Spindle HSN Code

Understanding the Spindle HSN Code

The term “spindle” refers to a wide array of rotating shafts found in various machinery, from textile manufacturing to sophisticated machine tools. For businesses dealing with spindles in India, accurately identifying the Harmonized System of Nomenclature (HSN) code is essential for correct GST (Goods and Services Tax) compliance. The HSN code for a spindle depends heavily on its specific application and the type of machine it belongs to.

Spindles in Machine Tools: Chapter 84’s Domain

Most spindles, particularly those used in industrial machinery, fall under Chapter 84 of the HSN system. This chapter encompasses “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” Within this broad category, the classification becomes more precise based on the machine’s function.

Lathe Spindles: Precision in Turning

For spindles that are integral to lathes (including turning centers) used for removing metal, the HSN codes typically fall under 8458. This includes various types of lathes, such as:

• 84581912: Automatic, single spindle, base sliding head type horizontal lathes.
• 84581911: Automatic, single spindle, horizontal bar, Swiss type lathes.
• 84581913: Automatic, single spindle, horizontal chucking lathes.
• 84581919: Other automatic, single spindle horizontal lathes.
• 84589910: Automatic, multi spindle bar other lathes.
• 84589920: Automatic, multi spindle chucking other lathes.

All these specific spindle types, being parts of these machine tools, attract an 18% GST rate and have been subject to this rate since July 1, 2017.

Machine Spindles: For Multi-Spindle Operations

When considering spindles for drilling machines, particularly multi-spindle types, you’ll look towards HSN code 84592920. This code covers “Pillar or columns, multi spindle” drilling machines, and the spindles for such machines would fall under this classification, also at an 18% GST rate effective from July 1, 2017.

Textile Machine Spindles: Spinning and Weaving Components

Spindles, spindle flyers, spinning rings, and ring travelers specifically designed for textile machinery are classified under their own distinct HSN heading: 844833. This category is part of “Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447; parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447.” These textile-specific spindles also carry an 18% GST rate from July 1, 2017.

Spindle Oils: A Different Chapter Altogether

It is important to note that “General purpose machine and spindle oils conforming to standard IS 493” are classified under Chapter 27, which deals with “Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.” The HSN code for these oils is 27101976, and they are also subject to an 18% GST rate effective from July 1, 2017. This highlights that accessories or consumables related to spindles have their own distinct classifications.