In India, the Goods and Services Tax (GST) uses the Harmonized System of Nomenclature (HSN) to classify goods and services, ensuring uniform taxation across the country. For sewing machines, knowing the correct HSN code and the applicable GST rate is important for manufacturers, dealers, and buyers.
The main HSN code for most sewing machines—including household, industrial machines, and their parts and accessories—is 8452. This falls under Chapter 84, which covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”
New GST Rate on Sewing Machines
The GST Council has revised tax rates on various goods to make products more affordable and support industries. Sewing machines under HSN 8452 have seen a major reduction in GST, benefiting households and small businesses.
The new GST rate for sewing machines, their parts, and accessories has been reduced from 12% to 5%.
Product Type |
Old GST Rate |
New GST Rate (Effective 22 Sept 2025) |
Impact on Price |
Sewing Machines (Household & Industrial) |
12% |
5% |
Significant reduction in final price, making machines more affordable for consumers and small tailoring/garment units. |
Sewing Machine Parts & Accessories |
12% |
5% |
Cheaper maintenance and repairs. |
Sewing Machine Needles |
12% |
5% |
Reduced cost for essential components. |
Note: While the standard GST for Chapter 84 items was often 18%, sewing machines under HSN 8452 were previously taxed at 12%. The new revision brings all items under 8452 to 5%, aligning them with essential tools and supporting the domestic textile industry.
HSN Code for Different Types of Sewing Machines
The general HSN code 8452 is divided into specific sub-codes depending on the type of sewing machine. Correctly identifying the HSN code is the first step in applying the right GST rate.
HSN Sub-Code |
Description |
8452 |
Sewing machines other than book-sewing machines; furniture, bases, and covers made for sewing machines; sewing machine needles |
8452 10 |
Household sewing machines |
8452 21 |
Automatic industrial sewing machines |
8452 29 00 |
Other industrial sewing machines (non-automatic) |
8452 30 |
Sewing machine needles |
8452 90 |
Furniture, bases, covers, and other parts for sewing machines |
Calculating GST on a Sewing Machine Purchase
To calculate the total price of a sewing machine, apply the current GST rate of 5%. For sales within the same state, the tax is split equally between Central GST (CGST) and State GST (SGST). For inter-state sales, it is charged as Integrated GST (IGST).
Example: Base price ₹10,000
- GST Rate: 5%
- CGST: 2.5%
- SGST: 2.5%
Calculation |
Formula |
Amount (₹) |
Base Price |
- |
10,000 |
CGST @ 2.5% |
10,000 × 2.5% |
250 |
SGST @ 2.5% |
10,000 × 2.5% |
250 |
Total GST |
CGST + SGST |
500 |
Final Price |
Base Price + Total GST |
10,500 |
This shows how the reduced GST rate lowers the overall cost. You can also use an online GST calculator to check prices.
Importance of Correct HSN Code
Using the right HSN code is essential for GST compliance and smooth business operations:
- Accurate Tax Calculation: Ensures the correct 5% GST is applied on sewing machines and parts, avoiding penalties.
- Input Tax Credit (ITC): Businesses can claim ITC on GST paid for industrial sewing machines and parts, but the correct HSN code is needed for accurate GST returns.
- Simplified Audits and Exports: Standardised HSN codes make tax filing and audits easier, and help with customs clearance for exports.
- Classification of Different Machines: Detailed sub-codes distinguish between household, automatic industrial, and other types, ensuring the correct rate is applied.
Impact of Lower GST on the Sewing Machine Industry
Reducing GST from 12% to 5% benefits the entire sector:
- Households and Small Tailors: Lower prices make sewing machines more affordable, supporting self-employment and small tailoring businesses.
- Textile Industry: Industrial machines become cheaper to buy, helping garment factories modernise and expand capacity.
- Simpler Compliance: A uniform 5% rate makes inventory and tax management easier for retailers and dealers.
- Encourages Local Manufacturing: Supports “Make in India” by making domestic machines more competitive compared to imports.
Conclusion
The 5% GST rate under HSN 8452 has made sewing machines more accessible, supporting households, small businesses, and the textile industry.
For textile entrepreneurs looking to buy new machinery or expand operations, a business loan can help finance the purchase. Check the business loan interest rate to ensure affordability, and use a business loan EMI calculator to plan monthly repayments and manage finances effectively.
