Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum, machines for reeling, unreeling, folding, cutting or pinking textile fabrics. 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 |
|---|---|---|
| 5%2.5% + 2.5% | 8452 | Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines Notification 9/2025-CT(R), Schedule I, S.No. 435 |
| 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 8452 in the GSTN HSN master (22 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 | |
|---|---|---|---|
| 8452 10 | SEWING MACHINES OF THE HOUSEHOLD TYPE : | – | |
| 8452 10 11 | WITH ELECTRONIC CONTROLS OR ELECTRIC MOTORS | – | Save |
| 8452 10 12 | HAND OPERATED | – | Save |
| 8452 10 19 | OTHER | – | Save |
| 8452 10 21 | WITH ELECTRONIC CONTROLS OR ELECTRIC MOTORS | – | Save |
| 8452 10 22 | HAND OPERATED | – | Save |
| 8452 10 29 | OTHER | – | Save |
| 8452 21 | AUTOMATIC UNITS : | – | |
| 8452 21 10 | INDUSTRIAL SEWING MACHINES HAVING A MOTOR OF 12.50 WATTS CAPACITY AND ABOVE AND HAVING A SPEED OF 1,500 STITCHES PER MINUTE OR MORE | – | Save |
| 8452 21 20 | OTHER WITH ELECTRONIC CONTROLS OR ELECTRIC MOTORS | – | Save |
| 8452 21 90 | OTHER | – | Save |
| 8452 29 | OTHER | – | |
| 8452 29 00 | OTHER | – | Save |
| 8452 30 | SEWING MACHINE NEEDLES : | – | |
| 8452 30 10 | FOR HOUSEHOLD TYPE SEWING MACHINES | – | Save |
| 8452 30 90 | OTHER | – | Save |
| 8452 40 | Furniture, bases and covers for sewing machines and parts thereof | – | |
| 8452 90 | FURNITURE, BASES AND COVERS FOR SEWING MACHINES AND PARTS THEREOF, OTHER PARTS OF SEWING MACHINES: | – | |
| 8452 90 11 | FURNITURE, BASES AND COVERS | – | Save |
| 8452 90 19 | PARTS OF FURNITURE, BASES AND COVERS OF SEWING MACHINES | – | Save |
| 8452 90 91 | OF HOUSEHOLD SEWING MACHINES | – | Save |
| 8452 90 99 | 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 (8452) 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.
