GST Rates & HSN Codes of Industrial Machinery

Chapter 84 – GST Rates and HSN Codes of Industrial Machinery

The GST rates on Industrial Machinery are from 0 to 28%. Check the following GST Rate Table.

The HSN Codes are listed from 8401 to 8487. Check the following GST Rates & HSN Code chart.

GST Rates and HSN Codes of Industrial Machinery

HSN CodeItems/ServicesRate (%)w.e.f.
84Pawan Chakki that is Air Based Atta Chakki528/06/2017
84Following renewable energy devices & parts for their manufacture (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (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/plants528/06/2017
84E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the EWaste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, (deleted : 14 /11/2017 : including the components, consumables, parts and spares which make these products operational;)[ Inserted : 14/11/2017 : whole or in part if discarded as waste by the consumer or bulk consumer]513/10/2017
84Disposable sterilized dialyzer or micro barrier of artificial kidney528/06/2017
84Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP1813/10/2017
84Parts 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 pumps1813/10/2017
8401Fuel elements (cartridges), non-irradiated, for nuclear reactors1228/06/2017
8401Nuclear reactors; machinery and apparatus for isotopes separation1828/06/2017
8402Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers1828/06/2017
8403Central heating boilers other than those of heading 84021828/06/2017
8404Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units1828/06/2017
8405Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers1828/06/2017
8406Steam turbines and other vapour turbines1828/06/2017
8407Spark-ignition reciprocating or rotary internal combustion piston engine [inserted w.e.f 14/11/2017 :other than aircraft engines]1814/11/2017
8408Fixed Speed Diesel Engines of power not exceeding 15HP1228/06/2017
8408Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)2828/06/2017
8409Parts suitable for use solely or principally with the engines of heading 8407 or 84082828/06/2017
8410Hydraulic turbines, water wheels, and regulators therefor1828/06/2017
8411Aircraft engines514/11/2017
8411Turbo-jets, turbo-propellers and other gas turbines turbo-jets1828/06/2017
8412Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine]1828/06/2017
8413Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]1814/11/2017
8413Hand pumps and parts thereof528/06/2017
8413Power 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 pumps1228/06/2017
8413Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [841311], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [841330], [deleted w.e.f 14/11/2017 : concrete pumps [84134000], other rotary positive displacement pumps [841360], [other than hand pumps falling under tariff item 84131110]2828/06/2017
8414Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (inserted w.e.f : 14/11/2017 : [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]1814/11/2017
8415Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated2828/06/2017
8416Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances1828/06/2017
8417Industrial or laboratory furnaces and ov- ens, including incinerators, non-electric1828/06/2017
8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84151827/07/2018
8419Storage water heaters, non-electric [841919] (other than solar water heater and system), Pressure vessels, reactors, columns or towers or chemical storage tanks [8419 89 10], Glass lined equipment [84198920], Auto claves other than for cooking or heating food, not elsewhere specified or included [8419 89 30], Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semiconductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers;apparatus for chemical vapour deposition on LCD substratus [84198970]; parts [841990]1814/11/2017
8419Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system]1814/11/2017
8420Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller inserted on 27/07/2018]1828/06/2017
8420Hand operated rubber roller1227/07/2018
8421Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases1828/06/2017
8422Dish washing machines, household [8422 11 00] and other [8422 19 00]2828/06/2017
8423Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [deleted w.e.f 14/11/2017 :other than electric or electronic weighing machinery]1828/06/2017
8423Electric or electronic weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds1814/11/2017
8424Nozzles for drip irrigation equipments or nozzles for sprinkles1222/09/2017
8424Nozzles for drip irrigation equipment or nozzles for sprinklers1227/07/2018
8424Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers1828/06/2017
8424Fire extinguishers1814/11/2017
8425Pulley tackle and hoists other than skip hoists; winches and capstans; jacks1828/06/2017
8426Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane1828/06/2017
8427Fork-lift trucks; other works trucks fitted with lifting or handling equipment1814/11/2017
8428Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)1814/11/2017
8429Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers1814/11/2017
8430Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers1814/11/2017
8431Parts suitable for use solely or principally with the machinery of headings 8425 to 84301828/06/2017
8432Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers (inserted w.e.f 14/11/2017 Parts [8432 90])1228/06/2017
8433Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 (inserted w.e.f 14/11/2017 parts [8433 90 00])1228/06/2017
8434Milking machines and dairy machinery1228/06/2017
8435Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages1828/06/2017
8436Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders1228/06/2017
8437Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof528/06/2017
8438Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils1828/06/2017
8439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard1828/06/2017
8440Book-binding machinery, including book-sewing machines1828/06/2017
8441Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds1828/06/2017
8442Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)1828/06/2017
8443Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; (Inserted w.e.f : 14/11/2017 : Other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof [ deleted w.e.f 14/11/2017 :other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle]1828/06/2017
8443Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle1814/11/2017
8444Machines for extruding, drawing, texturing or cutting man-made textile materials1828/06/2017
8445Amber charkhaNIL28/06/2017
8445Machines 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 84471828/06/2017
8446Handloom [weaving machinery]NIL28/06/2017
8446Weaving machines (looms)1828/06/2017
8447Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting1828/06/2017
8448Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)1828/06/2017
8449Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats1828/06/2017
8450Household or laundry-type washing machines, including machines which both wash and dry1827/07/2018
8451Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics1828/06/2017
8452Sewing machines,( inserted w.e.f 14/11/2017 )other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines1228/06/2017
8453Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines1828/06/2017
8454Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries1828/06/2017
8455Metal-rolling mills and rolls therefor1828/06/2017
8456Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes1828/06/2017
8457Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal1828/06/2017
8458Lathes (including turning centres) for removing metal1828/06/2017
8459Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 84581828/06/2017
8460Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84611828/06/2017
8461Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machinetools working by removing metal or cermets, not elsewhere specified or included1828/06/2017
8462Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above1828/06/2017
8463Other machine-tools for working metal, or cermets, without removing material1828/06/2017
8464Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass1828/06/2017
8465Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials1828/06/2017
8466Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand1828/06/2017
8467Tools for working in the hand, pneumatic, hydraulic or with selfcontained electric or non-electric motor1828/06/2017
8468Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances1828/06/2017
8470Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers1828/06/2017
8471Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included1828/06/2017
8472Perforating or stapling machines (sta- plers), pencil sharpening machines1828/06/2017
8472Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, (inserted w.e.f : 14/11/2017 pencil sharpening machines, perforating or stapling machines [other than Braille typewriters, electric or non-electric, (deleted w.e.f : 14/11/2017 :Perforating or stapling machines (staplers), pencil sharpening machines]1814/11/2017
8473Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 84721828/06/2017
8474Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in sol- id (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand1828/06/2017
8475Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware1828/06/2017
8476Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines1814/11/2017
8477Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter1828/06/2017
8478Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter1814/11/2017
8479Composting Machines1228/06/2017
8479Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [deleted w.e.f : 14/11/2017 :other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)] inserted w.e.f : 14/11/2017 : [other than Composting Machines.1828/06/2017
8479Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]2828/06/2017
8480Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics1828/06/2017
8481Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves1828/06/2017
8482Ball bearing, Roller Bearings1828/06/2017
8483Plain shaft bearings1814/11/2017
8483Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)2828/06/2017
8484Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals1814/11/2017
8486Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories1828/06/2017
8487Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter1828/06/2017
841919Solar water heater and system528/06/2017
841920Medical, surgical or laboratory sterilisers528/06/2017
841391Hand pumps and parts thereof528/06/2017
84224000Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] [other than 84221100, 84221900]1828/06/2017
84223000Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] [other than 84221100, 84221900]1828/06/2017
84222000Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] [other than 84221100, 84221900]1828/06/2017
84149012Parts of air or vacuum pumps and compressors of bicycle pumps1228/06/2017
84142020Other hand pumps1228/06/2017
84142010Bicycle pumps1228/06/2017
84138190Hydraulic Pumps for Tractors1818/08/2017
84071000Aircraft engines514/11/2017
84082020Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor1818/08/2017

Here GST rates on Industrial Machinery means as follows:

  • IGST 5% (SGST 2.5% + CSGT 2.5%)
  • IGST 12% (SGST 6% + CGST + 6%)
  • IGST 18% (SGST 9% + CGST 9%).
  • IGST 28% (SGST 14% + CGST 14%)
  • IGST 3% (SGST 1.5% + CGST 1.5%)

Leave a Comment

This site uses Akismet to reduce spam. Learn how your comment data is processed.