---
title: "8402 HSN Code | HSN Code for Vapor Generating Boilers in India"
description: "Know more about 8402 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8402 covering Vapor Generating Boilers."
canonical: "https://busy.in/hsn/sub-chapter-8402/"
---

# HSN Sub-chapter 8402: Vapor Generating Boilers

Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers

Part of [Chapter 84: Nuclear Reactors, Boilers & Machinery](https://busy.in/hsn/chapter-84/).

- Current GST rate: 12%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 84021100 | [Nuclear Reactors and Boilers](https://busy.in/hsn/hsn-84021100/) |
| 84021200 | [Water Tube Boilers (≤45 t/h Steam)](https://busy.in/hsn/hsn-84021200/) |
| 84021910 | [Horizontal Fire Tube (Lancashire) Boilers](https://busy.in/hsn/hsn-84021910/) |
| 84021920 | [Vertical Fire Tube Boilers](https://busy.in/hsn/hsn-84021920/) |
| 84021990 | [Other Non-Electric Vapour Generating Boilers](https://busy.in/hsn/hsn-84021990/) |
| 84022000 | [Super-Heated Water Boilers](https://busy.in/hsn/hsn-84022000/) |
| 84029010 | [Parts\| Parts Of Fire Tube Boilers](https://busy.in/hsn/hsn-84029010/) |
| 84029020 | [Parts\| Parts Of Watertube Boilers](https://busy.in/hsn/hsn-84029020/) |
| 84029090 | [Parts of Boilers and Nuclear Reactors](https://busy.in/hsn/hsn-84029090/) |

## Frequently asked questions

### What products are classified under HSN 8402

It includes Vapor Generating Boilers

### How should I document Vapor Generating Boilers sent for job work?

Use a delivery challan for sending Vapor Generating Boilers 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.

### How do I bill a kit or combo that includes Vapor Generating Boilers?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Do spares or accessories of Vapor Generating Boilers follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### What are the e‑way bill and e‑invoice points while moving Vapor Generating Boilers?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### Does packaging or branding change how GST applies to Vapor Generating Boilers?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Vapor Generating Boilers is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

## India's trade performance: HSN Sub-Chapter 8402 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹1,673 Cr (+12.54% YoY) — 0.0452% of India's total exports
- Imports: ₹543 Cr (+4.11% YoY) — 0.0089% of India's total imports
- Trade balance: ₹1,130 Cr (Surplus); surplus rank #176 of 1233 sub-chapters
- Share of Chapter 84: 0.59% of its exports; import side 0.10%
- Rank within Chapter 84: #33 of 86 by export value; import-side #71

### Key metrics

- Export CAGR: -8.47% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #299 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +33.55% in FY 2022-23
- Contribution to Ch. 84: 0.59% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8402

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 84 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 84 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 2,845.34 | 0.1240% | — | 1.94% | 432.88 | 0.0121% | — | 0.14% | +2,412.46 | #146 |
| FY 2019-20 | 3,013.51 | 0.1364% | +5.91% | 2.04% | 312.57 | 0.0093% | −27.79% | 0.10% | +2,700.94 | #134 |
| FY 2020-21 | 1,350.61 | 0.0628% | −55.18% | 0.96% | 377.08 | 0.0129% | +20.64% | 0.14% | +973.53 | #249 |
| FY 2021-22 | 1,151.55 | 0.0367% | −14.74% | 0.61% | 447.97 | 0.0098% | +18.80% | 0.12% | +703.58 | #338 |
| FY 2022-23 | 1,537.90 | 0.0425% | +33.55% | 0.70% | 345.74 | 0.0060% | −22.82% | 0.08% | +1,192.16 | #298 |
| FY 2023-24 | 1,486.77 | 0.0411% | −3.32% | 0.60% | 521.71 | 0.0093% | +50.90% | 0.11% | +965.06 | #309 |
| FY 2024-25 | 1,673.14 | 0.0452% | +12.54% | 0.59% | 543.13 | 0.0089% | +4.11% | 0.10% | +1,130.01 | #299 |

- CAGR (7-year): exports -8.47%/yr, imports 3.85%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 8402 export-import analysis

### Export decline: -8.47% CAGR over 7 years

India's exports under HSN Sub-Chapter 8402 have declined at a compound annual rate of -8.47% over 7 fiscal years, falling from ₹2,845.34 Crore in FY 2018-19 to ₹1,673.14 Crore in FY 2024-25.

### HSN Sub-Chapter 8402 ranked #299 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8402 ranks #299 out of 1233 sub-chapters by total export value. Within Chapter 84, it ranks #33 of 86. By trade surplus, it ranks #176 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 8402 exports

The strongest single-year export movement for HSN Sub-Chapter 8402 was recorded in FY 2022-23, when exports surged by 33.55% over the prior year.

### India maintains a trade surplus of ₹1,130.01 Crore in HSN Sub-Chapter 8402 goods

In FY 2024-25, India's exports of ₹1,673.14 Cr exceeded imports of ₹543.13 Cr, resulting in a trade surplus of ₹1,130.01 Crore — ranking #176 of 1233 by surplus magnitude.

### Import growth of 3.85% CAGR signals stable import dependency for Vapor Generating Boilers

India's imports under HSN Sub-Chapter 8402 have grown at 3.85% CAGR, reaching ₹543.13 Crore in FY 2024-25.

### HSN Sub-Chapter 8402 contributes 0.59% of Chapter 84 exports — ranked #33

Among the 86 sub-chapters under Chapter 84, HSN Sub-Chapter 8402 ranks #33 by export value — accounting for 0.59% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.10% share (rank #71).

## Related Sub-Chapters in Chapter 84

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8411: Turbo-jets & gas turbines](https://busy.in/hsn/sub-chapter-8411/) | ₹44,981 Cr |
| #2 | [HSN Sub-Chapter 8481: Pressure-reducing valves](https://busy.in/hsn/sub-chapter-8481/) | ₹20,993 Cr |
| #3 | [HSN Sub-Chapter 8483: Transmission shafts & cranks](https://busy.in/hsn/sub-chapter-8483/) | ₹18,429 Cr |
| #4 | [HSN Sub-Chapter 8409: Parts for engine machinery](https://busy.in/hsn/sub-chapter-8409/) | ₹14,091 Cr |
| #5 | [HSN Sub-Chapter 8413: Fire extinguisher charges](https://busy.in/hsn/sub-chapter-8413/) | ₹12,900 Cr |
| #6 | [HSN Sub-Chapter 8414: Air pumps, compressors, ventilators](https://busy.in/hsn/sub-chapter-8414/) | ₹12,257 Cr |
| #7 | [HSN Sub-Chapter 8429: Self-propelled bulldozers](https://busy.in/hsn/sub-chapter-8429/) | ₹12,180 Cr |
| #8 | [HSN Sub-Chapter 8431: Machinery parts for headings 8425-8430](https://busy.in/hsn/sub-chapter-8431/) | ₹11,648 Cr |
| #9 | [HSN Sub-Chapter 8408: Diesel Engines](https://busy.in/hsn/sub-chapter-8408/) | ₹11,234 Cr |
| #10 | [HSN Sub-Chapter 8479: Mechanical appliances](https://busy.in/hsn/sub-chapter-8479/) | ₹10,758 Cr |
| #33 | HSN Sub-Chapter 8402: Vapor Generating Boilers (this hsn sub-chapter) | ₹1,673 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8401 | [Nuclear reactors](https://busy.in/hsn/sub-chapter-8401/) |
| 8403 | [Central heating boilers](https://busy.in/hsn/sub-chapter-8403/) |
| 8404 | [Boiler auxiliary plant](https://busy.in/hsn/sub-chapter-8404/) |
| 8405 | [Gas generators and purifiers](https://busy.in/hsn/sub-chapter-8405/) |
| 8406 | [Steam & vapour turbines](https://busy.in/hsn/sub-chapter-8406/) |
| 8407 | [Retail Filament Yarn](https://busy.in/hsn/sub-chapter-8407/) |
| 8408 | [Diesel Engines](https://busy.in/hsn/sub-chapter-8408/) |
| 8409 | [Parts for engine machinery](https://busy.in/hsn/sub-chapter-8409/) |
| 8410 | [Hydraulic turbines](https://busy.in/hsn/sub-chapter-8410/) |
| 8411 | [Turbo-jets & gas turbines](https://busy.in/hsn/sub-chapter-8411/) |
| 8412 | [Other engines & motors](https://busy.in/hsn/sub-chapter-8412/) |
| 8413 | [Fire extinguisher charges](https://busy.in/hsn/sub-chapter-8413/) |
| 8414 | [Air pumps, compressors, ventilators](https://busy.in/hsn/sub-chapter-8414/) |
| 8415 | [Motorized AC Machines](https://busy.in/hsn/sub-chapter-8415/) |
| 8416 | [Furnace Burners](https://busy.in/hsn/sub-chapter-8416/) |
| 8417 | [Knitted garments](https://busy.in/hsn/sub-chapter-8417/) |
| 8418 | [Refrigerators, freezers, heat pumps](https://busy.in/hsn/sub-chapter-8418/) |
| 8419 | [Non-Domestic Treatment Machines](https://busy.in/hsn/sub-chapter-8419/) |
| 8420 | [Rolling machines for non-metals](https://busy.in/hsn/sub-chapter-8420/) |
| 8421 | [Centrifuges & filtering machines](https://busy.in/hsn/sub-chapter-8421/) |
| 8422 | [Dishwashing & packaging machinery](https://busy.in/hsn/sub-chapter-8422/) |
| 8423 | [Weighing Machinery](https://busy.in/hsn/sub-chapter-8423/) |
| 8424 | [Liquid sprayers](https://busy.in/hsn/sub-chapter-8424/) |
| 8425 | [Hypochlorites & chlorites](https://busy.in/hsn/sub-chapter-8425/) |
| 8426 | [Ship’s Cranes](https://busy.in/hsn/sub-chapter-8426/) |
| 8427 | [Vehicle Chassis](https://busy.in/hsn/sub-chapter-8427/) |
| 8428 | [Lifting & loading machinery](https://busy.in/hsn/sub-chapter-8428/) |
| 8429 | [Self-propelled bulldozers](https://busy.in/hsn/sub-chapter-8429/) |
| 8430 | [Earth boring machinery](https://busy.in/hsn/sub-chapter-8430/) |
| 8431 | [Machinery parts for headings 8425-8430](https://busy.in/hsn/sub-chapter-8431/) |
| 8432 | [Agricultural machinery](https://busy.in/hsn/sub-chapter-8432/) |
| 8433 | [Harvesting Machinery](https://busy.in/hsn/sub-chapter-8433/) |
| 8434 | [Milking Machines, Dairy Machinery](https://busy.in/hsn/sub-chapter-8434/) |
| 8435 | [Wine production machinery](https://busy.in/hsn/sub-chapter-8435/) |
| 8436 | [Agricultural Machines](https://busy.in/hsn/sub-chapter-8436/) |
| 8437 | [Grain Sorting Machines](https://busy.in/hsn/sub-chapter-8437/) |
| 8438 | [Food Preparation Machinery](https://busy.in/hsn/sub-chapter-8438/) |
| 8439 | [Paper-making Machinery](https://busy.in/hsn/sub-chapter-8439/) |
| 8440 | [Bookbinding Machinery](https://busy.in/hsn/sub-chapter-8440/) |
| 8441 | [Paper pulp production machinery](https://busy.in/hsn/sub-chapter-8441/) |
| 8442 | [Plate making Machinery & equipment](https://busy.in/hsn/sub-chapter-8442/) |
| 8443 | [Printing machinery & accessories](https://busy.in/hsn/sub-chapter-8443/) |
| 8444 | [Electrical transformers](https://busy.in/hsn/sub-chapter-8444/) |
| 8445 | [Textile Machines](https://busy.in/hsn/sub-chapter-8445/) |
| 8446 | [Weaving machines](https://busy.in/hsn/sub-chapter-8446/) |
| 8447 | [Knitting & Stitch-Bonding Machines](https://busy.in/hsn/sub-chapter-8447/) |
| 8448 | [Auxiliary Machinery](https://busy.in/hsn/sub-chapter-8448/) |
| 8449 | [Felt & Nonwoven Machinery](https://busy.in/hsn/sub-chapter-8449/) |
| 8450 | [Washing machines](https://busy.in/hsn/sub-chapter-8450/) |
| 8451 | [Textile Industry Machinery](https://busy.in/hsn/sub-chapter-8451/) |
| 8452 | [Sewing Machines & Accessories](https://busy.in/hsn/sub-chapter-8452/) |
| 8453 | [Machinery for working leather & hides](https://busy.in/hsn/sub-chapter-8453/) |
| 8454 | [Metallurgical Casting Machines](https://busy.in/hsn/sub-chapter-8454/) |
| 8455 | [Metal-Rolling Mills](https://busy.in/hsn/sub-chapter-8455/) |
| 8456 | [Laser Removal Tools](https://busy.in/hsn/sub-chapter-8456/) |
| 8457 | [Metalworking Machines](https://busy.in/hsn/sub-chapter-8457/) |
| 8458 | [Metal Lathes](https://busy.in/hsn/sub-chapter-8458/) |
| 8459 | [Drilling Machines](https://busy.in/hsn/sub-chapter-8459/) |
| 8460 | [Machine-Tools For Metal Finishing](https://busy.in/hsn/sub-chapter-8460/) |
| 8461 | [Metal Cutting & Shaping Machine](https://busy.in/hsn/sub-chapter-8461/) |
| 8462 | [Metal forging & die-stamping machines](https://busy.in/hsn/sub-chapter-8462/) |
| 8463 | [Fork-lift trucks](https://busy.in/hsn/sub-chapter-8463/) |
| 8464 | [Parts & Accessories For Machine Tools](https://busy.in/hsn/sub-chapter-8464/) |
| 8465 | [Machine-tools for hard materials](https://busy.in/hsn/sub-chapter-8465/) |
| 8466 | [Machine parts](https://busy.in/hsn/sub-chapter-8466/) |
| 8467 | [Hand Tools, Hydraulic & Motorized](https://busy.in/hsn/sub-chapter-8467/) |
| 8468 | [Welding apparatus](https://busy.in/hsn/sub-chapter-8468/) |
| 8470 | [Calculating machines & cash registers](https://busy.in/hsn/sub-chapter-8470/) |
| 8471 | [Data processing machines & readers](https://busy.in/hsn/sub-chapter-8471/) |
| 8472 | [Other Office Machines](https://busy.in/hsn/sub-chapter-8472/) |
| 8473 | [Machine Parts & Accessories](https://busy.in/hsn/sub-chapter-8473/) |
| 8474 | [Sorting, grinding & mixing Machinery](https://busy.in/hsn/sub-chapter-8474/) |
| 8475 | [Glass lamp assembly machines](https://busy.in/hsn/sub-chapter-8475/) |
| 8476 | [Vending Machines](https://busy.in/hsn/sub-chapter-8476/) |
| 8477 | [Rubber & Plastic Machines](https://busy.in/hsn/sub-chapter-8477/) |
| 8478 | [Tobacco processing machinery](https://busy.in/hsn/sub-chapter-8478/) |
| 8479 | [Mechanical appliances](https://busy.in/hsn/sub-chapter-8479/) |
| 8480 | [Moulding Boxes & Patterns](https://busy.in/hsn/sub-chapter-8480/) |
| 8481 | [Pressure-reducing valves](https://busy.in/hsn/sub-chapter-8481/) |
| 8482 | [Ball Or Roller Bearings](https://busy.in/hsn/sub-chapter-8482/) |
| 8483 | [Transmission shafts & cranks](https://busy.in/hsn/sub-chapter-8483/) |
| 8484 | [Metal gaskets & mechanical seals](https://busy.in/hsn/sub-chapter-8484/) |
| 8485 | [Additive manufacturing machines](https://busy.in/hsn/sub-chapter-8485/) |
| 8486 | [Semiconductor Manufacturing Machines](https://busy.in/hsn/sub-chapter-8486/) |
| 8487 | [Non-electrical machine parts](https://busy.in/hsn/sub-chapter-8487/) |