Machines for preparing textile fibres, spinning, doubling or twisting machines and other machinery for producing textile yarns, textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8446. Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 8445 | Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447 Notification 9/2025-CT(R), Schedule II, S.No. 432 |
| Nil | 8445 | Charkha for hand spinning of yarns, including amber charkha Notification 10/2025-CT(R), S.No. 157 |
| Entries for the whole of Chapter 84 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017- Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service Notification 9/2025-CT(R), Schedule I, S.No. 437 |
| 5%2.5% + 2.5% | 90 or 84 | Disposable sterilized dialyzer or micro barrier of artificial kidney Notification 9/2025-CT(R), Schedule I, S.No. 479 |
| 18%9% + 9% | 84 | Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP Notification 9/2025-CT(R), Schedule II, S.No. 386 |
| 18%9% + 9% | 84 or 85 | Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps Notification 9/2025-CT(R), Schedule II, S.No. 387 |
| 18%9% + 9% | 84 or 85 | E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer Notification 9/2025-CT(R), Schedule II, S.No. 473 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 8445 in the GSTN HSN master (44 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 8445 11 | CARDING MACHINES : | – | |
| 8445 11 10 | COTTON CARDING MACHINES | – | Save |
| 8445 11 90 | OTHER | – | Save |
| 8445 12 | COMBING MACHINES: | – | |
| 8445 12 10 | COTTON COMBING MACHINES | – | Save |
| 8445 12 90 | OTHER | – | Save |
| 8445 13 | DRAWING OR ROVING MACHINES | – | |
| 8445 13 00 | DRAWING OR ROVING MACHINES | – | Save |
| 8445 19 | OTHER : | – | |
| 8445 19 10 | COTTON PROCESSING MACHINES (INCLUDING COTTON GINNING MACHINE) | – | Save |
| 8445 19 20 | JUTE FIBRE PROCESSING MACHINES | – | Save |
| 8445 19 30 | REGENERATED FIBRES AND SYNTHETIC FIBRES PROCESSING MACHINES | – | Save |
| 8445 19 40 | SILK PROCESSING MACHINES | – | Save |
| 8445 19 50 | WOOL PROCESSING MACHINES | – | Save |
| 8445 19 60 | BLOWROOM MACHINES | – | Save |
| 8445 19 90 | OTHER | – | Save |
| 8445 20 | TEXTILE SPINNING MACHINES : | – | |
| 8445 20 11 | DRAWING FRAMES | – | Save |
| 8445 20 12 | INTERMEDIATE FRAMES | – | Save |
| 8445 20 13 | RING FRAMES | – | Save |
| 8445 20 14 | ROVING FRAMES | – | Save |
| 8445 20 19 | OTHER | – | Save |
| 8445 20 20 | JUTE FIBRES SPINNING MACHINES | – | Save |
| 8445 20 30 | REGENERATED FIBRES AND SYNTHETIC FIBRES SPINNING MACHINES | – | Save |
| 8445 20 40 | SILK FIBRES SPINNING MACHINES | – | Save |
| 8445 20 50 | WOOL SPINNING MACHINES | – | Save |
| 8445 20 90 | OTHER | – | Save |
| 8445 30 | TEXTILE DOUBLING OR TWISTING MACHINES : | – | |
| 8445 30 11 | DOUBLING FRAMES | – | Save |
| 8445 30 19 | OTHER | – | Save |
| 8445 30 20 | JUTE FIBRE DOUBLING OR TWISTING MACHINES | – | Save |
| 8445 30 30 | REGENERATED FIBRE AND SYNTHETIC FIBRE YARN DOUBLING OR TWISTING MACHINES | – | Save |
| 8445 30 40 | SILK FIBRE DOUBLING OR TWISTING MACHINES | – | Save |
| 8445 30 50 | WOOL FIBRE DOUBLING OR TWISTING MACHINES | – | Save |
| 8445 30 90 | OTHER FIBRE DOUBLING OR TWISTING MACHINES | – | Save |
| 8445 40 | TEXTILE WINDING (INCLUDING WEFT-WINDING) OR REELING MACHINES : | – | |
| 8445 40 10 | COTTON FIBRE WINDING (INCLUDING WEFT-WINDING) OR REELING MACHINES, AUTOMATIC OR OTHERWISE | – | Save |
| 8445 40 20 | JUTE FIBRE REELING (INCLUDING WEFT-WINDING) MACHINES | – | Save |
| 8445 40 30 | REGENERATED FIBRES YARN AND SYNTHETIC FIBRES YARN REELING (INCLUDING WEFT-WINDING) MACHINES | – | Save |
| 8445 40 40 | SILK FIBRE REELING (INCLUDING WEFT-WINDING) MACHINES | – | Save |
| 8445 40 50 | WOOL FIBRE REELING (INCLUDING WEFT-WINDING) MACHINES | – | Save |
| 8445 40 90 | OTHER | – | Save |
| 8445 90 | OTHER | – | |
| 8445 90 00 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (8445) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
