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8428 HSN Code: Lifting & loading machinery

HSN Sub Chapter 8428 represents Lifting & loading machinery under GST classification. This code helps businesses identify Lifting & loading machinery correctly for billing, taxation, and trade. With HSN Sub Chapter 8428, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Lifting & loading machinery.

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New GST Rate for HSN Code 8428

GST Rate for Lifting & loading machinery under HSN Code 8428. 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 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 18% 18%

Chapter: 84

Description: Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)

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

Tariff HSN Codes under HSN Sub Chapter 8428

Following Tariff HSN code falls under Lifting & loading machinery:

Tariff HSN Description
Lifts and skip hoists: Lifts : Lifts of a kind used in buildings
Lifts and skip hoists: Lifts : Lifts of a kind used in buildings
Lifts and skip hoists: Lifts : Other
Lifts and skip hoists: Lifts : Other
Lifts and skip hoists: Skip hoists
Lifts and skip hoists: Skip hoists
Pneumatic elevators and conveyors: Conveyors : Belt conveyors
Pneumatic elevators and conveyors: Conveyors : Belt conveyors
Pneumatic elevators and conveyors: Conveyors : Other
Pneumatic elevators and conveyors: Conveyors : Other
Pneumatic elevators and conveyors: Pneumatic elevators
Pneumatic elevators and conveyors: Pneumatic elevators
Other continuous-action elevators and conveyors, for goods or materials : Specially designed for underground use
Other continuous-action elevators and conveyors, for goods or materials : Specially designed for underground use
Other continuous-action elevators and conveyors, for goods or materials : Other, bucket type
Other continuous-action elevators and conveyors, for goods or materials : Other, bucket type
Other continuous-action elevators and conveyors, for goods or materials : Other, belt type
Other continuous-action elevators and conveyors, for goods or materials : Other, belt type
Other continuous-action elevators and conveyors, for goods or materials : Other
Other continuous-action elevators and conveyors, for goods or materials : Other
Escalators and moving walkways
Escalators and moving walkways
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: wagon marshalling equipment
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: wagon tippers
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: other
Teleferics, chair-lifts, ski-raglines, traction mechanisms for funiculars
Teleferics, chair-lifts, ski-raglines, traction mechanisms for funiculars
Industrial robots
Industrial robots
Other machinery : For coal handling
Other machinery : For coal handling
Other machinery : For ash handling
Other machinery : For ash handling
Other machinery : Other
Other machinery : Other

Lifts and skip hoists: Lifts : Lifts of a kind used in buildings

Lifts and skip hoists: Lifts : Lifts of a kind used in buildings

Lifts and skip hoists: Lifts : Other

Lifts and skip hoists: Lifts : Other

Lifts and skip hoists: Skip hoists

Lifts and skip hoists: Skip hoists

Pneumatic elevators and conveyors: Conveyors : Belt conveyors

Pneumatic elevators and conveyors: Conveyors : Belt conveyors

Pneumatic elevators and conveyors: Conveyors : Other

Pneumatic elevators and conveyors: Conveyors : Other

Pneumatic elevators and conveyors: Pneumatic elevators

Pneumatic elevators and conveyors: Pneumatic elevators

Other continuous-action elevators and conveyors, for goods or materials : Specially designed for underground use

Other continuous-action elevators and conveyors, for goods or materials : Specially designed for underground use

Other continuous-action elevators and conveyors, for goods or materials : Other, bucket type

Other continuous-action elevators and conveyors, for goods or materials : Other, bucket type

Other continuous-action elevators and conveyors, for goods or materials : Other, belt type

Other continuous-action elevators and conveyors, for goods or materials : Other, belt type

Other continuous-action elevators and conveyors, for goods or materials : Other

Other continuous-action elevators and conveyors, for goods or materials : Other

Escalators and moving walkways

Escalators and moving walkways

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: wagon marshalling equipment

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: wagon tippers

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: other

Teleferics, chair-lifts, ski-raglines, traction mechanisms for funiculars

Teleferics, chair-lifts, ski-raglines, traction mechanisms for funiculars

Industrial robots

Industrial robots

Other machinery : For coal handling

Other machinery : For coal handling

Other machinery : For ash handling

Other machinery : For ash handling

Other machinery : Other

Other machinery : Other

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Case Laws Related to Sub Chapter 8428

Order Number Description
Mitora Machinex Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Compass Group (India) Support Services Private Limited (AAR (Authority For Advance Ruling), Telangana)
Precision Automation And Robotics India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Smartech Elevators (AAR (Authority For Advance Ruling), Kerala)
Yogiraj Powertech Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Power Build Private Limited (AAR (Authority For Advance Ruling), Gujarat)
Wago Private Limited (AAR (Authority For Advance Ruling), Gujarat)
The Varachha Co. Op. Bank Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Mitora Machinex Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Compass Group (India) Support Services Private Limited (AAR (Authority For Advance Ruling), Telangana)

Precision Automation And Robotics India Limited (AAR (Authority For Advance Ruling), Maharashtra)

Smartech Elevators (AAR (Authority For Advance Ruling), Kerala)

Yogiraj Powertech Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Power Build Private Limited (AAR (Authority For Advance Ruling), Gujarat)

Wago Private Limited (AAR (Authority For Advance Ruling), Gujarat)

The Varachha Co. Op. Bank Ltd. (AAR (Authority For Advance Ruling), Gujarat)

FAQs for Sub Chapter 8428

What products are classified under HSN 8428

It includes Lifting & loading machinery

Can I claim ITC on inputs and services used for Lifting & loading machinery?

If your outward supply of Lifting & loading machinery is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Does packaging or branding change how GST applies to Lifting & loading machinery?

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

If I repair and return Lifting & loading machinery, 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.

Does MRP, weight or pack size change GST treatment for Lifting & loading machinery?

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 should my invoice and records include for Lifting & loading machinery?

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.

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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