HSN Codes chevron_right Section 16 chevron_right Chapter 84 chevron_right Sub Chapter 8401

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8401 HSN Code: Nuclear reactors

HSN Sub Chapter 8401 represents Nuclear reactors under GST classification. This code helps businesses identify Nuclear reactors correctly for billing, taxation, and trade. With HSN Sub Chapter 8401, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Nuclear reactors.

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New GST Rate for HSN Code 8401

GST Rate for Nuclear reactors under HSN Code 8401. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
84 8401 Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation 5% 18%

Chapter: 84

Description: Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation

New GST Rate: 5% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 8401

Following Tariff HSN code falls under Nuclear reactors:

Tariff HSN Description
Nuclear reactors
Nuclear reactors
Machinery and apparatus for isotopic separation, and parts thereof
Machinery and apparatus for isotopic separation, and parts thereof
Fuel elements (cartridges), non-irradiated
Fuel elements (cartridges), non-irradiated
Parts of nuclear reactors
Parts of nuclear reactors

Nuclear reactors

Nuclear reactors

Machinery and apparatus for isotopic separation, and parts thereof

Machinery and apparatus for isotopic separation, and parts thereof

Fuel elements (cartridges), non-irradiated

Fuel elements (cartridges), non-irradiated

Parts of nuclear reactors

Parts of nuclear reactors

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Case Laws Related to Sub Chapter 8401

Order Number Description
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
George Maijo Industries Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)
Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab)
Shudhanshu Garg (AAR (Authority For Advance Ruling), Uttar Pradesh)
Concord Control Systems Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
Hyva India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
M/S. Parker Hannifin India Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Ultra Tech Suspension Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)
Skf Boilers And Driers (P) Ltd (AAR (Authority For Advance Ruling), Karnataka)
Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Ess Ess Kay Engineering Company Private Limited (AAR (Authority For Advance Ruling), Punjab)
Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)
M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)
M/S. Parker Hannifin India Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)

George Maijo Industries Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Dyna Automation Private Limited (AAR (Authority For Advance Ruling), Gujarat)

Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab)

Shudhanshu Garg (AAR (Authority For Advance Ruling), Uttar Pradesh)

Concord Control Systems Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)

V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)

Hyva India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

M/S. Parker Hannifin India Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)

A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Ultra Tech Suspension Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)

Skf Boilers And Driers (P) Ltd (AAR (Authority For Advance Ruling), Karnataka)

Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)

Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)

Ess Ess Kay Engineering Company Private Limited (AAR (Authority For Advance Ruling), Punjab)

Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)

M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)

M/S. Parker Hannifin India Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka)

Daebu Automotive Seat India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

FAQs for Sub Chapter 8401

What products are classified under HSN 8401

It includes Nuclear reactors

What should my invoice and records include for Nuclear reactors?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Any special steps when selling Nuclear reactors through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

How should I document Nuclear reactors sent for job work?

Use a delivery challan for sending Nuclear reactors to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

Any import/export nuance for Nuclear reactors?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

If I repair and return Nuclear reactors, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Is the composition scheme suitable if I mainly trade Nuclear reactors?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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