HSN CODE AND RATE OF GST

[SURYAKANT MITHBAVKAR]

Please specify the GST Rate of HSN Code 84193900 (Other dryer other than Household Machinery)

In our case we are manufacturing Pharma Machines and the dryer which is used in Pharma Industries.

[Rajagopalan Ranganathan]

Sir,

According to Schedule -III of Notification No. 1/2017-Central Tax-Rate dated 28.06.2017 Machinery for cleaning or drying bottles or other containers will fall under sub-heading No. 8422 20 00 attracting duty @9%.

AI Summary

GST classification for dryers used in pharma: treat as cleaning/drying machinery and apply the tariff subheading rate.
Machinery used for cleaning or drying bottles or other containers, such as dryers used in pharmaceutical manufacturing, is classed under the subheading for cleaning and drying appliances and should be assigned the HSN corresponding to cleaning/drying machinery in Schedule III, with the central tax rate applicable to that tariff subheading.