Pumps HSN Code - Classification for Water and Electric Pumps
Pumps are used in homes, farms, factories and commercial buildings for lifting water, moving liquids and handling many types of fluids. Because pumps are high value assets, even a small mistake in HSN or GST rate can lead to disputes or loss of input tax credit for the buyer.
In GST, most pumps are treated as machinery for moving liquids. They are grouped under a common heading, with more detailed sub headings used for specific pump designs. Understanding this structure helps traders, dealers and end users raise correct invoices and returns.
Pumps HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 16 |
| Section Title | Guide to HSN Section 16 |
| Section Description | 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 | |
|---|---|
| Chapter No | 84 |
| Chapter Title | Nuclear Reactors, Boilers & Machinery |
| Chapter Description | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8413 | Pumps for liquids, whether or not fitted with a measuring device; liquid elevators | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 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% |
* GST rates may vary based on the latest GST notifications
What Is the HSN Code for Pumps?
Most pumps for liquids, such as water pumps and many industrial pumps, are classified under HSN heading 8413. This heading covers pumps for liquids, whether or not fitted with a measuring device, including certain types of hand pumps and mechanical pumps.
Within 8413 there are specific sub headings for different pump designs, such as centrifugal pumps, deep tube well pumps or other positive displacement pumps. Dealers should read tariff notes and match their product description carefully before finalising the exact six or eight digit HSN.
Water Pump Classification Under HSN
Water pumps used in homes, buildings and farms are usually centrifugal or submersible pumps. These normally fall under sub headings of 8413 as pumps for liquids. Some specialised agricultural pumps may receive concessional GST treatment, so it is important to check the exact rate entry that applies to your product.
Invoices should clearly describe the type of water pump, its capacity, motor rating and application. This helps match the product with the correct HSN entry and reduces classification disputes.
Industrial and Electric Pump HSN Codes
Industrial pumps are used in chemical plants, oil and gas facilities, fire fighting systems, HVAC systems and many other process industries. These pumps also usually fall under heading 8413, but their detailed sub heading may depend on design, pressure rating and the liquid handled.
Electric pumps, where a motor is supplied along with the pump, are often treated as complete pump units. They are still covered by pump related headings, but in some cases may need careful reading of explanatory notes to decide the correct classification.
GST on Pump Products
Most standard pumps attract GST at 18%. This rate applies to many domestic water pumps, booster pumps and general industrial pumps sold in the market. However, there are specific notifications that provide concessional rates for certain agricultural pumps and irrigation equipment.
Businesses supplying pumps should keep copies of relevant rate notifications and advance rulings where available. Buyers should also ensure that their purchase invoices show the correct HSN and GST rate so that input tax credit claims remain safe.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
-
What is the HSN code for water pumps?
Water pumps are generally classified under HSN heading 8413, which covers pumps for liquids, whether or not fitted with a measuring device.
-
Are industrial pumps classified separately under HSN?
Industrial pumps usually fall under the same HSN heading 8413, but their detailed sub heading may vary based on design and application.
-
What is the HSN code for electric pumps?
Electric pumps supplied as complete units are normally classified under pump related sub headings of 8413, treated as pumps for liquids driven by an electric motor.
-
Does GST differ for agricultural pumps?
Agricultural and irrigation pumps may enjoy concessional GST rates under specific notifications. Traders should check the latest rate entry for their exact product.
-
Are motor pumps included under the same HSN?
Yes. Motor driven pumps used for moving liquids are usually covered under the same 8413 pump heading, with sub headings based on type and construction.