Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8479Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 7.5%
- 26 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 0% to 8%
- On Indian goods
Search codesRates as on 20 Oct 2026
Codes under this heading
13 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 |
|---|---|---|---|---|
| 8479 10 00 | Machinery for public works, building or the like | 7.5% | 5% or 18% | units |
| 8479 20 | Machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils | 7.5% | 5% or 18% | units |
| 8479 30 00 | Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork | 7.5% | 5% or 18% | units |
| 8479 40 00 | Rope or cable-making machines | 7.5% | 5% or 18% | units |
| 8479 50 00 | Industrial robots, not elsewhere specified or included | 7.5% | 5% or 18% | units |
| 8479 60 00 | Evaporative air coolers | 7.5% | 5% or 18% | units |
| 8479 71 00 | Of a kind used in airports | 7.5% | 5% or 18% | units |
| 8479 79 00 | Other | 7.5% | 5% or 18% | units |
| 8479 81 00 | For treating metal, including electric wire coil-winders | 7.5% | 5% or 18% | units |
| 8479 82 00 | Mixing, kneading, crushing, grinding, screening, homogenising, emulsifying or stirring machines sifting | 7.5% | 5% or 18% | units |
| 8479 83 00 | Cold isostatic presses | 7.5% | 5% or 18% | units |
| 8479 89 | Other | 7.5% | 5% or 18% | units |
| 8479 90 | Parts | 7.5% | 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 26 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 20 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 27 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 5%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 436 | Composting Machines | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 464 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines] | 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 | 5%, 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 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 |
|---|---|---|---|
| 8479 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter | 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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 27 tariff items
China: the same goods (8479)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 48 in force and 4 expired under 8479. 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 |
|---|---|---|---|---|---|---|
| 8479.10.21.00 | Asphalt paver finishers沥青混凝土摊铺机 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | O |
| 8479.10.22.00 | Soil stabilizer-pavers稳定土摊铺机 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8479.10.29.00 | Other pavers其他摊铺机 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | O |
| 8479.10.90.00 | Other machinery for public works其他公共工程用的机器 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8479.20.00.00 | Machinery for extracting or preparing animal or fixed vegetable fats or oils or microbial fats or oils提取、加工动物油脂、植物固定油脂或微生物油脂的机器 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | AR |
| 8479.30.00.00 | Other presses for particle board or fibreboard of wood木碎料板或木纤维板的其他挤压机 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8479.40.00.00 | Machinery for the manufacture of rope or cable绳或缆的制造机器 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | None |
| 8479.50.11.00 | Collaborative robots协作机器人 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.50.19.00 | Other multi-functional industrial robots其他多功能工业机器人 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.50.90.10 | Robots, end-effectors机器人,末端操纵装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8479.50.90.90 | Other industrial robots其他工业机器人 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.60.00.00 | Evaporative air coolers蒸发式空气冷却器 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8479.71.00.00 | Passenger boarding bridges for airports机场用旅客登机桥 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.79.00.00 | Passenger boarding bridges, other than for airports非机场用旅客登机桥 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | AM |
| 8479.81.10.00 | Other winding machines for working metal处理金属的其他绕线机 | 6.3%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | None |
| 8479.81.90.00 | Other machinery for working metal其他处理金属的机械 | 5.9%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | None |
| 8479.82.00.10 | Dual-use controlled mixers两用物项管制搅拌器 | 4.6%APTA rate, with an APTA certificate of origin | 7% | 13% | 13% | 3 |
| 8479.82.00.20 | Machinery for mixing, stirring, crushing, grinding, screening, homogenizing or emulsifying for waste and wastewater treatment用于废物和废水处理的混合、搅拌、轧碎、研磨、筛选、均化或乳化机器 | 4.6%APTA rate, with an APTA certificate of origin | 7% | 13% | 13% | None |
| 8479.82.00.90 | Other mixing, kneading, crushing or grinding machines其他混合、搅拌、轧碎、研磨机器 | 4.6%APTA rate, with an APTA certificate of origin | 7% | 13% | 13% | None |
| 8479.83.90.10 | Other cold isostatic presses其他冷等静压压力机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8479.83.90.90 | Other cold isostatic presses其他冷等静压压力机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.89.10.00 | Steering gear and gyrostabilizers for ships船用舵机及陀螺稳定器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.89.20.00 | Air humidifiers and dehumidifiers空气增湿器及减湿器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | L |
| 8479.89.40.00 | Other sorting equipment for parcels or printed matter for postal use其他邮政用包裹、印刷品分拣设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.89.50.00 | Radioactive waste compactors放射性废物压实机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.89.61.00 | Automatic insertion machines自动插件机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.89.62.00 | Automatic pick and place machines自动贴片机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.89.69.00 | Other machines for assembling components on printed circuit boards其他印刷电路板上装配元器件机器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.89.70.00 | Intelligent bionic robots智能仿生机器人 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | A |
| 8479.89.92.00 | Automated stereoscopic storage equipment自动化立体仓储设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | AM |
| 8479.89.99.10 | Metal master production equipment for optical disc manufacturing用于光盘生产的金属母盘生产设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.89.99.20 | Bonding machines for the manufacture of compact discs用于光盘生产的粘合机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.89.99.30 | Vacuum metal sputtering machines for compact disc production用于光盘生产的真空金属溅镀机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.89.99.40 | Protective coating machines and dye layer spin coaters保护胶涂覆机及染料层旋涂机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.89.99.52 | Bioreactors生物反应器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8479.89.99.53 | Chemostats恒化器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8479.89.99.54 | Continuous perfusion systems连续灌流系统 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8479.89.99.55 | Three- or multi-coordinate linkage and program-controlled filament winding machines三坐标或多坐标联动和程控的纤维缠绕机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8479.89.99.56 | Six-sided top press equipment, having all the following characteristics: large hydraulic presses specially designed or manufactured for X/Y/Z three-axis six-sided synchronous pressing, with cylinder bore size ≥ 500 mm or designed operating pressure ≥ 5 GPa.六面顶压机设备,具有以下所有特性:专门设计或制造的X/Y/Z三轴六面同步加压的大型液压机,缸径尺寸大于等于500毫米或设计使用压力大于等于5千兆帕。 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3AM |
| 8479.89.99.57 | Microwave plasma chemical vapor deposition (MPCVD) equipment, having all the following characteristics: specially designed or manufactured MPCVD equipment, microwave power greater than 10 kW, and microwave frequency of 915 MHz or 2450 MHz.微波等离子体化学气相沉积法(MPCVD)设备,具有以下所有特性:专门设计或制造的MPCVD设备,微波功率在10千瓦以上,且微波频率为915兆赫或2450兆赫。 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3AM |
| 8479.89.99.59 | Other dual-use controlled machines and mechanical appliances其他两用物项管制机器及机械器具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8479.89.99.60 | Winding machines绕线机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8479.89.99.90 | Other machines and mechanical appliances not specified elsewhere in this chapter本章其他未列名机器及机械器具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | AM |
| 8479.90.10.00 | Parts for ship's steering gear and gyroscopic stabilizers船舶用舵机及陀螺稳定器零件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.90.20.00 | Parts of air humidifiers and dehumidifiers空气增湿器及减湿器零件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.90.90.10 | Precision mandrels for winding machines绕线机的精密芯轴 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8479.90.90.20 | Key components for six-face top press, incl. hinge beams, top hammers六面顶压机专用关键零部件,包括铰链梁、顶锤 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8479.90.90.90 | Other parts of machines of heading 84.79税目84.79所列机器的其他零件 | 0%MFN rate (no APTA concession on this line) | 0% | 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
Previous8478Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapterOne level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNext8480Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
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.