18% GST Goods - HSN 8310 to 8459
Updated as on 1 September 2026
Current GST reference for base-metal signs and welding products, engines, pumps, industrial machinery, agricultural-related machinery subsets, printing and textile machinery, and machine tools within HSN 8310 to 8459.
Current legal framework: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded Notification No. 01/2017-Integrated Tax (Rate). Schedule II prescribes 18% IGST; corresponding intra-State supplies ordinarily attract 9% CGST + 9% SGST/UTGST. The tariff-alignment amendment issued in 2026 has also been considered.
Effective date: the revised goods-rate schedules generally took effect from 22 September 2025. This is a statutory effective date and is retained. The webpage update date is 1 September 2026.
Contents
Current 18% GST Rate List - HSN 8310 to 8459
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 8310 | Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405. | 9% | 9% | 18% |
| 8311 | Wire, rods, tubes, plates, electrodes and similar products, of base metal or metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition; wire and rods of agglomerated base-metal powder used for metal spraying. | 9% | 9% | 18% |
| 84 | Parts suitable for use solely or principally with fixed-speed diesel engines of power not exceeding 15 HP. | 9% | 9% | 18% |
| 84 or 85 | Parts suitable for use solely or principally with power-driven pumps primarily designed for handling water, including centrifugal, deep tube-well turbine, submersible, axial-flow and mixed-flow vertical pumps. | 9% | 9% | 18% |
| 8401 | Nuclear reactors; machinery and apparatus for isotopes separation, other than non-irradiated fuel elements specifically covered at 5%. | 9% | 9% | 18% |
| 8402 | Steam or other vapour-generating boilers, other than central-heating hot-water boilers capable also of producing low-pressure steam; super-heated water boilers. | 9% | 9% | 18% |
| 8403 | Central-heating boilers other than those of heading 8402. | 9% | 9% | 18% |
| 8404 | Auxiliary plant for use with boilers of heading 8402 or 8403; condensers for steam or other vapour power units. | 9% | 9% | 18% |
| 8405 | Producer-gas or water-gas generators, with or without purifiers; acetylene gas generators and similar water-process gas generators. | 9% | 9% | 18% |
| 8406 | Steam turbines and other vapour turbines. | 9% | 9% | 18% |
| 8407 | Spark-ignition reciprocating or rotary internal-combustion piston engines, other than aircraft engines. | 9% | 9% | 18% |
| 8408 | Compression-ignition internal-combustion piston engines (diesel or semi-diesel engines), other than specified fixed-speed engines up to 15 HP and specified agricultural tractor engines covered at 5%. | 9% | 9% | 18% |
| 8409 | Parts suitable for use solely or principally with engines of heading 8407 or 8408, subject to the specific 18% parts entry for fixed-speed diesel engines and any applicable concessional entry. | 9% | 9% | 18% |
| 8410 | Hydraulic turbines, water wheels and regulators therefor. | 9% | 9% | 18% |
| 8411 | Turbo-jets, turbo-propellers and other gas turbines, other than aircraft engines covered by the specific 5% entry. | 9% | 9% | 18% |
| 8412 | Other engines and motors, including reaction engines other than turbo-jets, hydraulic and pneumatic power engines and motors, and parts, other than wind turbines or engines. | 9% | 9% | 18% |
| 8413 | Specified pumps including concrete pumps; other rotary positive-displacement pumps; power-driven water pumps; fuel/lubricant dispensing pumps; and fuel, lubricating or cooling-medium pumps for internal-combustion piston engines, except hand pumps and specified tractor hydraulic pumps covered at 5%. | 9% | 9% | 18% |
| 8414 | Air or vacuum pumps, gas compressors and fans; ventilating or recycling hoods incorporating a fan; gas-tight biological safety cabinets, other than specified hand pumps; bicycle pumps and specified bicycle-pump parts remain in the 18% schedule. | 9% | 9% | 18% |
| 8414 20 10 | Bicycle pumps. | 9% | 9% | 18% |
| 8414 90 12 | Specified parts of air or vacuum pumps and compressors of bicycle pumps. | 9% | 9% | 18% |
| 8415 | Air-conditioning machines comprising a motor-driven fan and elements for changing temperature and humidity, including machines in which humidity cannot be separately regulated. | 9% | 9% | 18% |
| 8416 | Furnace burners for liquid fuel, pulverised solid fuel or gas; mechanical stokers, grates, ash dischargers and similar appliances. | 9% | 9% | 18% |
| 8417 | Industrial or laboratory furnaces and ovens, including incinerators, non-electric. | 9% | 9% | 18% |
| 8418 | Refrigerators, freezers and other refrigerating or freezing equipment; heat pumps other than air-conditioning machines of heading 8415. | 9% | 9% | 18% |
| 8419 [other than 8419 12] | Machinery, plant or laboratory equipment for treatment of materials by processes involving temperature change; instantaneous or storage water heaters, non-electric, other than solar water heaters and systems. | 9% | 9% | 18% |
| 8420 | Calendering or other rolling machines, other than for metals or glass, and cylinders therefor, other than hand-operated rubber rollers. | 9% | 9% | 18% |
| 8421 | Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases. | 9% | 9% | 18% |
| 8422 | Dish-washing machines; machinery for cleaning or drying bottles or other containers; filling, closing, sealing, labelling, capsuling, packing or wrapping machinery; machinery for aerating beverages. | 9% | 9% | 18% |
| 8423 | Weighing machinery, excluding balances of sensitivity of 5 centigrams or better, including weight-operated counting/checking machines and weighing-machine weights. | 9% | 9% | 18% |
| 8424 | Mechanical appliances for projecting, dispersing or spraying liquids or powders; fire extinguishers; spray guns; steam or sand blasting machines and similar jet-projecting machines, other than specified irrigation/spraying goods covered at 5%. | 9% | 9% | 18% |
| 8425 | Pulley tackle and hoists other than skip hoists; winches and capstans; jacks. | 9% | 9% | 18% |
| 8426 | Ship's derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. | 9% | 9% | 18% |
| 8427 | Fork-lift trucks; other works trucks fitted with lifting or handling equipment. | 9% | 9% | 18% |
| 8428 | Other lifting, handling, loading or unloading machinery, including lifts, escalators, conveyors and teleferics. | 9% | 9% | 18% |
| 8429 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. | 9% | 9% | 18% |
| 8430 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery for earth, minerals or ores; pile-drivers/extractors; snow-ploughs and snow-blowers. | 9% | 9% | 18% |
| 8431 | Parts suitable for use solely or principally with machinery of headings 8425 to 8430. | 9% | 9% | 18% |
| 8433 | Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; specified parts thereof [8433 90 00]. | 9% | 9% | 18% |
| 8434 | Milking machines and dairy machinery. | 9% | 9% | 18% |
| 8435 | Presses, crushers and similar machinery used in manufacture of wine, cider, fruit juices or similar beverages. | 9% | 9% | 18% |
| 8437 | Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; milling-industry machinery or machinery for working cereals or dried leguminous vegetables, other than farm-type machinery, and parts thereof. | 9% | 9% | 18% |
| 8438 | Machinery, not specified elsewhere in Chapter 84, for industrial preparation or manufacture of food or drink, other than machinery for extraction or preparation of animal or fixed vegetable or microbial fats or oils. | 9% | 9% | 18% |
| 8439 | Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard. | 9% | 9% | 18% |
| 8440 | Book-binding machinery, including book-sewing machines. | 9% | 9% | 18% |
| 8441 | Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds. | 9% | 9% | 18% |
| 8442 | Machinery, apparatus and equipment, other than machines of headings 8456 to 8465, for preparing or making plates or printing components; prepared plates, cylinders and lithographic stones. | 9% | 9% | 18% |
| 8443 | Printing machinery using plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof. | 9% | 9% | 18% |
| 8444 | Machines for extruding, drawing, texturing or cutting man-made textile materials. | 9% | 9% | 18% |
| 8445 | Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling/winding machines and yarn-preparation machines. | 9% | 9% | 18% |
| 8446 | Weaving machines (looms). | 9% | 9% | 18% |
| 8447 | Knitting machines, stitch-bonding machines, and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net; tufting machines. | 9% | 9% | 18% |
| 8448 | Auxiliary machinery for use with textile machines of headings 8444 to 8447; specified parts and accessories thereof. | 9% | 9% | 18% |
| 8449 | Machinery for manufacture or finishing of felt or nonwovens, including machinery for making felt hats; blocks for making hats. | 9% | 9% | 18% |
| 8450 | Household or laundry-type washing machines, including machines which both wash and dry. | 9% | 9% | 18% |
| 8451 | Machinery, other than heading 8450, for washing, cleaning, wringing, drying, ironing, pressing, bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns/fabrics/made-up articles; related reeling, folding, cutting or pinking machines. | 9% | 9% | 18% |
| 8453 | Machinery 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 machines. | 9% | 9% | 18% |
| 8454 | Converters, ladles, ingot moulds and casting machines of a kind used in metallurgy or metal foundries. | 9% | 9% | 18% |
| 8455 | Metal-rolling mills and rolls therefor. | 9% | 9% | 18% |
| 8456 | Machine-tools for working material by removal using laser or other light/photon beam, ultrasonic, electro-discharge, electro-chemical, electron-beam, ionic-beam or plasma-arc processes. | 9% | 9% | 18% |
| 8457 | Machining centres, unit-construction machines (single station) and multi-station transfer machines for working metal. | 9% | 9% | 18% |
| 8458 | Lathes, including turning centres, for removing metal. | 9% | 9% | 18% |
| 8459 | Machine-tools, including way-type unit-head machines, for drilling, boring, milling, threading or tapping by removing metal, other than lathes of heading 8458. | 9% | 9% | 18% |
Important 5% Entries Within This Range
These specific descriptions fall under Schedule I at 5% and should not be treated as 18% merely because a wider Chapter 84 or related heading also contains 18% goods.
| HSN / Heading | Description | GST Rate |
|---|---|---|
| 8401 | Fuel elements (cartridges), non-irradiated, for nuclear reactors. | 5% |
| 8407 10 00, 8411 | Aircraft engines. | 5% |
| 8408 | Fixed-speed diesel engines of power not exceeding 15 HP. | 5% |
| 8408 20 20 | Agricultural diesel engine of cylinder capacity exceeding 250 cc for tractor. | 5% |
| 8413, 8413 91 | Hand pumps and parts thereof. | 5% |
| 8413 81 90 | Hydraulic pumps for tractors. | 5% |
| 8414 20 20 | Other hand pumps. | 5% |
| 8419 12 | Solar water heater and system. | 5% |
| 8420 | Hand-operated rubber roller. | 5% |
| 8424 | Nozzles for drip-irrigation equipment or sprinklers; sprinklers; drip-irrigation systems including laterals; mechanical sprayers. | 5% |
| 8432 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers; parts [8432 90]. | 5% |
| 8433 | Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof. | 5% |
| 8436 | Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof. | 5% |
| 8452 | Sewing machines other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing-machine needles and parts. | 5% |
Important Classification Notes
Engines: the current 18% Schedule includes headings 8407, 8408 and 8409 generally, but aircraft engines, specified fixed-speed diesel engines up to 15 HP and specified agricultural tractor diesel engines are covered by specific 5% entries.
Pumps and irrigation: the current 18% Schedule contains specified pumps under 8413 and spraying machinery under 8424, while hand pumps, specified tractor hydraulic pumps, drip-irrigation equipment, sprinklers and mechanical sprayers are specifically covered at 5%.
Agricultural machinery: heading 8432, harvesting/threshing machinery under 8433 and agricultural/horticultural/forestry/poultry/bee-keeping machinery under 8436 are 5%. A separate 18% entry under heading 8433 applies to machines for cleaning, sorting or grading eggs, fruit or other agricultural produce and specified parts.
Sewing machines: heading 8452 is covered at 5%, whereas book-sewing machines remain within heading 8440 at 18%.
Dish-washing machines: under the current Schedule II, heading 8422 expressly includes household and other dish-washing machines at 18%; the earlier page's exclusion has therefore been removed.
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