Air Compressor HSN Code: Industrial and Portable Compressor Classification
Air compressors are widely used in garages, workshops, manufacturing plants and construction projects. They generate compressed air for tools, painting, cleaning and pneumatic equipment. Under GST, air compressors are classified under specific HSN codes in the machinery chapter. Using the right air compressor HSN code is important for accurate GST calculation and smooth project billing.
Air Compressor HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 16 |
| Section Title | Guide to HSN Section 16 |
| Section Description | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 84 |
| Chapter Title | Nuclear Reactors, Boilers & Machinery |
| Chapter Description | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8414 | Air pumps, compressors, ventilators | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 84141000 | Vacuum Pumps | 18% |
| 84141010 | Vacuum pumps >5 m3/h | 18% |
| 84141090 | Household Absorption Electric Refrigerators | 18% |
| 84142010 | Hand or foot-operated air pumps : Bicycle pumps | 18% |
| 84142020 | Hand pumps | 12% |
| 84142090 | Hand Or Foot-Operated Air Pumps | Other | 18% |
| 84143000 | Refrigerating compressors | 18% |
| 84144010 | Air compressors, Reciprocating | 18% |
| 84144020 | Centrifugal Air Compressors (Wheeled Chassis) | 18% |
| 84144030 | Air compressors, Screw | 18% |
| 84144090 | Air compressors: Wheeled chassis | 18% |
| 84145110 | Table Fans | 18% |
| 84145120 | Ceiling Fans | 18% |
| 84145130 | Pedestal Fans | 18% |
| 84145140 | Railway Carriage Fans | 18% |
| 84145150 | Wall Fans | 18% |
| 84145190 | Other Electric Fans | 18% |
| 84145910 | Fans : Other : Air circulator | 18% |
| 84145920 | Fans : Other : Blowers, portable | 18% |
| 84145930 | Industrial Fans | 18% |
| 84145990 | Fans : Other : Other | 18% |
| 84146000 | Hoods: Side <120 cm | 18% |
| 84147000 | Gas-tight biological safety cabinets | 18% |
| 84148090 | Air or vacuum pumps, compressors, and fans | Other | 18% |
| 84149090 | Air Pumps, Compressors & Ventilating Fans | 18% |
* GST rates may vary based on the latest GST notifications
HSN code for industrial air compressors
Industrial compressors are heavy duty machines with higher power and storage capacity. They generally fall under a specific heading for air or vacuum pumps and compressors. For GST, you normally apply the standard rate on their sale and record the HSN code in GSTR 1. For projects, technical catalogues and serial numbers should also be captured for asset registers.
HSN code for portable air compressors
Portable compressors are smaller units, often carried in vehicles or used as home tools. Even though they are small, they are still treated as compressors. You can use the same family of HSN codes as industrial compressors but describe them as portable or mini compressors on invoices for clarity.
Compressor repair and service classification
When you only repair, overhaul or service an air compressor, the activity is treated as a service. It uses a service accounting code rather than a goods HSN code. If you separately charge for spare parts, those parts will use their own HSN codes.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
-
Are all compressors charged the same GST rate?
In practice, most compressors fall under the standard GST slab. Still, it is wise to check the rate schedule for any special case related to specific equipment.
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Does tank size or motor capacity change the HSN code?
Normally no. Tank size and capacity help in describing the product but do not change the broad classification.
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Which code should I use for a compressor that comes built into a bigger machine?
If the compressor is part of an integrated machine sold as one unit, classify it under the heading of that complete machine, not as a separate compressor.
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Can I claim input tax credit on compressor purchases?
Yes, if the compressor is used in the course of business and not blocked under any special restriction, ITC can generally be claimed.