HSN Codes chevron_right Section 16 chevron_right Chapter 84 chevron_right Sub Chapter 8404

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8404 HSN Code: Boiler auxiliary plant

HSN Sub Chapter 8404 represents Boiler auxiliary plant under GST classification. This code helps businesses identify Boiler auxiliary plant correctly for billing, taxation, and trade. With HSN Sub Chapter 8404, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Boiler auxiliary plant.

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New GST Rate for HSN Code 8404

GST Rate for Boiler auxiliary plant under HSN Code 8404. 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 8404 Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units 18% 18%

Chapter: 84

Description: Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units

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

Tariff HSN Codes under HSN Sub Chapter 8404

Following Tariff HSN code falls under Boiler auxiliary plant:

Tariff HSN Description
Auxiliary plants for use with boilers of heading 8402 or 8403
Auxiliary plants for use with boilers of heading 8402 or 8403
Condensers for steam or other vapour power units
Condensers for steam or other vapour power units
Parts
Parts

Auxiliary plants for use with boilers of heading 8402 or 8403

Auxiliary plants for use with boilers of heading 8402 or 8403

Condensers for steam or other vapour power units

Condensers for steam or other vapour power units

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Case Laws Related to Sub Chapter 8404

Order Number Description
Enexio Power Cooling Solutions India Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)

Enexio Power Cooling Solutions India Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)

FAQs for Sub Chapter 8404

What products are classified under HSN 8404

It includes Boiler auxiliary plant

Any special steps when selling Boiler auxiliary plant 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.

Does packaging or branding change how GST applies to Boiler auxiliary plant?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Boiler auxiliary plant 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.

Does MRP, weight or pack size change GST treatment for Boiler auxiliary plant?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

What are the e‑way bill and e‑invoice points while moving Boiler auxiliary plant?

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.

How do I bill a kit or combo that includes Boiler auxiliary plant?

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.

If I repair and return Boiler auxiliary plant, 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.

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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