What products are classified under HSN 8428
It includes 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.
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)
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
| 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)
It includes 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.
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.
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.
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.
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.
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.