Description of Goods
Marine propulsion engines: Outboard engines
Chapter
84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Sub Chapter
8408 - Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
CGST
9%
SGST
9%
IGST
18%
CESS
0%
5% for fixed-speed diesel engines up to 15 HP or when supplied as parts of vessels of 8901, 8902, 8904-8907; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 423 and 472.