Description of Goods
Parts : Of pumps : Of reciprocating pumps
Chapter
84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Sub Chapter
8413 - Pumps for liquids, whether or not fitted with a measuring device; liquid elevators
CGST
9%
SGST
9%
IGST
18%
CESS
0%
5% for hand-pump parts (separate tariff line 8413 91 40) or when supplied as parts for renewable-energy devices; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 425 and 437.