Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8446Machines 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 8446
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 7.5%
- 12 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 5.2% to 8%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8446 10 | For weaving fabrics of a width not exceeding 30 cm | 7.5% | 0%, 5% or 18% | units |
| 8446 21 | Power looms | 7.5% | 0%, 5% or 18% | units |
| 8446 29 | Other | 7.5% | 0%, 5% or 18% | units |
| 8446 30 | For weaving fabrics of a width exceeding30 cm, shuttleless type | 7.5% | 0%, 5% or 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 12 tariff items: 7.5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 12 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 5% or 18%, depending on the goods.
- Until 21 September 2025 0%, 5%, 12% or 18%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 158 | Handloom [weaving machinery] | Nil |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 433 | Weaving machines (looms) | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 437 | 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 other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 479 | Disposable sterilized dialyzer or micro barrier of artificial kidney | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 386 | Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 387 | 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 | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 473 | 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 | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 5%, 12% or 18% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8446 | Weaving machines (looms) | 1.5% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 12 tariff items
China: the same goods (8446)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 9 in force under 8446. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 8446.10.00.00 | Weaving machines for weaving fabrics of a width ≤ 30 cm所织织物宽度≤30cm的织机 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8446.21.10.00 | Power looms, for weaving carpets, of a width > 30 cm织物宽>30cm的梭织动力地毯织机 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8446.21.90.00 | Other power looms, for weaving fabrics of a width > 30 cm织物宽>30cm的其他梭织动力织机 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8446.29.00.00 | Shuttle looms, non-power, of a width of fabric > 30 cm织物宽>30cm的梭织非动力织机 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8446.30.20.00 | Rapier looms, for weaving fabrics of a width > 30 cm织物宽度>30cm的剑杆织机 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8446.30.30.00 | Projectile looms, for weaving fabrics of a width > 30 cm织物宽度>30cm的片梭织机 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8446.30.40.00 | Water-jet looms, for weaving fabrics of a width > 30 cm织物宽度>30cm的喷水织机 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | O |
| 8446.30.50.00 | Air-jet looms, for weaving fabrics of a width > 30 cm织物宽>30cm的喷气织机 | 6.8%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | O |
| 8446.30.90.00 | Other shuttleless looms, of a width of fabric > 30 cm织物宽>30cm的其他无梭织机 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous8445Machines 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 8447One level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNext8447Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.