Tax & Classification Reference
HSN Code & GST on 3D Printing in India
Accurate HSN and SAC classifications and GST rates for 3D printers, filament, and printing services — so procurement and finance teams can invoice, import, and claim input tax credit with confidence.
Get the code right before the purchase order goes out
HSN and SAC codes determine the GST you pay, the input tax credit you can claim, and whether your invoices and import documents clear without dispute. For 3D printing, the correct code depends on exactly what is being supplied — a machine, a consumable, or a service. Below is how Fracktal Works classifies each, based on the relevant tariff headings.
Import & purchase decisions
Machinery, consumables, and spares sit under different tariff headings. The heading sets the GST and any applicable customs duty on landed cost.
Invoicing & compliance
A wrong HSN or SAC on a tax invoice creates reconciliation issues in GSTR filings and can delay payment from your customers.
Input tax credit
Correctly booked GST on equipment and services flows into eligible input tax credit — misclassification risks a reversal on audit.
Three supplies, three different codes
3D Printers
Complete FDM and SLS machines, classified as machines for additive manufacturing under heading 8485.
Filament
Plastic monofilament and profile shapes with cross-section over 1 mm — spooled FDM filament.
Printing Services
On-demand FDM manufacturing and job-work, classified as a plastic manufacturing service.
HSN / SAC codes and GST rates
Classifications applied by Fracktal Works across 3D printing machinery, consumables, and services in India.
| Product / Service | HSN / SAC Code | GST Rate | Notes |
|---|---|---|---|
| 3D Printers (additive manufacturing machines)Complete FDM and polymer SLS machines | 8485 20 00HSN | 18% | Since the 2022 revision of the Harmonized System, additive manufacturing machines have their own heading, 8485. FDM and polymer SLS machines deposit plastic, so they fall under 8485 20 00; metal printers under 8485 10 00. Purchase orders still carrying the pre-2022 heading 8443 (printing machinery) should be updated. |
| 3D Printing / FDM servicesMoulding, pressing, stamping, extruding & similar plastic manufacturing services | 998920SAC | 18% | Job-work and on-demand manufacturing of plastic parts by additive/FDM processes is a service, classified under the manufacturing-services heading — not under a goods HSN. |
| 3D printer filamentMonofilament, rods, sticks & profile shapes of plastics | 3916HSN | 18% | Plastic monofilament with a cross-sectional dimension greater than 1 mm, and rods, sticks and profile shapes — the tariff heading that covers spooled FDM filament. |
| Printer parts & spares sold separatelyNozzles, print-heads, hotends and other machine-specific parts | 8485 90 00HSN | 18% | Parts suitable for use solely or principally with additive manufacturing machines take the parts sub-heading of 8485. The old treatment of separately sold print-heads at 28% under heading 8443 is obsolete twice over: the classification moved in 2022, and the 28% GST slab itself was withdrawn in the rate revision effective 22 September 2025. |
What the Invoice Looks Like
Three common purchases, with the classification and the tax as they should appear on the invoice.
| Scenario | Invoice line | GST charged | Input tax credit |
|---|---|---|---|
| Buying a 3D printerA ₹10,00,000 machine from an Indian manufacturer | 8485 20 00HSN | 18% = ₹1,80,000 | Registered buyers claim the full ₹1,80,000 as input tax credit; the machine capitalises at ₹10,00,000. |
| Buying filamentA ₹20,000 bulk order of spools | 3916HSN | 18% = ₹3,600 | Creditable as a business input; consumables are booked to production, not capitalised. |
| Commissioning printed partsA ₹50,000 on-demand manufacturing job | 998920SAC | 18% = ₹9,000 | A service on the invoice, not goods; the tax credit follows the service line. |
Importing a Printer: What Lands on the Cost
Imported machines pay customs duty before GST. This structure is standard for chapter 84 machinery; confirm the exact tariff line at import. A machine built in India carries none of the customs lines, only GST.
| Levy | Charged on | Typical rate | Creditable? |
|---|---|---|---|
| Basic Customs Duty (BCD)The customs tariff for heading 8485 | Assessable (CIF) value | 7.5% | No. It stays in the landed cost. |
| Social Welfare Surcharge (SWS)A surcharge on the duty itself | 10% of the BCD | ≈ 0.75% of CIF | No. It stays in the landed cost. |
| IGST on importLevied at customs in place of GST | CIF + BCD + SWS | 18% | Yes, for registered businesses, like domestic GST. |
GST and HSN classification can be nuanced and is subject to periodic notification changes. These codes reflect Fracktal Works’ classification for its own products and services, but the correct treatment for a specific transaction can depend on end-use, bundling, and place of supply. Confirm current rates with your tax advisor or the official GST portal before filing.
Last reviewed 30 August 2026, against the CBIC classification for heading 8485 and the GST rate schedule in force since 22 September 2025.Common HSN & GST questions on 3D printing
What is the HSN code for 3D printed parts?
It depends on how the parts are supplied. When you commission Fracktal Works to print parts on demand, that is a manufacturing service and is classified under SAC 998920 at 18% GST — not a goods HSN. The finished part itself, if sold as a traded good, would take the HSN of the article it represents. For most procurement of custom FDM parts, the 998920 service code applies.
What is the GST rate on 3D printed products?
The core 3D printing supplies all attract 18% GST: printers (HSN 8485), printing services (SAC 998920), filament (HSN 3916) and machine parts sold separately (HSN 8485 90 00). The older 28% treatment of separately sold print-heads ended with the September 2025 rate revision, which withdrew the 28% slab. Always match the rate to what is actually being invoiced.
Is there a separate HSN code for 3D printing services vs. 3D printer filament?
Yes. They are fundamentally different supplies. 3D printing services use SAC 998920 (a services code for moulding, pressing, extruding and similar plastic manufacturing services). 3D printer filament is a physical good and uses HSN 3916 (plastic monofilament and profile shapes with cross-section greater than 1 mm). Both are taxed at 18%, but the codes are distinct and must be used correctly on the invoice.
Did the HSN code for 3D printers change?
Yes. Until 2022, 3D printers were commonly classified under heading 8443 (printing machinery) or 8477 (machinery for working plastics). The 2022 revision of the Harmonized System created heading 8485 specifically for machines for additive manufacturing, and Indian tariff and GST schedules follow it. If your item master still says 8443, update it to 8485.
Buying 3D printers or sourcing printed parts?
Fracktal Works designs and builds 3D printers in-house in Bangalore and runs a production 3D printing service. If you need the right classification for a purchase order, a bulk filament supply, or an on-demand manufacturing quote, our team can help you get the paperwork and the parts right.
This page is a general reference for HSN/SAC classification and GST rates on 3D printing in India. It is not tax advice. Confirm current rates with your tax advisor or the GST portal. Cite as: “HSN codes & GST for 3D printing in India”, Fracktal Works, last reviewed 30 August 2026, fracktal.in/hsn-code-gst-3d-printing-india/. The reference table is also available as a CSV download.