What products are classified under HSN 8404
It includes 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.
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
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
Parts
Parts
| 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)
It includes Boiler auxiliary plant
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.
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.
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.
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.
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.
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.
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.