Where HSN 8413 30 90 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 84 · Machinery and mechanical appliances, boilers, nuclear reactors; parts thereof
- Heading
- 8413 · Pumps for liquids, whether or not fitted with a measuring device; liquid elevators
- Group
- Fuel, lubricating or cooling medium pumps for internal combustion piston engines
- Tariff item
- 8413 30 90 · Other
- Unit
- u
GST Rate on HSN 8413 30 90
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 425 | 8413, 8413 91 | Hand pumps and parts thereof |
| 18% | Schedule II, S. No. 400 | 8413 | (a) Concrete pumps [8413 40 00]; (b) other rotary positive displacement pumps [8413 60]; (c) 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 pumps]; Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30 |
| 5% | Schedule I, S. No. 437 | 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (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/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation.— If the goods specified in this entry are supplied, by a supplier, along with supplies of… (chapter-wide entry) |
| 5% | Schedule I, S. No. 479 | 90 or 84 | Disposable sterilized dialyzer or micro barrier of artificial kidney (chapter-wide entry) |
| 18% | Schedule II, S. No. 386 | 84 | Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP (chapter-wide entry) |
| 18% | Schedule II, S. No. 387 | 84 or 85 | Parts 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 pumps (chapter-wide entry) |
| 18% | Schedule II, S. No. 473 | 84 or 85 | E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 8413 30 90
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export Policy and RoDTEP for HSN 8413 30 90
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.9% of FOB value for exports from the domestic tariff area and 0.5% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 8413
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 8413 11 10 | Hand pumpsPumps for dispensing fuel or lubricants, of the type used in filling stations or in garages | 10% |
| 8413 11 91 | Pumps for dispensing fuelOther | 7.5% |
| 8413 11 99 | OtherOther | 7.5% |
| 8413 19 10 | Hand pumpsOther | 10% |
| 8413 19 90 | OtherOther | 7.5% |
| 8413 20 00 | Hand pumps, other than those of sub-heading 8413 11 or 8413 19 | 10% |
| 8413 30 10 | Injection pumps for diesel enginesFuel, lubricating or cooling medium pumps for internal combustion piston engines | 7.5% |
| 8413 30 20 | Oil pumpFuel, lubricating or cooling medium pumps for internal combustion piston engines | 7.5% |
| 8413 30 30 | Water pumpFuel, lubricating or cooling medium pumps for internal combustion piston engines | 7.5% |
| 8413 30 90 | OtherFuel, lubricating or cooling medium pumps for internal combustion piston engines | 7.5% |
| 8413 40 00 | Concrete pumps | 7.5% |
| 8413 50 10 | Metering and dosing pumpsOther reciprocating positive displacement pumps | 7.5% |
| 8413 50 21 | Deep tube well turbine pumpPrimarily designed for handling water | 7.5% |
| 8413 50 29 | OtherPrimarily designed for handling water | 7.5% |
| 8413 50 90 | OtherPrimarily designed for handling water | 7.5% |
| 8413 60 10 | Gear type pumpsOther rotary positive displacement pumps | 7.5% |
| 8413 60 20 | Screw type pumpsOther rotary positive displacement pumps | 7.5% |
| 8413 60 90 | OtherOther rotary positive displacement pumps | 7.5% |
| 8413 70 10 | Primarily designed to handle waterOther centrifugal pumps | 7.5% |
| 8413 70 91 | Single and multistage chemical process pumpsOther | 7.5% |
| 8413 70 92 | Horizontal split casing pumpsOther | 7.5% |
| 8413 70 93 | Horizontal self priming pumpsOther | 7.5% |
| 8413 70 94 | Vertical turbine driven pumpsOther | 7.5% |
| 8413 70 95 | Boiler feed pumpsOther | 7.5% |
| 8413 70 96 | Slurry pumpsOther | 7.5% |
| 8413 70 97 | Dredger pumpsOther | 7.5% |
| 8413 70 99 | OtherOther | 7.5% |
| 8413 81 10 | Gas pumpsPumps | 7.5% |
| 8413 81 20 | Hydraulic ramPumps | 7.5% |
| 8413 81 30 | Axial flow and mixed flow vertical pump designed primarily for handling waterPumps | 7.5% |
| 8413 81 90 | OtherPumps | 7.5% |
| 8413 82 00 | Liquid elevators | 7.5% |
| 8413 91 10 | Of reciprocating pumpsOf pumps | 7.5% |
| 8413 91 20 | Of centrifugal pumpsOf pumps | 7.5% |
| 8413 91 30 | Of deep well turbine pumps and of other rotary pumpsOf pumps | 7.5% |
| 8413 91 40 | Of hand pump for handling waterOf pumps | 10% |
| 8413 91 90 | OtherOf pumps | 7.5% |
| 8413 92 00 | Of liquid elevators | 7.5% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.