Chapter 84
Headings in HSN Chapter 84
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 8401 | Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation | 5% / 18% | 7.5% | 4 |
| 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 | 5% / 18% | 10% | 9 |
| 8403 | Central heating boilers other than thoseof heading 8402 | 5% / 18% | 7.5% | 2 |
| 8404 | Auxiliary 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 units | 5% / 18% | 10% | 3 |
| 8405 | Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers | 5% / 18% | 7.5% | 4 |
| 8406 | Steam turbines and other vapour turbines | 5% / 18% | 7.5% / 10% | 4 |
| 8407 | Spark-ignition reciprocating or rotary internal combustion piston engines | 5% / 18% | 5% / 15% | 15 |
| 8408 | Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) | 5% / 18% | 15% | 8 |
| 8409 | Parts suitable for use solely or principally with the engines of heading 8407 or 8408 | 5% / 18% | 15% | 21 |
| 8410 | Hydraulic turbines, water wheels, andregulators therefor | 5% / 18% | 10% | 7 |
| 8411 | Turbo-jets, turbo-propellers and other gas turbines | 5% / 18% | 7.5% / 10% | 13 |
| 8412 | Other engines and motors | 5% / 18% | 7.5% / 10% | 16 |
| 8413 | Pumps for liquids, whether or not fitted with a measuring device; liquid elevators | 5% / 18% | 7.5% / 10% | 38 |
| 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… | 5% / 18% | 7.5% – 20% | 34 |
| 8415 | Air 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… | 5% / 18% | 10% / 20% | 12 |
| 8416 | Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances | 5% / 18% | 7.5% | 4 |
| 8417 | Industrial or laboratory furnaces and ovens, including incinerators, non-electric | 5% / 18% | 7.5% | 5 |
| 8418 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5 | 5% / 18% | 7.5% / 15% / 20% | 18 |
| 8419 | 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… | 5% / 18% | 7.5% / 10% | 44 |
| 8420 | Calendering or other rolling machines, other than for metals or glass, and cylinders therefor | 5% / 18% | 7.5% | 3 |
| 8421 | Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases | 5% / 18% | 7.5% / 10% / 15% | 24 |
| 8422 | Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers… | 5% / 18% | 7.5% / 10% | 8 |
| 8423 | Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds | 5% / 18% | 7.5% / 10% | 10 |
| 8424 | Mechanical appliances (whether or not hand- operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar… | 5% / 18% | 7.5% | 10 |
| 8425 | Pulley tackle and hoists other than skip hoists; winches and capstans; jacks | 5% / 18% | 7.5% | 9 |
| 8426 | Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane overhead travelling cranes, transporter cranes, gantry cranes… | 5% / 18% | 7.5% | 10 |
| 8427 | Fork-lift trucks; other works trucks fitted with lifting or handling equipment | 5% / 18% | 7.5% | 3 |
| 8428 | Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) | 5% / 18% | 7.5% | 16 |
| 8429 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers | 5% / 18% | 7.5% | 12 |
| 8430 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow- ploughs and… | 5% / 18% | 7.5% | 17 |
| 8431 | Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 | 5% / 18% | 7.5% | 16 |
| 8432 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers | 5% / 18% | 7.5% | 15 |
| 8433 | Harvesting 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… | 5% / 18% | 7.5% / 10% | 14 |
| 8434 | Milking machines and dairy machinery | 5% / 18% | 7.5% | 4 |
| 8435 | Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages | 5% / 18% | 7.5% | 2 |
| 8436 | Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and… | 5% / 18% | 7.5% | 7 |
| 8437 | Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables… | 5% / 18% | 7.5% | 7 |
| 8438 | Machinery, 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… | 5% / 18% | 7.5% | 15 |
| 8439 | Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard | 5% / 18% | 7.5% | 6 |
| 8440 | Book-binding machinery, including book- sewing machines | 5% / 18% | 7.5% | 3 |
| 8441 | Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds | 5% / 18% | 7.5% | 7 |
| 8442 | Machinery, apparatus and equipment (other then the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones… | 5% / 18% | 7.5% | 11 |
| 8443 | Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not… | 5% / 18% | Free / 7.5% / 10% | 40 |
| 8444 | Machines for extruding, drawing, texturing or cutting man-made textile materials | 5% / 18% | 7.5% / 12.5% | 2 |
| 8445 | Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft- winding) machines… | 5% / 18% | 7.5% | 36 |
| 8446 | Weaving machines (looms) | 5% / 18% | 7.5% | 12 |
| 8447 | Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting | 5% / 18% | 7.5% | 15 |
| 8448 | Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447 (for example, dobbies, jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories… | 5% / 18% | 7.5% | 32 |
| 8449 | Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats | 5% / 18% | 7.5% | 2 |
| 8450 | Household or laundry-type washing machines, including machines which both wash and dry | 5% / 18% | 7.5% / 10% / 20% | 6 |
| 8451 | Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or… | 5% / 18% | 7.5% / 10% | 20 |
| 8452 | Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles | 5% / 18% | 7.5% / 10% | 16 |
| 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 | 5% / 18% | 7.5% | 5 |
| 8454 | Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries | 5% / 18% | 7.5% | 7 |
| 8455 | Metal-rolling mills and rolls therefor | 5% / 18% | 7.5% | 6 |
| 8456 | Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultra-sonic, electro- discharge, electro-chemical, electron beam, ionic-beam or plasma… | 5% / 18% | Free / 7.5% | 9 |
| 8457 | Machining centres, unit construction machines (single station) and multi-station transfer machines for working metal | 5% / 18% | 7.5% | 8 |
| 8458 | Lathes (including turning centres) for removing metal | 5% / 18% | 7.5% | 20 |
| 8459 | Machine-tools (including way-type unit head machines) for drilling, boring, milling, treading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 | 5% / 18% | 7.5% | 38 |
| 8460 | Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other… | 5% / 18% | 7.5% | 20 |
| 8461 | Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine tools working by removing metal, or cermets… | 5% / 18% | 7.5% | 27 |
| 8462 | Machine-tools (including presses) for working metal by forging, hammering or die forging (excluding rolling mills); machine-tools (including presses, slitting lines and cut-to-length lines)… | 5% / 18% | 7.5% | 20 |
| 8463 | Other machine-tools for working metal, or cermets, without removing material | 5% / 18% | 7.5% | 13 |
| 8464 | Machine-tools for working stone, ceramics concrete, asbestos-cement or like mineral materials or for cold working glass | 5% / 18% | 7.5% | 4 |
| 8465 | Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials | 5% / 18% | 7.5% | 10 |
| 8466 | Parts 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… | 5% / 18% | 7.5% | 11 |
| 8467 | Tools for working in the hand, pneumatic, hydraulic or with self- contained electric or non-electric motor | 5% / 18% | 7.5% | 14 |
| 8468 | Machinery 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 appliances | 5% / 18% | 7.5% | 5 |
| 8470 | Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines… | 5% / 18% | Free | 8 |
| 8471 | Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not… | 5% / 18% | Free | 25 |
| 8472 | Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines… | 5% / 18% | Varies | 12 |
| 8473 | Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472 | 5% / 18% | Free / 7.5% | 12 |
| 8474 | Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form… | 5% / 18% | 7.5% | 14 |
| 8475 | Machines for assembling electric or electronic lamps, tubes or valves or flash- bulbs, in glass envelopes; machines or manufacturing or hot working glass or glassware | 5% / 18% | 7.5% | 4 |
| 8476 | Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines | 5% / 18% | 7.5% | 11 |
| 8477 | Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter | 5% / 18% | 7.5% | 9 |
| 8478 | Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter | 5% / 18% | 7.5% | 4 |
| 8479 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter | 5% / 18% | 7.5% | 27 |
| 8480 | Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics | 5% / 18% | 7.5% | 9 |
| 8481 | Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and the rmostatically controlled valves | 5% / 18% | 7.5% | 13 |
| 8482 | Ball or roller bearings | 5% / 18% | 7.5% | 26 |
| 8483 | Transmission 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… | 5% / 18% | 7.5% / 15% | 13 |
| 8484 | Gaskets 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… | 5% / 18% | 7.5% | 4 |
| 8485 | Machines for additive manufacturing | 5% / 18% | 7.5% | 5 |
| 8486 | Machines 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… | 5% / 18% | 7.5% | 5 |
| 8487 | Machines parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this chapter | 5% / 18% | 7.5% | 2 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
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.
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 or speak to our CA team before you act on it.