All 8-Digit Codes Under HSN 8419
Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Machinery, 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.
| Tariff item | Description | Basic customs duty | Export policy | RoDTEP |
|---|---|---|---|---|
| 8419 11 10 | Domestic typeInstantaneous gas water heaters | 10% | Free | 0.5% |
| 8419 11 90 | OtherInstantaneous gas water heaters | 7.5% | Free | 0.5% |
| 8419 12 00 | Solar water heaters | 10% | Free | 0.5% |
| 8419 19 10 | Domestic typeOther | 10% | Free | 0.5% |
| 8419 19 20 | OtherOther | 7.5% | Free | 0.5% |
| 8419 20 10 | Auto clavesMedical, surgical or laboratory sterilisers | 7.5% | Free | 0.5% |
| 8419 20 90 | OtherMedical, surgical or laboratory sterilisers | 7.5% | Free | 0.5% |
| 8419 33 00 | Lyophilisation apparatus, freeze drying units and spray dryers | 7.5% | Free | 0.5% |
| 8419 34 00 | Other, for agricultural products | 7.5% | Free | 0.5% |
| 8419 35 00 | Other, for wood, paper pulp, paper or paperboard | 7.5% | Free | 0.5% |
| 8419 39 00 | Other | 7.5% | Free | 0.5% |
| 8419 40 10 | For petroleum refiningDistilling or rectifying plant | 7.5% | Free | 0.5% |
| 8419 40 20 | Other distilling equipmentDistilling or rectifying plant | 7.5% | Free | 0.5% |
| 8419 40 90 | OtherDistilling or rectifying plant | 7.5% | Free | 0.5% |
| 8419 50 11 | Shell and tube type#with a heat transfer surface area of greater than 0.15 m², and less than 20 m² | 7.5% | Free | 0.5% |
| 8419 50 12 | Plate type#with a heat transfer surface area of greater than 0.15 m², and less than 20 m² | 7.5% | Free | 0.5% |
| 8419 50 13 | Spiral type#with a heat transfer surface area of greater than 0.15 m², and less than 20 m² | 7.5% | Free | 0.5% |
| 8419 50 19 | Other#with a heat transfer surface area of greater than 0.15 m², and less than 20 m² | 7.5% | Free | 0.5% |
| 8419 50 91 | Shell and tube type#Other | 7.5% | Free | 0.5% |
| 8419 50 92 | Plate type#Other | 7.5% | Free | 0.5% |
| 8419 50 93 | Spiral type#Other | 7.5% | Free | 0.5% |
| 8419 50 99 | Other#Other | 7.5% | Free | 0.5% |
| 8419 60 00 | Machinery for liquefying air or other gases | 7.5% | Free | 0.5% |
| 8419 81 10 | FriersFor making hot drinks or for cooking or heating food | 10% | Free | 0.5% |
| 8419 81 20 | Other kitchen machinesFor making hot drinks or for cooking or heating food | 10% | Free | 0.5% |
| 8419 81 90 | OtherFor making hot drinks or for cooking or heating food | 10% | Free | 0.5% |
| 8419 89 11 | Pressure vessels#Pressure vessels, reactors, columns or towers or chemical storage tanks | 10% | Free | 0.5% |
| 8419 89 12 | Reactors with total internal (geometric) volume greater than 0.1 m³ (100 l) and less than 20 m³ (20000 l)#Pressure vessels, reactors, columns or towers or chemical storage tanks | 7.5%Finance Act 2026 | Free | 0.5% |
| 8419 89 13 | Other reactors#Pressure vessels, reactors, columns or towers or chemical storage tanks | 7.5%Finance Act 2026 | Free | 0.5% |
| 8419 89 14 | Distillation or absorption columns of internal diameter greater than 0.1 m#Pressure vessels, reactors, columns or towers or chemical storage tanks | 7.5%Finance Act 2026 | Free | 0.5% |
| 8419 89 15 | Other distillation or absorption columns#Pressure vessels, reactors, columns or towers or chemical storage tanks | 7.5%Finance Act 2026 | Free | 0.5% |
| 8419 89 16 | Chemical storage tanks with a total internal (geometric) volume greater than 0.1 m³ (100 l)#Pressure vessels, reactors, columns or towers or chemical storage tanks | 7.5%Finance Act 2026 | Free | 0.5% |
| 8419 89 17 | Other chemical storage tanks#Pressure vessels, reactors, columns or towers or chemical storage tanks | 7.5%Finance Act 2026 | Free | 0.5% |
| 8419 89 19 | Other#Pressure vessels, reactors, columns or towers or chemical storage tanks | 7.5%Finance Act 2026 | Free | 0.5% |
| 8419 89 20 | Glass lined equipment#Pressure vessels, reactors, columns or towers or chemical storage tanks | 7.5% | Free | 0.5% |
| 8419 89 30 | Auto claves other than for cooking or heating food, not elsewhere specified or included#Pressure vessels, reactors, columns or towers or chemical storage tanks | 7.5% | Free | 0.5% |
| 8419 89 40 | Cooling towers and similar plants for direct cooling (without a separati ng wall) by means of recirculated water#Pressure vessels, reactors, columns or towers or chemical storage tanks | 7.5% | Free | 0.5% |
| 8419 89 50 | Pasteurizers#Pressure vessels, reactors, columns or towers or chemical storage tanks | 7.5% | Free | 0.5% |
| 8419 89 60 | Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control#Pressure vessels, reactors, columns or towers or chemical storage tanks | 7.5% | Free | 0.5% |
| 8419 89 70 | Apparatus for rapid heating of semi-conductor devices; apparatus for chemical or physical vapour deposition on semi-conductor wafers; apparatus for chemical vapour deposition on LCD substratus#Pressure vessels, reactors, columns or towers or chemical storage tanks | 7.5% | Free | 0.5% |
| 8419 89 80 | Vacuum-vapour plant for deposition of metals#Pressure vessels, reactors, columns or towers or chemical storage tanks | 7.5% | Free | 0.5% |
| 8419 89 90 | Other#Pressure vessels, reactors, columns or towers or chemical storage tanks | 7.5% | Free | 0.5% |
| 8419 90 10 | Parts of instantaneous or storage water heaters (domestic type)Parts | 10% | Free | 0.5% |
| 8419 90 90 | OtherParts | 7.5% | Free | 0.5% |
Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.
GST Rate on HSN 8419
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 rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 408 | 8419 [other than 8419 12] | Machinery, 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… |
| 5% | Schedule I, S. No. 428 | 8419 12 | Solar water heater and system (names part of this heading) |
| 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 of this heading 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 8419
An import pays three things: 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. A registered importer takes credit of the IGST.
- 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.
One or more tariff lines of this heading were substituted by the Finance Act 2026. The table above already shows the amended rate for those lines.
Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.
Export Policy and RoDTEP for HSN 8419
Under Schedule 2 of ITC(HS) 2022 the 44 tariff items are marked: 44 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.
RoDTEP is notified for 44 of the 44 tariff items, at 0.5% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.
The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.
- 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.
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
- 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 the heading is named in a rate entry.
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.