Where HSN 8459 39 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
- 8459 · Machine-tools (including way-type unit head machines) for drilling, boring, milling, treading or tapping by removing metal, other than lathes (including turning centres) of heading 8458
- Group
- Other
- Tariff item
- 8459 39 10 · Vertical turning or boring
- Unit
- u
GST Rate on HSN 8459 39 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. 445 | 8459 | Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 |
| 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.
Customs Duty on HSN 8459 39 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 Policy and RoDTEP for HSN 8459 39 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.
Other Codes Under HSN 8459
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 8459 10 00 | Way-type unit head machines | 7.5% |
| 8459 21 00 | Numerically controlled | 7.5% |
| 8459 29 10 | Bench and pillarOther | 7.5% |
| 8459 29 20 | Pillar or columns, multi-spindleOther | 7.5% |
| 8459 29 30 | RadialOther | 7.5% |
| 8459 29 40 | Deep holeOther | 7.5% |
| 8459 29 50 | Multi head drilling machinesOther | 7.5% |
| 8459 29 90 | OtherOther | 7.5% |
| 8459 31 00 | Numerically controlled | 7.5% |
| 8459 39 10 | Vertical turning or boringOther | 7.5% |
| 8459 39 90 | OtherOther | 7.5% |
| 8459 41 10 | Jig boring machines, horizontalNumerically controlled | 7.5% |
| 8459 41 20 | Fine boring machines, horizontalNumerically controlled | 7.5% |
| 8459 41 30 | Fine boring machines, verticalNumerically controlled | 7.5% |
| 8459 41 90 | OtherNumerically controlled | 7.5% |
| 8459 49 10 | Jig boring machines, horizontalOther | 7.5% |
| 8459 49 20 | Fine boring machines, horizontalOther | 7.5% |
| 8459 49 30 | Fine boring machines, verticalOther | 7.5% |
| 8459 49 90 | OtherOther | 7.5% |
| 8459 51 10 | HorizontalNumerically controlled | 7.5% |
| 8459 51 20 | VerticalNumerically controlled | 7.5% |
| 8459 51 30 | UniversalNumerically controlled | 7.5% |
| 8459 51 90 | OtherNumerically controlled | 7.5% |
| 8459 59 10 | HorizontalOther | 7.5% |
| 8459 59 20 | VerticalOther | 7.5% |
| 8459 59 30 | UniversalOther | 7.5% |
| 8459 59 40 | Ram typeOther | 7.5% |
| 8459 59 50 | Die-sinking or pantographOther | 7.5% |
| 8459 59 90 | OtherOther | 7.5% |
| 8459 61 10 | Piano millingNumerically controlled | 7.5% |
| 8459 61 90 | OtherNumerically controlled | 7.5% |
| 8459 69 10 | Bed type, horizontalOther | 7.5% |
| 8459 69 20 | Bed type, verticalOther | 7.5% |
| 8459 69 30 | Piano milling, single columnOther | 7.5% |
| 8459 69 40 | Piano milling, double columnOther | 7.5% |
| 8459 69 90 | OtherOther | 7.5% |
| 8459 70 10 | Threading machinesOther threading or tapping machines | 7.5% |
| 8459 70 20 | Tapping machinesOther threading or tapping machines | 7.5% |
- 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.