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HSN Code 8448: Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447

HSN 8448 covers auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447. Notification 9/2025-Central Tax (Rate) names this heading in 6 entries, at 5% / 18%. The basic customs duty in the Customs Tariff is 7.5%. Export policy: Free; RoDTEP 0.9% of FOB value. The heading has 32 eight-digit tariff items.

Checked against the official files on 2 October 202632 tariff itemsChapter 84 · Machinery and mechanical appliances, boilers…
GST rate5% / 18%

The heading is named in 6 entries. The description of the goods decides the rate.

Notfn 9/2025-CT (Rate) · 6 entries
Basic customs duty7.5%

Standard rate on all 32 tariff items.

Customs Tariff · First Schedule · Ch. 84
Import policyCheck Schedule 1

The item-wise import policy line is not shown on this page.

ITC(HS) 2022 · Schedule 1
Export policy · RoDTEPFree · 0.9%

No export authorisation needed for any line. RoDTEP continues up to 31 December 2026.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 8448

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447 (for example, dobbies, jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles).

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
8448 11 10Jacquards and harness liner cards for cotton textile machineryDobbies and jacquards; card reducing, copying, punching or assembling machines for use therewith7.5%Free0.9%
8448 11 90OtherDobbies and jacquards; card reducing, copying, punching or assembling machines for use therewith7.5%Free0.9%
8448 19 00Other7.5%Free0.9%
8448 20 00Parts and accessories of machines of heading 8444 or of their auxiliary machinery7.5%Free0.9%
8448 31 00Card clothing7.5%Free0.9%
8448 32 10For cotton processing machinesOf machines for preparing textile fibres, other than card clothing7.5%Free0.9%
8448 32 20For jute processing machinesOf machines for preparing textile fibres, other than card clothing7.5%Free0.9%
8448 32 30For silk and manmade (regenerated and synthetic fibres processing machines)Of machines for preparing textile fibres, other than card clothing7.5%Free0.9%
8448 32 40For wool processing machinesOf machines for preparing textile fibres, other than card clothing7.5%Free0.9%
8448 32 90OtherOf machines for preparing textile fibres, other than card clothing7.5%Free0.9%
8448 33 10For cotton spinning machinesSpindles, spindle flyers, spinning rings and ring travellers7.5%Free0.9%
8448 33 20For jute spinning machinesSpindles, spindle flyers, spinning rings and ring travellers7.5%Free0.9%
8448 33 30For silk and man-made (regenerated and synthetic) fibre spinning machinesSpindles, spindle flyers, spinning rings and ring travellers7.5%Free0.9%
8448 33 40For wool spinning machinesSpindles, spindle flyers, spinning rings and ring travellers7.5%Free0.9%
8448 33 90For other textile fibre spinning machinesSpindles, spindle flyers, spinning rings and ring travellers7.5%Free0.9%
8448 39 10Combs for cotton textile machineryOther7.5%Free0.9%
8448 39 20Gills for gill boxesOther7.5%Free0.9%
8448 39 90OtherOther7.5%Free0.9%
8448 42 10Healds (excluding wire healds) and reeds for cotton machineryReeds for looms, healds and heald-frames7.5%Free0.9%
8448 42 20Healds, wireReeds for looms, healds and heald-frames7.5%Free0.9%
8448 42 90OtherReeds for looms, healds and heald-frames7.5%Free0.9%
8448 49 10Parts of cotton weaving machineryOther7.5%Free0.9%
8448 49 20Parts of jute weaving machineryOther7.5%Free0.9%
8448 49 30Parts of silk and man-made fibres weaving machineryOther7.5%Free0.9%
8448 49 40Parts of wool weaving machineryOther7.5%Free0.9%
8448 49 50Parts of other textile weaving machineryOther7.5%Free0.9%
8448 49 90OtherOther7.5%Free0.9%
8448 51 10Of cotton hosiery machineSinkers, needles and other articles used in forming stitches7.5%Free0.9%
8448 51 20Of wool knitting machinesSinkers, needles and other articles used in forming stitches7.5%Free0.9%
8448 51 30Of machines for tulle, laceSinkers, needles and other articles used in forming stitches7.5%Free0.9%
8448 51 90OtherSinkers, needles and other articles used in forming stitches7.5%Free0.9%
8448 59 00Other7.5%Free0.9%

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 8448

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 rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
18%Schedule II, S. No. 4358448Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)
5%Schedule I, S. No. 43784, 85 or 94Following 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. 47990 or 84Disposable sterilized dialyzer or micro barrier of artificial kidney (chapter-wide entry)
18%Schedule II, S. No. 38684Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP (chapter-wide entry)
18%Schedule II, S. No. 38784 or 85Parts 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. 47384 or 85E-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. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading 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 8448

An import pays three things: 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. A registered importer takes credit of the IGST.

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.

Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.

Export

Export Policy and RoDTEP for HSN 8448

Under Schedule 2 of ITC(HS) 2022 the 32 tariff items are marked: 32 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

RoDTEP is notified for 32 of the 32 tariff items, at 0.9% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.

The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
  • 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 the heading is named in a rate entry.

Official documents behind this page

  1. 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.
  2. 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.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. 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.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 8448 at 5% / 18%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is 7.5%. Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 8448 are marked: 32 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 32 tariff items of heading 8448 at 0.9% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 8448 has 32 eight-digit tariff items in the Customs Tariff, from 8448 11 10 to 8448 59 00. GST returns and shipping documents use these eight-digit codes.