of the HSN, which covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” This chapter offers a comprehensive breakdown based on the machine’s type, operation, and intended use.

Here’s how different sewing machine components and types are typically classified:

• Sewing Machines (Main Heading – 8452): This broad category covers most sewing machines, excluding specific book-sewing machines. Within this heading, further distinctions are made:
  • Household Type Sewing Machines (845210): This is a significant category for home users.
    • Complete, with Stand or Table:
      • Hand Operated (84521012): Classic manual sewing machines.
      • With Electronic Controls or Electric Motors (84521011): Modern electric sewing machines for home use.
      • Other (84521019): Other complete household machines not specifically listed.
    • Without Stand or Table (Heads):
      • Hand Operated (84521022): The head unit of a hand-operated machine.
      • With Electronic Controls or Electric Motors (84521021): The head unit of an electric household machine.
      • Other (84521029): Other household machine heads.
  • Other Sewing Machines (Industrial/Automatic – 84522): These categories cover machines for commercial or industrial applications.
    • Automatic Units:
      • Industrial Sewing Machines Having a Motor of 150 Watts (84522110): Specific industrial machines with a certain motor capacity.
      • Other with Electronic Controls or Electric Motors (84522120): Automatic units with electronic controls or electric motors.
      • Other (84522190): Other automatic sewing machine units.
    • Other (84522900): This serves as a catch-all for other sewing machines not classified elsewhere in this category.
• Sewing Machine Needles (845230): Needles, a crucial consumable for all sewing machines, have their own specific HSN codes:
  • For Household Type Sewing Machines (84523010): Needles designed for domestic machines.
  • Other (84523090): Needles for industrial or specialized sewing machines.
• Furniture, Bases, and Covers Specially Designed for Sewing Machines (84529019): These accessories, essential for the functionality and housing of sewing machines, are also classified separately.
• Book-Sewing Machines (8440): It’s important to distinguish specialized book-sewing machines from general sewing machines. While the heading is “Book-Binding Machinery,” specific sub-headings like 84401010 (Wire Stitching Machinery, Single Headed) might apply to certain aspects of book-binding that involve a stitching mechanism.
• Machinery for Leather/Footwear (8453): This chapter covers machinery for working with hides, skins, or leather, including those for making or repairing footwear. While general sewing machines are excluded from this chapter’s primary description, parts of such machinery like 84532000 (Machinery for Making or Repairing Footwear) or 84539090 (Parts: Other) might appear in contexts related to specialized stitching for leather.

Understanding GST Rates for Sewing Machines

In India, most sewing machines and their core components attract a consistent GST rate.

• 12% GST Rate:
  • Most Sewing Machines, whether household type (including those with or without stands, hand-operated, or with electronic controls/electric motors) or industrial automatic units (HSN 8452 and its various sub-headings like 84521011, 84521012, 84521019, 84521021, 84521022, 84521029, 84522110, 84522120, 84522190, 84522900).
  • Sewing Machine Needles (HSN 84523010, 84523090).
  • Parts of Furniture, Bases, and Covers for Sewing Machines (HSN 84529019).
• 18% GST Rate:
  • Book-Binding Machinery, including wire stitching machinery (HSN 84401010). This indicates a distinction from general sewing machines.
  • Machinery for Making or Repairing Footwear (HSN 84532000) and Parts of Machinery for Leather/Footwear (HSN 84539090). This higher rate applies to specialized machinery for leatherwork, not general sewing machines.

Almost all of these GST rates became effective from July 1, 2017, aligning with the introduction of the GST regime in India. It’s always advisable to consult the latest GST notifications for any updates or specific clarifications.