Oil Seal HSN Code for GST Filing
Oil seals are important spare parts used in engines, gearboxes, pumps and industrial machines to stop oil leakage and protect moving parts. They are common in the automotive sector as well as in factories, farms and workshops.
To use the oil seal HSN code correctly and apply the right GST rate, traders, spare parts dealers and manufacturers need to understand how oil seals are classified under GST and how the three slab structure of 5%, 18% and 40% after 22 September 2025 generally applies to these products.
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What is the HSN Code for Oil Seals Used in Various Industries?
Under GST, oil seals are generally grouped in the family that covers gaskets and similar joints of metal combined with other materials. This family also covers mechanical seals and sealing sets that are used to prevent leakage of oil, grease and other fluids in machines.
Standard rotary shaft oil seals, automotive oil seals and many industrial oil seals are usually treated as part of this same family as long as they match the description and are used as mechanical sealing elements rather than as simple rubber rings.
Key Oil Seal HSN Codes and GST Rates after 22 September 2025
Oil Seal 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 |
|---|---|---|
| 7 | Guide to HSN Section 07 | PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF |
| 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
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 40161000 | Of Cellular Rubber | 18% |
| 40169100 | Other | Floor Coverings And Mats | 18% |
| 40169200 | Erasers | 5% |
| 40169310 | Self-Vulcanising Rubber Puncture Repair Patches | 18% |
| 40169320 | Rubber rings: Gaskets, washers | 18% |
| 40169330 | Rubber seals | 18% |
| 40169340 | Pickled (Wet Salted) Goat Skins | 18% |
| 40169350 | Washers | 18% |
| 40169360 | Other : Gaskets, washers and other seals : Plugs | 18% |
| 40169390 | Gaskets, washers and other seals | 18% |
| 40169400 | Boat or dock fenders | 18% |
| 40169510 | Other: Other inflatable articles: Air mattresses | 18% |
| 40169590 | Other : Other inflatable articles: Other | 18% |
| 40169910 | Other : Other : Rubber cots for textile industry | 18% |
| 40169920 | Rubber Bands | 12% |
| 40169930 | Other | Other | Rubber Threads | 18% |
| 40169940 | Other | Other | Rubber Blankets | 18% |
| 40169950 | Other | Other | Rubber Cushions | 18% |
| 40169960 | Rubber Bushes | 18% |
| 40169970 | Other : Other : Ear plug | 18% |
| 40169980 | Other | Other | Stoppers | 18% |
| 40169990 | Toy balloons of natural rubber latex | 18% |
| 84841010 | Asbestos metallic gaskets and packings | 18% |
| 84841090 | Other gaskets and joints of metal sheeting | 18% |
| 84842000 | Mechanical Seals | 18% |
| 84849000 | Gaskets and Similar Joints | 18% |
* GST rates may vary based on the latest GST notifications
How Does GST Apply to Oil Seals Under HSN Code?
In the present three slab GST structure, oil seals that fall under the mechanical seals and gaskets family are usually treated as standard taxable goods. For most regular trade, they attract the 18% slab as general industrial and automotive components.
The GST rate may vary depending on specific notifications and conditions, but there is no separate luxury or sin treatment for normal oil seals. When setting up items in accounting software, dealers normally link all oil seal products in this family with the 18% rate so that invoices and tax reports remain consistent.
Why is it Crucial to Use the Correct HSN Code for Oil Seals in GST?
Using the correct HSN code for oil seals is important because it shows clearly how the item has been classified and why a particular GST rate has been charged. This helps workshops, factories and transporters claim input tax credit smoothly on the spare parts they buy.
If oil seals are wrongly shown under a different HSN family or with an incorrect GST rate, it can cause mismatch between sales and purchase data. This may lead to notices, interest or penalties if the tax paid is lower than what is due for that family of goods.
Once the correct oil seal HSN family and GST rate are saved in the item master, every invoice carries the same classification. This keeps GSTR one data clean and makes future review or audit much easier for both the supplier and the buyer.
How Do Different Types of Oil Seals Get Classified for GST?
Different oil seals such as rotary shaft seals, wheel hub seals, engine crankshaft seals and pump seals can all fall under the same sealing family when they are designed as mechanical oil seals and match the tariff description.
In practice, businesses create separate stock items for each size, brand or application, for example oil seals for cars, tractors or industrial pumps. Even then, these items usually share the same oil seal HSN family and GST rate, while the exact use is captured in the item name and description.
Only when a product does not behave like a mechanical oil seal, or is better described as a different kind of component, should a different HSN family be considered. In doubtful situations, it is safer to review the detailed description and use neutral wording rather than guess a new classification.
Conclusion
Oil seal HSN codes usually place oil seals in the family for mechanical seals, gaskets and similar joints that stop fluid leakage in engines and machines. Under the present three slab GST structure, these products are normally treated as standard industrial and automotive parts that attract 18% GST.
By mapping every oil seal item to the correct HSN family, linking it with the proper GST slab and using the same details on all invoices, traders and spare parts dealers can raise accurate bills, support input tax credit for buyers and reduce the risk of classification disputes in GST.
