Description of Goods
Parts
Chapter
84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Sub Chapter
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
CGST
9%
SGST
9%
IGST
18%
CESS
0%
5% when supplied as renewable-energy devices or parts for their manufacture; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 437.