Classification
Where HSN 8445 20 40 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 84 · Machinery and mechanical appliances, boilers, nuclear reactors; parts thereof
- Heading
- 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
- Group
- Cotton spinning machines
- Tariff item
- 8445 20 40 · Silk fibres spinning machines
- Unit
- u
GST
GST Rate on HSN 8445 20 40
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 432 | 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 |
| 5% | Schedule I, S. No. 437 | 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… (chapter-wide entry) |
| 5% | Schedule I, S. No. 479 | 90 or 84 | Disposable sterilized dialyzer or micro barrier of artificial kidney (chapter-wide entry) |
| 18% | Schedule II, S. No. 386 | 84 | Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP (chapter-wide entry) |
| 18% | Schedule II, S. No. 387 | 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 (chapter-wide entry) |
| 18% | Schedule II, S. No. 473 | 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 (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Import
Customs Duty on HSN 8445 20 40
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export
Export Policy and RoDTEP for HSN 8445 20 40
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.9% of FOB value for exports from the domestic tariff area and 0.5% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Same heading
Other Codes Under HSN 8445
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 8445 11 10 | Cotton carding machinesCarding machines | 7.5% |
| 8445 11 90 | OtherCarding machines | 7.5% |
| 8445 12 10 | Cotton combing machinesCombing machines | 7.5% |
| 8445 12 90 | OtherCombing machines | 7.5% |
| 8445 13 00 | Drawing or roving machines | 7.5% |
| 8445 19 10 | Cotton processing machines (including cotton ginning machine)Other | 7.5% |
| 8445 19 20 | Jute fibre processing machinesOther | 7.5% |
| 8445 19 30 | Regenerated fibres and synthetic fibres processing machinesOther | 7.5% |
| 8445 19 40 | Silk processing machinesOther | 7.5% |
| 8445 19 50 | Wool processing machinesOther | 7.5% |
| 8445 19 60 | Blowroom machinesOther | 7.5% |
| 8445 19 90 | OtherOther | 7.5% |
| 8445 20 11 | Drawing framesCotton spinning machines | 7.5% |
| 8445 20 12 | Intermediate framesCotton spinning machines | 7.5% |
| 8445 20 13 | Ring framesCotton spinning machines | 7.5% |
| 8445 20 14 | Roving framesCotton spinning machines | 7.5% |
| 8445 20 19 | OtherCotton spinning machines | 7.5% |
| 8445 20 20 | Jute fibres spinning machinesCotton spinning machines | 7.5% |
| 8445 20 30 | Regenerated fibres and synthetic fibres spinning machinesCotton spinning machines | 7.5% |
| 8445 20 40 | Silk fibres spinning machinesCotton spinning machines | 7.5% |
| 8445 20 50 | Wool spinning machinesCotton spinning machines | 7.5% |
| 8445 20 90 | OtherCotton spinning machines | 7.5% |
| 8445 30 11 | Doubling framesCotton fibre doubling or twisting machines | 7.5% |
| 8445 30 19 | OtherCotton fibre doubling or twisting machines | 7.5% |
| 8445 30 20 | Jute fibre doubling or twisting machinesCotton fibre doubling or twisting machines | 7.5% |
| 8445 30 30 | Regenerated fibre and synthetic fibre yarn doubling or twisting machinesCotton fibre doubling or twisting machines | 7.5% |
| 8445 30 40 | Silk fibre doubling or twisting machinesCotton fibre doubling or twisting machines | 7.5% |
| 8445 30 50 | Wool fibre doubling or twisting machinesCotton fibre doubling or twisting machines | 7.5% |
| 8445 30 90 | Other fibre doubling or twisting machinesCotton fibre doubling or twisting machines | 7.5% |
| 8445 40 10 | Cotton fibre winding (including weft-winding) or reeling machines, automatic or otherwiseTextile winding (including weft-winding) or reeling machines | 7.5% |
| 8445 40 20 | Jute fibre reeling (including weft-winding) machinesTextile winding (including weft-winding) or reeling machines | 7.5% |
| 8445 40 30 | Regenerated fibres yarn and synthetic fibres yarn reeling (including weft-winding) machinesTextile winding (including weft-winding) or reeling machines | 7.5% |
| 8445 40 40 | Silk fibre reeling (including weft-winding) machinesTextile winding (including weft-winding) or reeling machines | 7.5% |
| 8445 40 50 | Wool fibre reeling (including weft-winding) machinesTextile winding (including weft-winding) or reeling machines | 7.5% |
| 8445 40 90 | OtherTextile winding (including weft-winding) or reeling machines | 7.5% |
| 8445 90 00 | Other | 7.5% |
No rows match — clear the filter to see all.
Not shown on this page
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.