Classification
Where HSN 8448 49 10 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
- 8448 · 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)
- Group
- Other
- Tariff item
- 8448 49 10 · Parts of cotton weaving machinery
- Unit
- kg.
GST
GST Rate on HSN 8448 49 10
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. 435 | 8448 | 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 spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) |
| 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 8448 49 10
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 8448 49 10
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 8448
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 8448 11 10 | Jacquards and harness liner cards for cotton textile machineryDobbies and jacquards; card reducing, copying, punching or assembling machines for use therewith | 7.5% |
| 8448 11 90 | OtherDobbies and jacquards; card reducing, copying, punching or assembling machines for use therewith | 7.5% |
| 8448 19 00 | Other | 7.5% |
| 8448 20 00 | Parts and accessories of machines of heading 8444 or of their auxiliary machinery | 7.5% |
| 8448 31 00 | Card clothing | 7.5% |
| 8448 32 10 | For cotton processing machinesOf machines for preparing textile fibres, other than card clothing | 7.5% |
| 8448 32 20 | For jute processing machinesOf machines for preparing textile fibres, other than card clothing | 7.5% |
| 8448 32 30 | For silk and manmade (regenerated and synthetic fibres processing machines)Of machines for preparing textile fibres, other than card clothing | 7.5% |
| 8448 32 40 | For wool processing machinesOf machines for preparing textile fibres, other than card clothing | 7.5% |
| 8448 32 90 | OtherOf machines for preparing textile fibres, other than card clothing | 7.5% |
| 8448 33 10 | For cotton spinning machinesSpindles, spindle flyers, spinning rings and ring travellers | 7.5% |
| 8448 33 20 | For jute spinning machinesSpindles, spindle flyers, spinning rings and ring travellers | 7.5% |
| 8448 33 30 | For silk and man-made (regenerated and synthetic) fibre spinning machinesSpindles, spindle flyers, spinning rings and ring travellers | 7.5% |
| 8448 33 40 | For wool spinning machinesSpindles, spindle flyers, spinning rings and ring travellers | 7.5% |
| 8448 33 90 | For other textile fibre spinning machinesSpindles, spindle flyers, spinning rings and ring travellers | 7.5% |
| 8448 39 10 | Combs for cotton textile machineryOther | 7.5% |
| 8448 39 20 | Gills for gill boxesOther | 7.5% |
| 8448 39 90 | OtherOther | 7.5% |
| 8448 42 10 | Healds (excluding wire healds) and reeds for cotton machineryReeds for looms, healds and heald-frames | 7.5% |
| 8448 42 20 | Healds, wireReeds for looms, healds and heald-frames | 7.5% |
| 8448 42 90 | OtherReeds for looms, healds and heald-frames | 7.5% |
| 8448 49 10 | Parts of cotton weaving machineryOther | 7.5% |
| 8448 49 20 | Parts of jute weaving machineryOther | 7.5% |
| 8448 49 30 | Parts of silk and man-made fibres weaving machineryOther | 7.5% |
| 8448 49 40 | Parts of wool weaving machineryOther | 7.5% |
| 8448 49 50 | Parts of other textile weaving machineryOther | 7.5% |
| 8448 49 90 | OtherOther | 7.5% |
| 8448 51 10 | Of cotton hosiery machineSinkers, needles and other articles used in forming stitches | 7.5% |
| 8448 51 20 | Of wool knitting machinesSinkers, needles and other articles used in forming stitches | 7.5% |
| 8448 51 30 | Of machines for tulle, laceSinkers, needles and other articles used in forming stitches | 7.5% |
| 8448 51 90 | OtherSinkers, needles and other articles used in forming stitches | 7.5% |
| 8448 59 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.