HSN Codes & GST Rate Details for Mechanical & Electrical Appliances

In this article, we delve into the GST rate and HSN code rate for machinery and mechanical appliances, electrical equipment, related parts, as well as sound recorders and reproducers, television image and sound recorders, reproducers,and related accessories. These products fall under Chapter 84 of the HSN Code, which is essential for businesses involved in importing, exporting, and trading these appliances.

Table of HSN Codes and GST Rates for Mechanical and Electrical Equipment

HSN Code	HSN Code Description	Import Policy	Policy Conditions	GST Rate (%)
8401	Nuclear Reactors; Fuel Elements (Cartridges), Non-Irradiated, for Nuclear Reactors, Machinery, and Apparatus for Isotopic Separation	Restricted	Radio-active materials are permitted to be imported on the recommendation of the Department of Atomic Energy.	18
8401 10 00	Nuclear reactors	Restricted		18
8401 20 00	Machinery and apparatus for isotopic separation, and parts thereof	Restricted		18
8401 30 00	Fuel elements (cartridges), non-irradiated	Restricted	Recommendation of the Department of Atomic Energy required	18
8401 40 00	Parts of Nuclear Reactors	Restricted		18
8402	Steam or Other Vapour Generating Boilers (Other Than Central Heating Hot Water Boilers Capable of Producing Low-Pressure Steam): Super-Heated Water Boilers
8402 11 00	Watertube boilers with a steam production exceeding 45 t per hour	Free		18
8402 12 00	Water-tube boilers with a steam production not exceeding 45 t per hour	Free		18
8402 19	Other Vapour Generating Boilers, Including Hybrid Boilers
8402 19 10	Fire tube horizontal (Lancashire) boilers	Free		18
8402 19 20	Fire-tube boilers vertical	Free		18
8402 19 90	Other	Free		18
8402 20 00	Super-heated water boilers	Free		18
8403	Central Heating Boilers Other Than Those of Heading 8402
8403 10 00	Boilers	Free		18
8403 90 00	Parts	Free		18
8404	Auxiliary Plant for Use with Boilers of Heading 8402 or 8403 (e.g., Economisers, Super-Heaters, Soot Removers, Gas Recovers); Condensers for Steam or Other Vapour Power Units
8404 10 00	Auxiliary plants for use with boilers of heading 8402 or 8403	Free		18
8404 20 00	Condensers for steam or other vapour power units	Free		18
8404 90 00	Parts	Free		18
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		See GST Filing Pricing
8405 10 10	Producer gas or water gas generators	Free		18
8405 10 20	Acetylene gas generators	Free		18
8405 10 90	Other	Free		18
8406	Steam Turbines and Other Vapour Turbines
8406 10 00	Turbines for marine propulsion	Free		18
8406 81 00	Of an output exceeding 40 MW	Free		18
8406 82 00	Of an output not exceeding 40 MW	Free		18
8406 90 00	Parts	Free	CA Assistance for GST Filings	18
8407	Spark-Ignition Reciprocating or Rotary Internal-Combustion Piston Engines			28
8407 10 00	Aircraft engines	Free	Import allowed freely except second-hand/reconditioned parts, which can be imported without a licence subject to approval from DGCA.	28
8407 21 00	Outboard motors	Free	ITC Reconciliation	28
8407 29 00	Other	Free		28
8408	Compression-Ignition Internal-Combustion Piston Engines (Diesel or Semi-Diesel Engines)
8408 10 10	Outboard engines	Free		28
8408 20 10	Of cylinder capacity not exceeding 250 cc	Free	Filing GSTR-3B	28
8408 20 20	Engines of cylinder capacity exceeding 250 cc	Free		28
8409	Parts Suitable for Use Solely or Principally with the Engines of Heading 8407 or 8408
8409 10 00	For aircraft engines	Free	GST Returns for Aircrafts	28
	Other:
8409 91 11	Valve, inlet & exhaust	Free		28
8409 91 12	Pistons	Free	GST Annual Filing Details	28
8409 91 13	Piston rings	Free		28

Understanding the HSN codes and associated GST rates is essential for smooth business operations, regulatory compliance, and cost management in the sectors dealing with mechanical and electrical appliances. Visit IndiaFilings for more comprehensive insights and guidance on GST filing processes.

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Frequently Asked Questions

Common questions about Hsn Codes & GST Rate for Mechanical & Electrical Appliances.

According to the article, nuclear reactors, machinery and apparatus for isotopic separation, fuel elements (cartridges) for nuclear reactors, and parts of nuclear reactors are subject to 18% GST rate under the HSN code 8401.

No, the article mentions that all types of steam or vapor generating boilers, including water-tube boilers, fire-tube boilers, and super-heated water boilers, attract a uniform GST rate of 18% under the HSN code 8402.

Hydraulic turbines, water wheels, and their regulators are subject to 18% GST rate according to the article, falling under the HSN code 8410.

Yes, the article mentions that spark-ignition reciprocating or rotary internal combustion piston engines and compression-ignition internal combustion piston engines (diesel or semi-diesel engines) attract a GST rate of 28% under the HSN codes 8407 and 8408, respectively.

The article states that centrifuges, including centrifugal dryers, and filtering or purifying machinery and apparatus for liquids or gases are subject to 18% GST rate under the HSN code 8421.

Yes, the article mentions that household-type dishwashing machines attract a GST rate of 28%, while other dishwashing machines are subject to 28% GST rate under the HSN code 8422.

According to the article, weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight-operated counting or checking machines, and weighing machine weights of all kinds are exempt from GST under the HSN code 8423.

Yes, the article mentions that split air conditioning systems with a capacity of two tons and above are exempt from GST, while other air conditioning machines attract a GST rate of 28% under the HSN code 8415.

The article states that pumps for liquids, whether or not fitted with a measuring device, attract different GST rates based on their type. Hand pumps are subject to 28% GST, while other pumps, such as fuel, lubricating, or cooling medium pumps for internal combustion piston engines, are subject to 28% GST under the HSN code 8413.

Yes, the article mentions that commercial-type combined refrigerator-freezers, chest-type freezers not exceeding 800 liters capacity, and upright-type freezers not exceeding 900 liters capacity are exempt from GST, while other refrigerators and freezers attract different GST rates under the HSN code 8418.