Classification
Where HSN 8414 40 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
- 8414 · Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas- tight biological safety cabinets, whether or not fitted with filters
- Group
- Air compressors mounted on a wheeled chassis for towing
- Tariff item
- 8414 40 90 · Other
- Unit
- u
GST
GST Rate on HSN 8414 40 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 |
|---|---|---|---|
| 18% | Schedule II, S. No. 401 | 8414 | Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; Gas-tight biological safety cabinets, whether or not fitted with filters[other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps] |
| 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.
Import
Customs Duty on HSN 8414 40 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
Export Policy and RoDTEP for HSN 8414 40 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.
Same heading
Other Codes Under HSN 8414
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 8414 10 10 | with maximum flow-rate greater than 5 m³/h (under standard temperature (273 K (0 °C)) and pressure (101.3 kPa) conditions)Vacuum pumps | 7.5% |
| 8414 10 90 | OtherVacuum pumps | 7.5% |
| 8414 20 10 | Bicycle pumpsHand or foot-operated air pumps | 10% |
| 8414 20 20 | Other hand pumpsHand or foot-operated air pumps | 10% |
| 8414 20 90 | OtherHand or foot-operated air pumps | 7.5% |
| 8414 30 00 | Compressors of a kind used in refrigerating equipment | 15% |
| 8414 40 10 | Reciprocating air compressorsAir compressors mounted on a wheeled chassis for towing | 15% |
| 8414 40 20 | Centrifugal air compressorsAir compressors mounted on a wheeled chassis for towing | 15% |
| 8414 40 30 | Screw air compressorsAir compressors mounted on a wheeled chassis for towing | 15% |
| 8414 40 90 | OtherAir compressors mounted on a wheeled chassis for towing | 15% |
| 8414 51 10 | Table fansTable, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not… | 20% |
| 8414 51 20 | Ceiling fansTable, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not… | 20% |
| 8414 51 30 | Pedestal fansTable, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not… | 20% |
| 8414 51 40 | Railway carriage fansTable, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not… | 10% |
| 8414 51 50 | Wall fansTable, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not… | 20% |
| 8414 51 90 | OtherTable, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not… | 20% |
| 8414 59 10 | Air circulatorOther | 10% |
| 8414 59 20 | Blowers, portableOther | 20% |
| 8414 59 30 | Industrial fans and blowersOther | 10% |
| 8414 59 90 | OtherOther | 10% |
| 8414 60 00 | Hoods having a maximum horizontal side not exceeding 120 cm | 15% |
| 8414 70 00 | Gas-tight biological safety cabinets | 7.5% |
| 8414 80 11 | Of a kind used in air-conditioning equipmentGas compressors | 15% |
| 8414 80 19 | OtherGas compressors | 15% |
| 8414 80 20 | Free-piston generators for gas turbineGas compressors | 15% |
| 8414 80 30 | Turbo chargerGas compressors | 15% |
| 8414 80 90 | OtherGas compressors | 15% |
| 8414 90 11 | Of gas compressors of a kind used in refrigerating and air conditioning appliances and machineryOf air or vacuum pumps and compressors | 7.5% |
| 8414 90 12 | Of bicycle pumpsOf air or vacuum pumps and compressors | 10% |
| 8414 90 19 | OtherOf air or vacuum pumps and compressors | 7.5% |
| 8414 90 20 | Of free piston generatorsOf air or vacuum pumps and compressors | 7.5% |
| 8414 90 30 | Of electric fansOf air or vacuum pumps and compressors | 10% |
| 8414 90 40 | Of Industrial fans, blowersOf air or vacuum pumps and compressors | 7.5% |
| 8414 90 90 | OtherOf air or vacuum pumps and compressors | 7.5% |
No rows match — clear the filter to see all.
Not shown on this page
- 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.