About HSN Code 8438

HSN Code 8438 covers Machinery, not Specified or Included Elsewhere in This Chapter, for the Industrial Preparation or Manufacture of Food or Drink, Other Than Machinery for the Extraction or Preparation of Animal or Fixed Vegetable or Microbial Fats or Oils and attracts a GST rate of 18%. For intra-state supplies, this is split as 9% CGST + 9% SGST. For inter-state supplies, 18% IGST is charged.

How to Use HSN Code 8438 on GST Invoices

• Include the HSN code 8438 on every GST invoice for machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils
• Businesses with turnover above ₹5 crore must use 6-digit HSN codes
• Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
• The HSN code must match the product/service description on your invoice
• Incorrect HSN codes can lead to GST notices and ITC mismatches

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