Machinery HSN Code: Understanding HSN Classifications for Machinery Products
Machinery is used in factories, workshops, warehouses and even small shops. It includes machines for cutting, mixing, packing, printing, lifting and many other industrial and commercial activities.
To charge GST correctly and keep compliance smooth, businesses must understand how machinery is classified under HSN and how GST applies to new machinery, old machinery and machinery parts .
Book A Demo
What Is the Machinery HSN Code?
Under GST, machinery and mechanical appliances are mainly classified in the machinery chapters of the tariff. These chapters cover power driven machines that perform a function such as processing, lifting, pumping, compressing, packing or printing.
General industrial machines , material handling equipment, pumps , compressors , machine tools and many other plant machines are grouped in these machinery chapters. Electrical machines and equipment such as motors and certain electronic machines are covered in nearby electrical chapters but are still treated as machinery for business purposes.
There is no single machinery HSN code for every type of machine. Instead, each family of machines such as pumps, machine tools, cranes, printing machines and packaging machines has its own HSN group. Businesses must pick the correct group based on the main function of the machine.
Machinery HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 16 | Guide to HSN Section 16 | 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 Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 84 | Nuclear Reactors, Boilers & Machinery | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
| 85 | Electrical Machinery Equipment | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8409 | Parts for engine machinery | 5% |
| 8412 | Other engines & motors | 18% |
| 8413 | Fire extinguisher charges | 5% |
| 8414 | Air pumps, compressors, ventilators | 5% |
| 8415 | Motorized AC Machines | 5% |
| 8418 | Refrigerators, freezers, heat pumps | 28% |
| 8421 | Centrifuges & filtering machines | 18% |
| 8422 | Dishwashing & packaging machinery | 5% |
| 8424 | Liquid sprayers | 5% |
| 8428 | Lifting & loading machinery | 18% |
| 8431 | Machinery parts for headings 8425-8430 | 18% |
| 8438 | Food Preparation Machinery | 18% |
| 8443 | Printing machinery & accessories | 18% |
| 8450 | Washing machines | 18% |
| 8456 | Laser Removal Tools | 18% |
| 8466 | Machine parts | 18% |
| 8471 | Data processing machines & readers | 18% |
| 8473 | Machine Parts & Accessories | 18% |
| 8481 | Pressure-reducing valves | 18% |
| 8483 | Transmission shafts & cranks | 18% |
| 8485 | Additive manufacturing machines | 18% |
| 8487 | Non-electrical machine parts | 18% |
| 8501 | Electric motors | 18% |
| 8502 | Electric Generating, Rotary Converters | 18% |
| 8503 | Machinery parts for headings 8501-8502 | 18% |
| 8504 | Clad metals | 18% |
| 8505 | Electro, Permanent Magnets, Clutches | 18% |
| 8506 | Primary cells & primary batteries | 18% |
| 8507 | Electric accumulators & separators | 18% |
| 8516 | Electric heaters | 18% |
| 8521 | Video recording apparatus | 18% |
| 8528 | Monitors and projectors | 18% |
| 8536 | Circuit switching apparatus | 18% |
| 8537 | Electric control panels & consoles | 18% |
| 8538 | Parts For Apparatus Of Headings | 18% |
| 8543 | Electrical machines | 18% |
| 8544 | Insulated electric wire | 18% |
| 8548 | Electrical parts of machinery | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 84091000 | Aircraft engines | 28% |
| 84099111 | Inlet/Exhaust Valves (Spark-Ignition Engines) | 28% |
| 84099112 | Pistons (Spark-Ignition Engines) | 28% |
| 84099113 | Piston Assemblies (Spark Ignition Engines) | 28% |
| 84099114 | Wooden Oars/Paddles/Rudders | 28% |
| 84099120 | Fuel Injection Equipment | 28% |
| 84099191 | Petrol Engine Parts | 28% |
| 84099192 | Other Petrol Engine Parts | 28% |
| 84099193 | Kerosene Engine Parts | 28% |
| 84099194 | Kerosene Engine Parts | 28% |
| 84099199 | Other Spark-Ignition Engine Parts | 28% |
| 84099911 | Parts for Engines and Motors | 28% |
| 84099912 | Pistons (Internal Combustion Engines) | 28% |
| 84099913 | Piston Rings (Internal Combustion Engines) | 28% |
| 84099914 | Other Engine and Motor Parts | 28% |
| 84099920 | Other | Other | Fuel Nozzles | 28% |
| 84099930 | Fuel injection equipment | 28% |
| 84099941 | Other Diesel Engine Parts (Motor Vehicles) | 28% |
| 84099942 | Diesel engine parts: Outboard engine2 | 28% |
| 84099949 | Diesel engine parts | 28% |
| 84099990 | Machinery, Appliances & Electrical Equipment Parts | 28% |
| 84121000 | Reaction engines other than turbo-jets | 18% |
| 84122100 | Hydraulic power engines | 18% |
| 84122910 | Hydraulic Power Engines & Motors: Hydrojet Type | 18% |
| 84122990 | Hydraulic power engines and motors: Other: Other | 18% |
| 84123100 | Pneumatic engines: Linear acting | 18% |
| 84123900 | Pneumatic power engines: Other | 18% |
| 84128011 | Other : Steam or other vapour power : Stationary | 18% |
| 84128019 | Other : Steam or other vapour power : Other | 18% |
| 84128020 | Spring operated motors | 18% |
| 84128030 | Other | Wind Turbine Or Engine | 18% |
| 84128090 | Other engines and motors | Other | 18% |
| 84129010 | Parts : Of steam engines incorporating boilers | 18% |
| 84129020 | Parts of Other Non-Boiler Vapour Power Units | 18% |
| 84129030 | Parts : Of hydraulic engines and motors | 18% |
| 84129090 | Parts of Air or Vacuum Pumps | 18% |
| 84131110 | Hand Fuel/Lubricant Dispensing Pumps | 28% |
| 84131191 | Fuel Dispensing Pumps (Filling Stations) | 28% |
| 84131199 | Producer/Water Gas Generators | 28% |
| 84131910 | Other Hand Pumps (Measuring Device Fitted) | 5% |
| 84131990 | Pumps with Measurement Devices: Other Pumps & Accessories | 5% |
| 84132000 | Hand pumps, excl. sub-headings 8413 11/19 | 5% |
| 84133010 | Diesel Injection Pumps | 28% |
| 84133020 | Fuel, lubricating or cooling pumps | 28% |
| 84133030 | Water pump for internal combustion engines | 28% |
| 84133090 | Fuel, lubricating or cooling medium pumps | 28% |
| 84134000 | Concrete pumps | 18% |
| 84135010 | Other Reciprocating Positive Displacement Pumps | 5% |
| 84135021 | Deep Tube Well Turbine Pumps | 5% |
| 84135029 | Other Water Pumps (Positive Displacement) | 5% |
| 84135090 | Other reciprocating positive displacement pumps | 5% |
| 84136010 | Gear type pumps | 18% |
| 84136020 | Gear type pumps | 18% |
| 84136090 | Other rotary positive displacement pumps: Other | 18% |
| 84137010 | Centrifugal pumps for water | 18% |
| 84137091 | Other Centrifugal Single & Multistage Chemical Process Pumps | 18% |
| 84137092 | Horizontal split casing pumps | 18% |
| 84137093 | Horizontal self-priming pumps | 18% |
| 84137094 | Vertical turbine driven pumps | 18% |
| 84137095 | Boiler feed pumps | 18% |
| 84137096 | Other centrifugal pumps: Other : Slurry pumps | 18% |
| 84137097 | Other centrifugal pumps: Other : Dredger pumps | 18% |
| 84137099 | Other centrifugal pumps: Other : Other | 18% |
| 84138110 | Other pumps-liquid elevators: Pumps : Gas pumps | 18% |
| 84138120 | Hydraulic ram pumps | 18% |
| 84138130 | Axial/Mixed Flow Vertical Water Pumps | 18% |
| 84138190 | Other pumps-liquid elevators: Pumps : Other | 18% |
| 84138200 | Other pumps-liquid elevators: Liquid elevators | 5% |
| 84139110 | Parts| Reciprocating Pumps | 18% |
| 84139120 | Parts | Of Pumps | 18% |
| 84139130 | Parts: Of pumps: Of deep well turbine pumps and of other rotary pumps | 18% |
| 84139140 | Hand pump parts for water | 18% |
| 84139190 | Parts Of Pumps | 18% |
| 84139200 | Parts : Of liquid elevators | 5% |
| 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% |
| 84148011 | Air-conditioning gas compressors | 18% |
| 84148011 | Air-conditioning gas compressors | 18% |
| 84148019 | Other | Gas Compressors| Other | 18% |
| 84148020 | Other : Free-piston generators for gas turbine | 18% |
| 84148030 | Other | Turbo Charger | 18% |
| 84148090 | Air or vacuum pumps, compressors, and fans | Other | 18% |
| 84149011 | Gas Compressor Parts | 18% |
| 84149012 | Bicycle pump parts | 18% |
| 84149019 | Parts: Air/vacuum pumps and compressors | 18% |
| 84149020 | Parts | Of Free Piston Generators | 18% |
| 84149030 | Parts | Of Electric Fans | 18% |
| 84149040 | Parts : Of Industrial fans, blowers | 18% |
| 84149090 | Air Pumps, Compressors & Ventilating Fans | 18% |
| 84151010 | Split System Air Conditioners | 28% |
| 84151090 | Window/wall AC: Split system: Other | 28% |
| 84152010 | Vehicle air conditioners, for buses | 28% |
| 84152090 | Used in motor vehicles: Other | 28% |
| 84158110 | Split AC (2+ Tonnes) | 28% |
| 84158190 | Reversible Heat Pumps | 28% |
| 84158210 | Split AC (≥2 Tonnes, Refrigerating Unit) | 28% |
| 84158290 | Refrigerating unit, other | 28% |
| 84158310 | Split AC (≥2 Tonnes, Non-Refrigerating Unit) | 28% |
| 84158390 | Non-refrigerating unit: Other | 28% |
| 84159000 | Air Conditioning Machines & Parts | 28% |
| 84181010 | Commercial Refrigerator-Freezers | 18% |
| 84181090 | Refrigerator-freezers: Other | 18% |
| 84182100 | Refrigerators, household type: Compression-type | 18% |
| 84182200 | Agricultural Product Dryers | 18% |
| 84182900 | Refrigerators, household type: Other | 18% |
| 84183010 | Commercial Electrical Chest Freezers (≤800 l) | 18% |
| 84183090 | Chest freezers | 18% |
| 84184010 | Freezers – Upright, ≤900L, electrical | 18% |
| 84184090 | Upright freezers ≤900l | 18% |
| 84185000 | Storage/Display Refrigeration Furniture | 18% |
| 84186100 | Heat Pumps (Non-8415) | 18% |
| 84186910 | Ice Making Machinery | 18% |
| 84186920 | Other refrigerating or freezing equipment; heat pumps | 18% |
| 84186930 | Non-Automatic Vending Machines | 18% |
| 84186940 | Refrigeration Equip. (Leather Industry)0 | 18% |
| 84186950 | Refrigerated Farm Tanks | 18% |
| 84186990 | Refrigeration equipment; heat pumps | 18% |
| 84189100 | Refrigerating or Freezing Equipment Furniture Parts | 18% |
| 84189900 | Parts of Pumps and Pumping Machinery | 18% |
| 84211100 | Centrifuges: Cream separators | 18% |
| 84211200 | Clothes-dryers centrifuges | 18% |
| 84211910 | Bowl centrifuges | 18% |
| 84211920 | Centrifuges: Basket centrifuges | 18% |
| 84211930 | Continuous Automatic Centrifuges | 18% |
| 84211940 | Self-Cleaning Centrifuges & Centrifugal Dryers | 18% |
| 84211950 | Decanter Centrifuges (Horizontal Bowl) | 18% |
| 84211960 | Screw Conveyor Centrifuges Including Centrifugal Dryers | 18% |
| 84211991 | Centrifuges (Chemical industries) | 18% |
| 84211999 | Centrifuges | 18% |
| 84212110 | Water Purifying Ion Exchangers | 18% |
| 84212120 | Household Water Filters | 18% |
| 84212190 | Water Filtering and Purifying Machinery | 18% |
| 84212200 | Beverage Filters | 18% |
| 84212300 | Oil/Petrol Filters | 18% |
| 84212900 | Liquid filtering machines | 18% |
| 84213100 | Intake Air Filters | 18% |
| 84213200 | Catalytic & Particulate Filters | 18% |
| 84213910 | Air Separators for Metals & Minerals | 18% |
| 84213920 | Air Purifiers/Cleaners | 18% |
| 84213990 | Filtering or purifying machinery for gases | 18% |
| 84219100 | Centrifuge parts | 18% |
| 84219900 | Nuclear Reactors, Boilers & Mechanical Equipment | 18% |
| 84221100 | Household dishwashers | 28% |
| 84221900 | Other dishwashers | 28% |
| 84222000 | Cleaning/drying machinery | 18% |
| 84223000 | Bottle/Can/Box/Bag Filling/Sealing Machinery | 18% |
| 84224000 | Packing and Wrapping Machinery, Including Heat-Shrink Machines | 18% |
| 84229010 | Parts: Of machinery for cleaning or drying bottles or other containers | 18% |
| 84229020 | Parts: Of dish washing machines of household type | 18% |
| 84229090 | Parts| Of Other Machinery | 18% |
| 84241000 | Fire extinguishers: Charged or not | 18% |
| 84242000 | Spray guns and similar appliances | 12% |
| 84243000 | Sand blasting machines | 18% |
| 84244100 | Portable agricultural sprayers | 12% |
| 84244900 | Agricultural or horticultural sprayers: Other | 12% |
| 84248100 | Underground Winches | 18% |
| 84248200 | Other appliances : Agricultural or horticultural | 12% |
| 84248910 | Painting Equipment | 18% |
| 84248920 | Other appliances : Other : Industrial bellows | 18% |
| 84248990 | Other Appliances | Other | 18% |
| 84249000 | Spraying & Projecting Machines | 18% |
| 84281011 | Lifts: Buildings | 18% |
| 84281019 | Lifts And Skip Hoists| Lifts | Other | 18% |
| 84281020 | Lifts And Skip Hoists| Skip Hoists | 18% |
| 84282011 | Conveyors: Belt conveyors | 18% |
| 84282019 | Pneumatic elevators and conveyors | 18% |
| 84282020 | Pneumatic elevators | 18% |
| 84283100 | Underground Elevators/Conveyors | 18% |
| 84283200 | Other Bucket Type Elevators/Conveyors | 18% |
| 84283300 | Other Belt Type Elevators/Conveyors | 18% |
| 84283900 | Continuous-Action Elevators & Conveyors for Goods: Other | 18% |
| 84284000 | Escalators and moving walkways | 18% |
| 84285010 | Wagon Tipplers | 18% |
| 84285020 | Other Railway Wagon Handling Equipment | 18% |
| 84285090 | Seeders/Planters/Transplanters | 18% |
| 84286000 | Teleferics, Chair-Lifts & Traction Mechanisms for Funiculars | 18% |
| 84287000 | Industrial Robots | 18% |
| 84289010 | Other Machinery | For Coal Handling | 18% |
| 84289020 | Other Machinery | For Ash Handling | 18% |
| 84289090 | Other Machinery | Other | 18% |
| 84311010 | Agricultural Harvesters | 18% |
| 84311090 | Of Machinery Of Heading 8425 | Other | 18% |
| 84312010 | Fork lift truck parts | 18% |
| 84312090 | Of Machinery Of Heading 8427 | Other | 18% |
| 84313100 | Lifts, skip hoists, escalators | 18% |
| 84313910 | Other Elevator/Conveyor/Moving Equipment Parts (Heading 8428) | 18% |
| 84313990 | Of machinery of heading 8428: Other : Other | 18% |
| 84314100 | Buckets, Shovels, Grabs & Grips: Machinery Parts of Heading 8426-8430 | 18% |
| 84314200 | Bulldozers & Angledozer Blades | 18% |
| 84314310 | Parts of Self-Propelled Boring/Sinking Machinery | 18% |
| 84314390 | Other Boring/Sinking Machinery Parts | 18% |
| 84314910 | Other Road Roller Parts (Mechanically Propelled, Heading 8426/29/30) | 18% |
| 84314920 | Other Ship Derrick/Crane Parts (Heading 8426/29/30) | 18% |
| 84314930 | Earth/Mineral/Ore Excavating Machinery Parts | 18% |
| 84314940 | Parts for Harvesting Machines | 18% |
| 84314990 | Parts of machinery | 18% |
| 84381010 | Bakery Machinery | 18% |
| 84381020 | Machinery for Macaroni, Spaghetti, or Similar Products | 18% |
| 84382000 | Confectionery machinery | 18% |
| 84383010 | Machinery for sugar manufacture | 18% |
| 84383090 | Machinery For Sugar Manufacture | Other | 18% |
| 84384000 | Brewery Machinery | 18% |
| 84385000 | Machinery For Making Paper Or Paperboard | 18% |
| 84386000 | Machinery for fruit and vegetable preparation | 18% |
| 84388010 | Auxiliary equipment for extrusion cooking | 18% |
| 84388020 | Soya Milk/Product Production Machinery (Non-Oil) | 18% |
| 84388030 | Other machinery : Diffusing machines (diffusers) | 18% |
| 84388040 | Machinery: Tea leaf rolling/cutting | 18% |
| 84388090 | Other Machinery | Other | 18% |
| 84389010 | Parts| Of Sugar Manufacturing Machinery | 18% |
| 84389090 | Parts | Of Other Machinery | 18% |
| 84431100 | Reel-Fed Offset Printing Machinery | 18% |
| 84431200 | Offset Printing Machines | 18% |
| 84431300 | Other Offset Press | 18% |
| 84431400 | Letterpress Printing (Non-Reel, Non-Flexo) | 18% |
| 84431500 | Other Printed Cards | 18% |
| 84431600 | Flexo Printing Machine | 18% |
| 84431700 | Gravure Printing Machinery | 18% |
| 84431900 | Reel Fed Letterpress Printing Machinery | 18% |
| 84431910 | Flat Bed Press | 18% |
| 84431920 | Platen Printing Presses | 18% |
| 84431930 | Proof Presses | 18% |
| 84431941 | Cotton Textile Repetitive Printing Machines | 18% |
| 84431949 | Automatic Document Feeders (Copiers) | 18% |
| 84431990 | Other Repetitive Printing Machines | 18% |
| 84432100 | Other Letterpress Printing Machinery | 18% |
| 84432900 | Flexographic Printing Machinery | 18% |
| 84433000 | Gravure Printing Machinery | 18% |
| 84433100 | Multifunction printing, copying, facsimile machine | 18% |
| 84433210 | Line Printers (ADP Connectable) | 18% |
| 84433220 | Other Parts/Accessories (8443 31/32) | 18% |
| 84433230 | Laser Jet Printer | 18% |
| 84433240 | Ink Jet Printer | 18% |
| 84433250 | Facsimile Machine | 18% |
| 84433260 | Dot Matrix Printer | 18% |
| 84433290 | Daisy Wheel Printer | 18% |
| 84433910 | Ink-Jet Printing Machines (ADP Connectable) | 18% |
| 84433920 | Electrostatic photocopying machines (direct process) | 18% |
| 84433930 | Electrostatic photocopying apparatus | 18% |
| 84433940 | Photocopying Machines | 18% |
| 84433950 | Contact-Type Photocopying Apparatus (ADP Connectable) | 18% |
| 84433960 | Other Network-Connectable Printing Machinery | 18% |
| 84433970 | Non-data processing facsimile machine | 18% |
| 84433990 | Other Network-Connectable Printers | 18% |
| 84434000 | Ink-Jet Printing Machines | 18% |
| 84435100 | Flat Bed Printing Presses | 18% |
| 84435910 | Platen Printing Presses | 18% |
| 84435920 | Proof Presses | 18% |
| 84435930 | Cotton Textile Printing Machinery | 18% |
| 84435941 | Other Repetitive Printing Machinery | 18% |
| 84435949 | Other Printing Machinery | 18% |
| 84435990 | Automatic Feeders/Sheet Delivering Machines | 18% |
| 84436010 | Serial Numbering Machines | 18% |
| 84436020 | Folders/Guzmnos Perforators/Staplers | 18% |
| 84436030 | Other Ancillary Printing Machines | 18% |
| 84436090 | Parts of Printing Presses | 18% |
| 84439010 | Other Printing Machinery Parts | 18% |
| 84439090 | Parts/Accessories for 844331, 844332 | 18% |
| 84439100 | Printing Machinery Parts | 18% |
| 84439910 | Reel-Fed Letterpress Printing (Non-Flexo) | 18% |
| 84439920 | Copying Machine Paper Feeders | 18% |
| 84439930 | Copier Sorter | 18% |
| 84439940 | Copier Parts (Other) | 18% |
| 84439950 | Parts/Accessories for 844339 | 18% |
| 84439951 | Ink Cartridges with Print Head | 18% |
| 84439952 | Other Repetitive Printing Machinery | 18% |
| 84439953 | Ink Cartridges (No Print Head) | 18% |
| 84439959 | Parts and Accessories for Printing Machinery | 18% |
| 84439960 | Thermo-copying Apparatus | 18% |
| 84439970 | Cotton Weaving Machine Shuttles | 18% |
| 84439990 | Other Printing Machinery | 18% |
| 84501100 | Fully-Automatic Washing Machines (≤10kg) | 18% |
| 84501200 | Machinery for Making Up Paper Pulp & Boards | 18% |
| 84501900 | Dry linen machines ≤10kg | 18% |
| 84502000 | Machines with dry linen capacity >10 kg | 18% |
| 84509010 | Parts| Parts Of Household Type Machines | 18% |
| 84509090 | Parts for Machines Making Paper or Paperboard | 18% |
| 84561000 | Dry-Etching Semiconductor Machine-Tools | 18% |
| 84561100 | Laser or Photon Beam Operated Machines | 18% |
| 84561200 | Machinery for Making Electronic Integrated Circuits | 18% |
| 84562000 | Operated By Ultrasonic Processes | 18% |
| 84563000 | Operated By Electro-Discharge Processes | 18% |
| 84564000 | Operated By Plasma Arc Processes | 18% |
| 84565000 | Water-Jet Cutting Machines | 18% |
| 84569010 | Dry-etching patterns on semi-conductor materials | 18% |
| 84569020 | Other : Electro-chemical machines | 18% |
| 84569090 | Other : Other | 18% |
| 84569100 | Electrochemical Machine-Tools | 18% |
| 84569910 | Other Machine-Tools (Material Removal) | 18% |
| 84569990 | Horizontal Jig Boring Machines | 18% |
| 84661010 | Tool holders and dieheads | 18% |
| 84661020 | Self-opening dieheads: Tool holders | 18% |
| 84662000 | Work Holders | 18% |
| 84663010 | Chucks | 18% |
| 84663020 | Jigs & fixtures | 18% |
| 84663090 | Other attachments | 18% |
| 84669100 | Other | For Machines Of Heading 8464 | 18% |
| 84669200 | Other | For Machines Of Heading 8465 | 18% |
| 84669310 | Parts for Lathes or Other Metalworking Machine Tools | 18% |
| 84669390 | Machines of headings 8456 to 8461 | 18% |
| 84669400 | Other : For machines of heading 8462 or 8463 | 18% |
| 84711000 | Line Printers | 18% |
| 84713010 | Portable Automatic Data Processing Machines (Personal Computers) | 18% |
| 84713090 | Other Portable Automatic Data Processing Machines | 18% |
| 84714110 | Micro Computers | 18% |
| 84714120 | Large/Main Frame Computers | 18% |
| 84714190 | X.25 Pads | 18% |
| 84714900 | Other Automatic Data Processing Machines: System Form | 18% |
| 84715000 | Processing Units Excluding Sub-headings 8471 41 and 8471 49 | 18% |
| 84716010 | Combined I/O Unit | 18% |
| 84716021 | Dot Matrix Printers | 18% |
| 84716022 | Letter Quality Daisy Wheel Printers | 18% |
| 84716023 | Laser Jet Printers | 18% |
| 84716024 | Graphic Printer | 18% |
| 84716025 | Automatic Data Processing Machines with Storage | 18% |
| 84716026 | Ink Jet Printers | 18% |
| 84716027 | Monitors (for ADP machines) | 18% |
| 84716029 | Other Data Processing Machines | 18% |
| 84716030 | Addressing Machines/Plate Embossing Machines | 18% |
| 84716040 | Keyboard | 18% |
| 84716050 | Scanners | 18% |
| 84716060 | Mouse | 18% |
| 84716090 | Other Input/Output Units | 18% |
| 84717010 | Storage Units | Floppy Disc Drives | 18% |
| 84717020 | Storage units : Hard disc drives | 18% |
| 84717030 | Storage units: Removable disc drives | 18% |
| 84717040 | Storage Units | Magnetic Tape Drives | 18% |
| 84717050 | Storage units : Cartridge tape drive | 18% |
| 84717060 | Storage Units | Cd-Rom Drive | 18% |
| 84717070 | Specialised Vehicles| Transport Vehicles | 18% |
| 84717090 | Storage Units | Other | 18% |
| 84718000 | Other units of automatic data processing machines | 18% |
| 84719000 | Parts for Automatic Data Processing Machines | 18% |
| 84731000 | Ink Cartridges with Print Head Assembly | 18% |
| 84732100 | Electronic Calculating Machine Parts | 18% |
| 84732900 | Parts for machines: Other | 18% |
| 84733010 | Parts and accessories of the machines of heading 8471: Microprocessors | 18% |
| 84733020 | Motherboards: Parts & Accessories | 18% |
| 84733030 | Mounted Printed Circuit Boards for Heading 8471 | 18% |
| 84733040 | Head stack | 18% |
| 84733050 | Ink Spray Nozzle | 18% |
| 84733060 | Industrial Vacuum Cleaners | 18% |
| 84733091 | Network Access Controllers (8471 Parts) | 18% |
| 84733092 | GIST Cards for Multilingual Computers | 18% |
| 84733099 | Parts for machines of heading 8471 | 18% |
| 84734010 | Parts for Weaving Machines | 18% |
| 84734090 | Parts for machines: Other | 18% |
| 84735000 | Machines for Making Textile Yarn or Thread | 18% |
| 84811000 | Pressure-Reducing Valves | 18% |
| 84812000 | Oleohydraulic or pneumatic valves | 18% |
| 84813000 | Check (Non-return) valves | 18% |
| 84814000 | Safety Or Relief Valves | 18% |
| 84818010 | Other appliances : Taps, cocks and similar appliances of iron or steel | 18% |
| 84818020 | Non-Ferrous Metal Taps, Cocks & Similar Appliances | 18% |
| 84818030 | Industrial Valves | 18% |
| 84818041 | Bicycle inner tube valves | 18% |
| 84818049 | Other appliances : Inner tube valves : Other | 18% |
| 84818050 | Refrigeration/AC Expansion/Solenoid Valves | 18% |
| 84818090 | Other Appliances | 18% |
| 84819010 | Parts | Bicycles Valves | 18% |
| 84819090 | Valves & Taps for Pipes, Boilers & Tanks | 18% |
| 84831010 | Transmission Shafts | 18% |
| 84831091 | Crankshaft (8407 Engine) | 18% |
| 84831092 | Crankshaft (8408 Engine) | 18% |
| 84831099 | Other Transmission Shafts & Cranks | 18% |
| 84832000 | Bearing housings with ball or roller bearings | 18% |
| 84833000 | Bearing Housings (Without Bearings) & Plain Shaft Bearings | 18% |
| 84834000 | Gears, gearboxes, and speed changers | 18% |
| 84835010 | Flywheels & Pulleys: Power Transmission Pulleys | 18% |
| 84835090 | Flywheels and pulleys | 18% |
| 84836010 | Flexible Shaft Couplings | 18% |
| 84836020 | Fluid Shaft Couplings | 18% |
| 84836090 | Clutches and shaft couplings | 18% |
| 84839000 | Toothed Wheels, Chain Sprockets & Transmission Elements | 18% |
| 84851000 | By metal deposit | 18% |
| 84852000 | By plastics or rubber deposit | 18% |
| 84853000 | By plaster, cement, ceramics or glass deposit | 18% |
| 84858000 | Additive mfg. machines other | 18% |
| 84859000 | Parts | 18% |
| 84871000 | Ships' or boats' propellers and blades therefore | 18% |
| 84879000 | Parts of Transmission Shafts | 18% |
| 85011011 | DC Micro motor | 18% |
| 85011012 | Stepper motors | 18% |
| 85011013 | DC Wiper motor | 18% |
| 85011019 | DC motors: Other (<= 37.5W) | 18% |
| 85011020 | AC motor, not exceeding 37.5W | 18% |
| 85012000 | DC motors and generators | 18% |
| 85013111 | DC Micro Motors (≤750W) | 18% |
| 85013112 | Stepper Motors (≤750W) | 18% |
| 85013113 | DC Wiper Motors (≤750W) | 18% |
| 85013119 | Other DC Motors (≤750W) | 18% |
| 85013120 | DC Generators (≤750W) | 18% |
| 85013210 | DC Motor (>750W-75kW) | 18% |
| 85013220 | Electric Transformers | 18% |
| 85013310 | DC Motors (>75-375kW) | 18% |
| 85013320 | Other Transformers | 18% |
| 85013410 | DC Motor (>375-1000kW) | 18% |
| 85013420 | DC Motor (>1000-2000kW) | 18% |
| 85013430 | DC Motor (>2000-5000kW) | 18% |
| 85013440 | DC Motors (>5000 kW, ≤10000 kW) | 18% |
| 85013450 | DC Motors (>10,000kW) | 18% |
| 85014010 | AC motors: Fractional horse power | 18% |
| 85014090 | Other AC motors, single-phase: Other | 18% |
| 85015110 | Electric Motors (≤37.5 W) | 18% |
| 85015120 | Other AC Motors Multi-Phase: Output Not Exceeding 750 W | 18% |
| 85015190 | Other AC motors, multi-phase: Of an output not exceeding 750 W : Other | 18% |
| 85015210 | 3-Phase Squirrel Cage Motor (0.75-75kW) | 18% |
| 85015220 | Slipring Motors (>750W-75kW) | 18% |
| 85015290 | Other AC Motors (>750W-75kW) | 18% |
| 85015310 | Other Electric Motors (≤37.5 W) | 18% |
| 85015320 | Multi-Phase AC Slipring Motors Over 75 kW Output | 18% |
| 85015330 | Multi-Phase AC Motors: Output Exceeding 75 kW: Traction Motors | 18% |
| 85015390 | AC generators (alternators) | 18% |
| 85016100 | AC generators: Not exceeding 75 kVA | 18% |
| 85016200 | Generators: Output 75-375 kVA | 18% |
| 85016300 | Generators with output 375-750 kVA | 18% |
| 85016410 | Generator (750–2,000 kVA) | 18% |
| 85016420 | Generators: Output 2,000-5,000 kVA | 18% |
| 85016430 | Generators: Output 5,000-15,000 kVA | 18% |
| 85016440 | Generator (15,000–37,500 kVA) | 18% |
| 85016450 | Generator (37,500–75,000 kVA) | 18% |
| 85016460 | Generators: Output 75,000-1,37,500 kVA | 18% |
| 85016470 | Generators: Output 1,37,500-3,12,500 kVA | 18% |
| 85016480 | Generators: Output 3,12,500 kVA | 18% |
| 85017100 | DC generators: <50W | 18% |
| 85017200 | Photovoltaic DC generators, >50W | 18% |
| 85018000 | Photovoltaic Ac Generators | 18% |
| 85021100 | Gen Set (Diesel, <=75kVA) | 18% |
| 85021200 | Diesel generator (75–375 kVA) | 18% |
| 85021310 | Diesel generator (375–1,000 kVA) | 18% |
| 85021320 | Diesel generator (1,000–1,500 kVA) | 18% |
| 85021330 | Diesel generator (1,500–2,000 kVA) | 18% |
| 85021340 | Diesel generator (2,000–5,000 kVA) | 18% |
| 85021350 | Diesel generator (5,000–10,000 kVA) | 18% |
| 85021360 | Diesel generator (10,000+ kVA) | 18% |
| 85022010 | Portable generator (≤3.5 kVA) | 18% |
| 85022090 | Other spark-ignition generators | 18% |
| 85023100 | Other Generating Sets | Wind-Powered | 18% |
| 85023910 | Steam engine powered generating sets | 18% |
| 85023920 | Water turbine powered sets | 18% |
| 85023990 | Other Generating Sets | Other | 18% |
| 85024000 | Electric rotary converters | 18% |
| 85030010 | AC/DC Generator Parts | 18% |
| 85030021 | DC Motor Parts | 18% |
| 85030029 | Other Electric Motor Parts | 18% |
| 85030090 | Machine Parts for Use with Heading 8501 or 8502 | 18% |
| 85041010 | Ballasts for lamps | 18% |
| 85041020 | Ballasts for compact fluorescent lamps | 18% |
| 85041090 | Other Ballasts for Discharge Lamps or Tubes | 18% |
| 85042100 | Liquid Dielectric Transformers (≤650 kVA) | 5% |
| 85042200 | Transformer (650-10000kVA) | 5% |
| 85042310 | Transformers (>10,000 kVA, <=50,000 kVA) | 5% |
| 85042320 | Transformers (>50,000 kVA, <=100,000 kVA) | 5% |
| 85042330 | Transformers (>100,000 kVA, <=250,000 kVA) | 5% |
| 85042340 | Transformer (>250000kVA) | 5% |
| 85043100 | Transformers ≤1 kVA Power Handling Capacity | 5% |
| 85043200 | Other Transformers (1-16 kVA) | 5% |
| 85043300 | Other Transformers (>16-500 kVA) | 5% |
| 85043400 | Other transformers: Having a power handling capacity exceeding 500 kVA | 5% |
| 85044010 | Static Converters| Electric Inverter | 5% |
| 85044021 | Rectifier | 5% |
| 85044029 | Static converters: Rectifier : Other | 5% |
| 85044030 | Static Converters| Battery Chargers | 5% |
| 85044040 | Static Converters: Voltage Regulators & Stabilizers (Non-Automatic) | 5% |
| 85044090 | Static Converters | 5% |
| 85045010 | Other Inductors| Choke Coils (Chokes) | 5% |
| 85045090 | Other Inductors| Other | 5% |
| 85049010 | Parts | Of Transformers | 18% |
| 85049090 | Electrical Equipment & Transformers, Converters, Inductors | 18% |
| 85051110 | Ferrite Cores | 18% |
| 85051190 | AC Generators | 18% |
| 85051900 | Other Permanent Magnets | 18% |
| 85052000 | Electro-magnetic couplings, clutches, and brakes | 18% |
| 85053000 | Vacuum Cleaners (Domestic, Electric Motor) | 18% |
| 85059000 | Other, Including Parts | 18% |
| 85061000 | Manganese Dioxide | 18% |
| 85063000 | Mercuric Oxide | 18% |
| 85064000 | Silver Oxide | 18% |
| 85065000 | Lithium | 18% |
| 85066000 | Air-zinc | 18% |
| 85068010 | Button cells | 18% |
| 85068090 | Other primary cells and primary batteries: Other | 18% |
| 85069000 | Electrical Apparatus for Switching or Protecting Circuits | 18% |
| 85071000 | Lead-acid batteries: Piston engines | 28% |
| 85072000 | Other Lead-Acid Accumulators | 28% |
| 84662000 | Work Holders | 18% |
| 85021320 | Diesel generator (1,000–1,500 kVA) | 18% |
| 85021330 | Diesel generator (1,500–2,000 kVA) | 18% |
| 85021340 | Diesel generator (2,000–5,000 kVA) | 18% |
| 85021350 | Diesel generator (5,000–10,000 kVA) | 18% |
| 85021360 | Diesel generator (10,000+ kVA) | 18% |
| 85022010 | Portable generator (≤3.5 kVA) | 18% |
| 85022090 | Other spark-ignition generators | 18% |
| 85023100 | Other Generating Sets | Wind-Powered | 18% |
| 85023910 | Steam engine powered generating sets | 18% |
| 85023920 | Water turbine powered sets | 18% |
| 85023990 | Other Generating Sets | Other | 18% |
| 85024000 | Electric rotary converters | 18% |
| 85030010 | AC/DC Generator Parts | 18% |
| 85030021 | DC Motor Parts | 18% |
| 85030029 | Other Electric Motor Parts | 18% |
| 85030090 | Machine Parts for Use with Heading 8501 or 8502 | 18% |
| 85041010 | Ballasts for lamps | 18% |
| 85041020 | Ballasts for compact fluorescent lamps | 18% |
| 85041090 | Other Ballasts for Discharge Lamps or Tubes | 18% |
| 85042100 | Liquid Dielectric Transformers (≤650 kVA) | 5% |
| 85042200 | Transformer (650-10000kVA) | 5% |
| 85042310 | Transformers (>10,000 kVA, <=50,000 kVA) | 5% |
| 85042320 | Transformers (>50,000 kVA, <=100,000 kVA) | 5% |
| 85042330 | Transformers (>100,000 kVA, <=250,000 kVA) | 5% |
| 85042340 | Transformer (>250000kVA) | 5% |
| 85043100 | Transformers ≤1 kVA Power Handling Capacity | 5% |
| 85043200 | Other Transformers (1-16 kVA) | 5% |
| 85043300 | Other Transformers (>16-500 kVA) | 5% |
| 85043400 | Other transformers: Having a power handling capacity exceeding 500 kVA | 5% |
| 85044010 | Static Converters| Electric Inverter | 5% |
| 85044021 | Rectifier | 5% |
| 85044029 | Static converters: Rectifier : Other | 5% |
| 85044030 | Static Converters| Battery Chargers | 5% |
| 85044040 | Static Converters: Voltage Regulators & Stabilizers (Non-Automatic) | 5% |
| 85044090 | Static Converters | 5% |
| 85045010 | Other Inductors| Choke Coils (Chokes) | 5% |
| 85045090 | Other Inductors| Other | 5% |
| 85049010 | Parts | Of Transformers | 18% |
| 85049090 | Electrical Equipment & Transformers, Converters, Inductors | 18% |
| 85051110 | Ferrite Cores | 18% |
| 85051190 | AC Generators | 18% |
| 85051900 | Other Permanent Magnets | 18% |
| 85052000 | Electro-magnetic couplings, clutches, and brakes | 18% |
| 85053000 | Vacuum Cleaners (Domestic, Electric Motor) | 18% |
| 85059000 | Other, Including Parts | 18% |
| 85061000 | Manganese Dioxide | 18% |
| 85063000 | Mercuric Oxide | 18% |
| 85064000 | Silver Oxide | 18% |
| 85065000 | Lithium | 18% |
| 85066000 | Air-zinc | 18% |
| 85068010 | Button cells | 18% |
| 85068090 | Other primary cells and primary batteries: Other | 18% |
| 85069000 | Electrical Apparatus for Switching or Protecting Circuits | 18% |
| 85071000 | Lead-acid batteries: Piston engines | 28% |
| 85072000 | Other Lead-Acid Accumulators | 28% |
| 85073000 | Nickel-Cadmium | 28% |
| 85074000 | Nickel-Iron | 28% |
| 85075000 | Nickel-Metal Hydride | 28% |
| 85076000 | Lithium-Ion | 18% |
| 85078000 | Other Accumulators | 28% |
| 85079010 | Accumulator cases | 28% |
| 85079090 | Parts of Electrical Machines and Apparatus | 28% |
| 85161000 | Electric water & immersion heaters | 18% |
| 85162100 | Storage Heating Radiators | 18% |
| 85162900 | Electric space and soil heating apparatus (Other) | 18% |
| 85163100 | Hair dryers | 18% |
| 85163200 | Electric hair-dressing apparatus | 18% |
| 85163300 | Electric hand-drying apparatus | 18% |
| 85164000 | Electric smoothing irons | 18% |
| 85165000 | Microwave Ovens | 18% |
| 85166000 | Ovens, Cookers, Cooking Plates & Roasters | 18% |
| 85167100 | Electro-thermic appliances: Coffee or tea makers | 18% |
| 85167200 | Electric toasters | 18% |
| 85167910 | Other : Electro-thermic fluid heaters | 18% |
| 85167920 | Electronic Insect Repeller | 18% |
| 85167990 | Other electro-thermic appliances for domestic use | Other | 18% |
| 85168000 | Electric heating resistors | 18% |
| 85169000 | Other Electrical Apparatus & Equipment | 18% |
| 85211011 | Professional Video Tape Recorders (¾" Cassette) | 18% |
| 85211012 | Betacam/Digital Betacam VCR | 18% |
| 85211019 | Magnetic tape-type : Cassette tape-type : Other | 18% |
| 85211021 | Professional Video Tape Recorders (¾" or 1" Tape) | 18% |
| 85211022 | Video Recording Devices (Portable) | 18% |
| 85211029 | Magnetic Tape-Type | Spool Type | 18% |
| 85211091 | Professional Video Tape Recorders (¾" Spool) | 18% |
| 85211092 | Video Recording Devices (Non-Portable) | 18% |
| 85211099 | Magnetic tape-type : Other : Other | 18% |
| 85219010 | Video duplicating system: Master/slave | 18% |
| 85219020 | Other | Dvd Player | 18% |
| 85219090 | Video recording or reproducing apparatus | Other | 18% |
| 85281211 | Color Television Set (Screen > 36 CM to 54 CM) | 18% |
| 85281212 | Color Television Set (Screen > 54 CM to 68 CM) | 18% |
| 85281213 | Color Television Set (Screen > 68 CM to 74 CM) | 18% |
| 85281214 | Color Television Set (Screen > 74 CM to 87 CM) | 18% |
| 85281215 | Color Television Set (Screen > 87 CM to 105 CM) | 18% |
| 85281216 | Color Television Set (Screen > 105 CM) | 18% |
| 85281217 | LCD Television Set (Color, Screen < 63 CM) | 18% |
| 85281218 | Other Color Television Sets | 18% |
| 85281219 | Satellite Receivers (Color TV) | 18% |
| 85281291 | Other Color Television Reception Apparatus | 18% |
| 85281299 | Black & White/Monochrome LCD TV (Screen < 25 CM) | 18% |
| 85281310 | Other Black & White/Monochrome TV Reception Apparatus | 18% |
| 85281390 | Professional Color Video Monitors (Studio Use) | 18% |
| 85282110 | Other Color Video Monitors | 18% |
| 85282190 | Black & White/Monochrome Video Monitors | 18% |
| 85282200 | Color Video Projectors (Flat Panel Screen) | 18% |
| 85283010 | Color Video Projectors | 28% |
| 85283020 | Black & White/Monochrome Video Projectors | 28% |
| 85283030 | CRT Monitors for ADP Systems | 28% |
| 85284100 | Other Monitors for ADP Systems | 28% |
| 85284200 | CRT Monitors (for ADP, >32 inches) | 18% |
| 85284900 | Cathode-ray monitors (Other) | 18% |
| 85285100 | Projectors (Not TV Reception) | 28% |
| 85285200 | Monitors for Automatic Data Processing Machines | 18% |
| 85285900 | Other monitors: Other: Other | 28% |
| 85286100 | Open cell for television set | 28% |
| 85286200 | ADP Projector | 18% |
| 85286900 | Projectors | 18% |
| 85286900 | Projectors | 18% |
| 85287100 | Non-Self-Propelled Railway/Tramway Coaches | 18% |
| 85287211 | TV Sets (Color, <=36 cm) | 18% |
| 85287212 | Colour TV (Screen > 105cm) | 18% |
| 85287213 | Colour TV (36cm < Screen <= 54cm) | 18% |
| 85287214 | Colour TV (54cm < Screen <= 68cm) | 18% |
| 85287215 | Television Set, Screen Size 74-87 Cm | 18% |
| 85287216 | TV Sets (Color, >87-105 cm) | 18% |
| 85287217 | Other Colour TVs | 18% |
| 85287218 | LCD TV Sets (Color, <63 cm) | 18% |
| 85287219 | Color Television Reception Apparatus | 18% |
| 85287310 | Colour TV (68cm < Screen <= 74cm) | 18% |
| 85287390 | Monochrome LCD TV (Screen < 25cm) | 28% |
| 85361010 | Fuses: Rewireable (<15 amps) | 18% |
| 85361020 | High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches) | 18% |
| 85361030 | Other rewireable fuses | 18% |
| 85361040 | Other high rupturing capacity fuses | 18% |
| 85361050 | Fuses : Fuses gear | 18% |
| 85361060 | Fuses : Electronic fuses | 18% |
| 85361090 | Fuses : Other | 18% |
| 85362010 | Automatic circuit breakers: Air circuit breakers | 18% |
| 85362020 | Moulded case circuit breakers | 18% |
| 85362030 | Miniature circuit breakers | 18% |
| 85362040 | Earth leak circuit breakers | 18% |
| 85362090 | Other Automatic Circuit Breakers | 18% |
| 85363000 | Electrical circuit protection apparatus | 18% |
| 85364100 | Pocket Lighters, Gas Fuelled, Refillable | 18% |
| 85364900 | Relays | 18% |
| 85365010 | Other Switches| Control/Switch Gears | 18% |
| 85365020 | Switches| Plastic | 18% |
| 85365090 | Other Switches | 18% |
| 85366110 | Plastic lamp-holders | 18% |
| 85366190 | Lamp-holders of other materials | 18% |
| 85366910 | Plugs and sockets | 18% |
| 85366990 | Lamp-holders, plugs | 18% |
| 85367000 | Connectors for optical fibres/cables | 18% |
| 85369010 | Other apparatus : Motor starters for AC motors | 18% |
| 85369020 | Other apparatus : Motor starters for DC motors | 18% |
| 85369030 | Other Apparatus | Junction Boxes | 18% |
| 85369090 | Other Apparatus | Other | 18% |
| 85371000 | Voltage not exceeding 1,000 V | 18% |
| 85372000 | Voltage exceeding 1,000 V | 18% |
| 85381010 | Industrial Boards, Panels, Cabinets | 18% |
| 85381090 | Electrical Equipment (Other) | 18% |
| 85389000 | Parts for Electrical Machinery & Audio-Visual Equipment | 18% |
| 85431010 | Ion Implanters for Semiconductor Doping | 18% |
| 85431020 | Particle accelerators | 18% |
| 85431030 | Particle accelerators | 18% |
| 85431090 | Particle accelerators: Other including cyclotrons | 18% |
| 85431100 | Vane Graff/Cock-Croft/Walton Accelerators | 18% |
| 85431910 | Synchrocyclotrons/Synchrotrons | 18% |
| 85431920 | Other Particle Accelerators (incl. Cyclotrons) | 18% |
| 85431990 | Proximity Cards and Tags | 18% |
| 85432010 | Signal Generators | Sweep Generators | 18% |
| 85432010 | Signal Generators | Sweep Generators | 18% |
| 85432020 | Signal Generators | Impulse Generators | 18% |
| 85432030 | Signal generators : Tacho generators | 18% |
| 85432090 | Signal Generators | Other | 18% |
| 85433000 | Electroplating, Electrolysis & Electrophoresis Machines | 18% |
| 85434000 | E-cigarettes & vaporizing devices | 18% |
| 85437011 | Proximity cards and tags | 18% |
| 85437012 | Other machines and apparatus: Metal detector | 18% |
| 85437013 | Other machines and apparatus: Mine detector | 18% |
| 85437019 | Other Machines And Apparatus| Other | 18% |
| 85437021 | Digital Reverberators | 18% |
| 85437022 | Mixing System/Consoles (Audio) | 18% |
| 85437029 | Audio special effect equipment | 18% |
| 85437031 | Video Mixing System/Consoles | 18% |
| 85437032 | Video Effect System | 18% |
| 85437033 | Video Effect Systems | 18% |
| 85437034 | Video Special Effect Equipment: Paint Box | 18% |
| 85437035 | Video Special Effect Equipment: Video Typewriters | 18% |
| 85437036 | Video Matting Machine | 18% |
| 85437039 | Video Special Effect Equipment: Other | 18% |
| 85437041 | Multi-Edit Control Unit (>3) | 18% |
| 85437042 | Other Video Control Units: Edit Control Unit | 18% |
| 85437049 | Edit control units | 18% |
| 85437050 | Other machines and apparatus: Colour corrector | 18% |
| 85437061 | Broadcast amplifier | 18% |
| 85437062 | Video Amplifier | 18% |
| 85437069 | Other machines and apparatus: Amplifier: Other | 18% |
| 85437071 | Graphic Equalizers | 18% |
| 85437072 | Synthesized Receivers | 18% |
| 85437091 | RF Power Amplifiers/Noise Generators (Jamming) | 18% |
| 85437092 | Solar-Powered Equipment & Gadgets | 18% |
| 85437093 | Video Special Effects Equipment: Paint Box | 18% |
| 85437094 | Audio visual stereo encoders | 18% |
| 85437095 | Time code generator | 18% |
| 85437099 | Machines/Apparatus | 18% |
| 85438100 | Metal Detectors | 18% |
| 85438910 | Mine Detectors | 18% |
| 85438920 | Digital Reverb Audio Effect Equipment | 18% |
| 85438931 | Mixing Systems/Consoles (Audio) | 18% |
| 85438932 | Other Audio Special Effect Equipment | 18% |
| 85438939 | Video Mixing Systems/Consoles | 18% |
| 85438941 | Video Effect Systems | 18% |
| 85438942 | Digital Layering Machines (Video) | 18% |
| 85438943 | Paint Boxes (Video) | 18% |
| 85438944 | Video Typewriters | 18% |
| 85438945 | Video Matting Machines | 18% |
| 85438946 | Other Video Special Effect Equipment | 18% |
| 85438949 | Computerised Video Editing Systems (>3 Machines) | 18% |
| 85438951 | Other Video Control Units | 18% |
| 85438952 | Other Edit Control Units | 18% |
| 85438959 | Colour Correctors | 18% |
| 85438960 | Broadcast Amplifiers | 18% |
| 85438971 | Limiting/Video Distribution/Stabilising Amplifiers | 18% |
| 85438972 | Other Amplifiers | 18% |
| 85438979 | Graphic Equalisers | 18% |
| 85438981 | Synthesised Receivers | 18% |
| 85438982 | RF Power Amplifiers/Noise Generators (Jamming Equipment) | 18% |
| 85438991 | Solar Energy Based Equipment/Gadgets | 18% |
| 85438992 | Professional Beauty Care Equipment | 5% |
| 85438993 | Audio Video Stereo Encoders | 18% |
| 85438994 | Time Code Generators | 18% |
| 85438995 | Other Electrical Machines/Apparatus | 18% |
| 85438999 | Dry Core Paper Insulated Telephone Cables (<= 80V, with connectors) | 18% |
| 85439000 | Electric Conductors of Copper | 18% |
| 85441110 | Winding Wire | Of Copper| Enamelled | 18% |
| 85441190 | Winding Wire | Of Copper| Other | 18% |
| 85441910 | Winding Wire | Other | 18% |
| 85441920 | Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) | 18% |
| 85441930 | Winding Wire | Other | 18% |
| 85441990 | Winding Wire | Other | 18% |
| 85442010 | Co-axial cable and other co-axial electric conductors: Co-axial cable | 18% |
| 85442090 | Co-axial electric conductors: Other | 18% |
| 85443000 | Ignition Wiring Sets (Vehicles/Aircraft/Ships) | 18% |
| 85444111 | Other Telephone Cables (<= 80V, with connectors) | 28% |
| 85444119 | Paper Insulated Electric Conductors (<= 80V, with connectors) | 28% |
| 85444120 | Plastic Insulated Electric Conductors (<= 80V, with connectors) | 28% |
| 85444130 | Rubber Insulated Electric Conductors (<= 80V, with connectors) | 28% |
| 85444140 | Other Electric Conductors (<= 80V, with connectors) | 28% |
| 85444190 | Insulated cable <=80V, conn. | 28% |
| 85444210 | Insulated Electric Conductors Copper | 18% |
| 85444220 | Other Insulated Electric Conductors Copper | 18% |
| 85444230 | Insulated Electric Conductors Aluminium | 18% |
| 85444290 | Dry Core Paper Insulated Telephone Cables (<= 80V, without connectors) | 18% |
| 85444291 | Paper Insulated Telecom Conductors | 18% |
| 85444292 | Plastic Insulated Telecom Conductors | 18% |
| 85444293 | Rubber Insulated Telecom Conductors | 18% |
| 85444299 | Other Insulated Electric Conductors | 18% |
| 85444910 | Paper Insulated Electric Conductors (≤1000V) | 18% |
| 85444911 | Other Telephone Cables (<= 80V, without connectors) | 18% |
| 85444919 | Other Electric Conductors (<= 80V, without connectors) | 18% |
| 85444920 | Plastic Insulated Electric Conductors (≤1000V) | 18% |
| 85444930 | Rubber Insulated Electric Conductors (≤1000V) | 18% |
| 85444990 | Paper Insulated Electric Conductors (80V-1000V, with connectors) | 18% |
| 85444991 | Paper Insulated Telecom Conductors | 18% |
| 85444992 | Plastic Insulated Telecom Conductors | 18% |
| 85444993 | Rubber Insulated Telecom Conductors | 18% |
| 85444999 | Other electric conductors | 18% |
| 85445110 | Plastic Insulated Telecom Cables (80V-1000V, with connectors) | 18% |
| 85445120 | Other Plastic Insulated Electric Conductors (80V-1000V, with connectors) | 18% |
| 85445130 | Rubber Insulated Telecom Cables (80V-1000V, with connectors) | 18% |
| 85445140 | Other Rubber Insulated Electric Conductors (80V-1000V, with connectors) | 18% |
| 85445150 | Other Electric Conductors (80V-1000V, with connectors) | 18% |
| 85445190 | Paper Insulated Electric Conductors (80V-1000V, without connectors) | 18% |
| 85445910 | Plastic Insulated Telecom Cables (80V-1000V, without connectors) | 28% |
| 85445920 | Other Plastic Insulated Electric Conductors (80V-1000V, without connectors) | 28% |
| 85445930 | Rubber Insulated Telecom Cables (80V-1000V, without connectors) | 28% |
| 85445940 | Other Rubber Insulated Electric Conductors (80V-1000V, without connectors) | 28% |
| 85445950 | Other Electric Conductors (80V-1000V, without connectors) | 28% |
| 85445990 | Lead Battery Plates/Lugs Scrap | 28% |
| 85446010 | Plastic Insulated Electric Conductors for Voltage >1000 V | 18% |
| 85446020 | Other Electric Conductors Over 1000 V: Plastic Insulated | 18% |
| 85446030 | Rubber Insulated Electric Conductors over 1000 V | 18% |
| 85446090 | Electric conductors >1000 V | 18% |
| 85447010 | Porcelain Post Insulators: Voltage 6.6 kV to 11 kV | 18% |
| 85447090 | Optical Fibre Cables | Other | 18% |
| 85480000 | Electrical parts of unspecified machinery | 18% |
| 85481010 | Scrap Drained/Wet Lead Batteries/Cells (ISRI codes) | 18% |
| 85481020 | Other Battery Waste/Scrap | 18% |
| 85481090 | Other Electrical Parts of Machinery/Apparatus | 18% |
| 85489000 | Insulated/Refrigerated Railway Goods Wagons | 18% |
* GST rates may vary based on the latest GST notifications
HSN Code for Old Machinery and Plant Machinery
Plant and machinery used in manufacturing units usually follow the same HSN codes whether the machines are new or old. A used cutting machine or second hand packaging line is still classified under the same machinery heading that applied when it was new, because the HSN code depends on the nature of the machine and not its age.
Large machines that form part of plant such as boilers, turbines, conveyors , mixers and reactors are mapped to their specific machinery headings. When a complete plant is sold, the HSN codes can be decided based on the main components or as per the way the supply is structured in the contract.
Old machinery or second hand machinery is often sold at a reduced value. For GST, the same HSN code and GST rate are applied as for new machinery , but the taxable value is determined as per the transaction value or by special valuation rules where applicable. Some registered dealers of second hand assets may use special margin rules, but the HSN code of the machine remains linked to its type.
GST on Machinery Products and HSN Code Classification
Under the current GST structure, most machinery and mechanical appliances attract 18% GST . This rate is commonly applied to industrial machines, plant machinery and many types of equipment used in factories and warehouses.
Certain special types of equipment used in priority sectors may enjoy concessional rates if they are covered by specific entries, but general machines such as pumps, compressors, cranes, conveyors, packing machines and machine tools usually fall in the 18% slab.
Machinery parts such as spares, components and accessories are often classified in separate HSN groups for parts of machinery. These parts are also commonly taxed at 18% GST, unless a special notification gives another rate for a particular item.
For GST compliance, machinery manufacturers and traders create item codes in their accounting software for each machine and important spare part. They assign the correct HSN code and GST rate to each item so that invoices show the right classification, description and tax amount.
During GST return filing, outward supplies are reported HSN wise. Sales of machinery and machinery parts are grouped under their respective HSN codes. This helps the tax department track turnover by product type and allows buyers such as factories and contractors to claim input tax credit on the GST charged on machines and parts, subject to normal rules.
Conclusion
The machinery HSN code system places different industrial and commercial machines in separate HSN groups based on their main function, while machinery parts sit in related parts headings. Old machinery continues to use the same classification as new machinery of the same type.
When businesses map every machine and key spare part to the correct HSN code and apply the standard 18% GST rate in normal cases, their billing remains accurate and GST returns stay clear. This reduces the risk of disputes, interest and penalties linked to wrong HSN codes or GST treatment on machinery products.
I am a chartered accountant with over 14 years of experience. I understand income tax, GST, and balancing financial records. I analyze financial statements and tax codes effectively. However, I also have a passion for writing, which is different from working with numbers. Recently, I started writing articles and blog posts. My goal is to make finance easier for everyday people to understand.
Frequently Asked Questions
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What is the HSN code for machinery in India?
In India, machinery is classified in the machinery chapters of the tariff which cover mechanical appliances and machines that perform functions like processing, lifting, pumping, compressing and packing. Each family of machines has its own HSN group rather than one single code for all machinery.
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How does GST apply to machinery products under HSN code?
Most machinery products are taxed at 18% GST under the machinery HSN codes. The exact rate can change only if a specific machine is covered by a concessional entry or by a special notification that prescribes a different rate.
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What is the HSN code for plant machinery?
Plant machinery such as mixers, conveyors, boilers and reactors is classified under the same machinery headings that apply to those types of machines in general. There is no separate HSN only for plant; the code depends on the main function and design of each machine.
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Are old machinery and new machinery classified under the same HSN code?
Yes. Old machinery and new machinery of the same type share the same HSN code. The age or condition of the machine may affect its value for GST but does not change its HSN classification.
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How do machinery manufacturers use the HSN code for GST filing?
Machinery manufacturers assign HSN codes to each model of machine and to important spare parts in their item master and print these codes on invoices. They then report sales HSN wise in their GST returns so that tax on machines and parts is correctly declared and buyers can match and claim input tax credit.