Description of Goods
Parts
Chapter
84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Sub Chapter
8424 - Mechanical appliances (whether or not handoperated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines
CGST
2.5% or 9%
SGST
2.5% or 9%
IGST
5% or 18%
CESS
0%
5% for nozzles for drip irrigation equipment or sprinklers; 18% for other parts. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 430.