---
title: "8428 HSN Code | HSN Code for Lifting & loading machinery in India"
description: "Know more about 8428 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8428 covering Lifting & loading machinery."
canonical: "https://busy.in/hsn/sub-chapter-8428/"
---

# HSN Sub-chapter 8428: Lifting & loading machinery

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

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

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 84281011 | [Lifts: Buildings](https://busy.in/hsn/hsn-84281011/) |
| 84281019 | [Lifts And Skip Hoists\| Lifts \| Other](https://busy.in/hsn/hsn-84281019/) |
| 84281020 | [Lifts And Skip Hoists\| Skip Hoists](https://busy.in/hsn/hsn-84281020/) |
| 84282011 | [Conveyors: Belt conveyors](https://busy.in/hsn/hsn-84282011/) |
| 84282019 | [Pneumatic elevators and conveyors](https://busy.in/hsn/hsn-84282019/) |
| 84282020 | [Pneumatic elevators](https://busy.in/hsn/hsn-84282020/) |
| 84283100 | [Underground Elevators/Conveyors](https://busy.in/hsn/hsn-84283100/) |
| 84283200 | [Other Bucket Type Elevators/Conveyors](https://busy.in/hsn/hsn-84283200/) |
| 84283300 | [Other Belt Type Elevators/Conveyors](https://busy.in/hsn/hsn-84283300/) |
| 84283900 | [Continuous-Action Elevators & Conveyors for Goods: Other](https://busy.in/hsn/hsn-84283900/) |
| 84284000 | [Escalators and moving walkways](https://busy.in/hsn/hsn-84284000/) |
| 84285010 | [Wagon Tipplers](https://busy.in/hsn/hsn-84285010/) |
| 84285020 | [Other Railway Wagon Handling Equipment](https://busy.in/hsn/hsn-84285020/) |
| 84285090 | [Seeders/Planters/Transplanters](https://busy.in/hsn/hsn-84285090/) |
| 84286000 | [Teleferics, Chair-Lifts & Traction Mechanisms for Funiculars](https://busy.in/hsn/hsn-84286000/) |
| 84287000 | [Industrial Robots](https://busy.in/hsn/hsn-84287000/) |
| 84289010 | [Other Machinery \| For Coal Handling](https://busy.in/hsn/hsn-84289010/) |
| 84289020 | [Other Machinery \| For Ash Handling](https://busy.in/hsn/hsn-84289020/) |
| 84289090 | [Other Machinery \| Other](https://busy.in/hsn/hsn-84289090/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 8428 (FY 2024-25)

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

- Exports: ₹2,270 Cr (+0.85% YoY) — 0.0613% of India's total exports
- Imports: ₹9,572 Cr (+59.35% YoY) — 0.1570% of India's total imports
- Trade balance: −₹7,302 Cr (Deficit); surplus rank #1135 of 1233 sub-chapters
- Share of Chapter 84: 0.80% of its exports; import side 1.76%
- Rank within Chapter 84: #24 of 86 by export value; import-side #17

### Key metrics

- Export CAGR: 9.67% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #249 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +49.30% in FY 2021-22
- Contribution to Ch. 84: 0.80% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8428

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 | 1,304.82 | 0.0568% | — | 0.89% | 4,351.74 | 0.1212% | — | 1.42% | −3,046.92 | #249 |
| FY 2019-20 | 1,223.16 | 0.0554% | −6.26% | 0.83% | 4,180.23 | 0.1246% | −3.94% | 1.36% | −2,957.07 | #249 |
| FY 2020-21 | 999.13 | 0.0465% | −18.32% | 0.71% | 3,029.82 | 0.1040% | −27.52% | 1.11% | −2,030.69 | #307 |
| FY 2021-22 | 1,491.69 | 0.0475% | +49.30% | 0.79% | 2,939.09 | 0.0643% | −2.99% | 0.78% | −1,447.40 | #279 |
| FY 2022-23 | 2,197.28 | 0.0607% | +47.30% | 0.99% | 4,074.53 | 0.0709% | +38.63% | 0.93% | −1,877.25 | #233 |
| FY 2023-24 | 2,250.98 | 0.0622% | +2.44% | 0.90% | 6,006.83 | 0.1070% | +47.42% | 1.26% | −3,755.85 | #233 |
| FY 2024-25 | 2,270.13 | 0.0613% | +0.85% | 0.80% | 9,571.67 | 0.1570% | +59.35% | 1.76% | −7,301.54 | #249 |

- CAGR (7-year): exports 9.67%/yr, imports 14.04%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8428 export-import analysis

### Consistent export growth: 9.67% CAGR over 7 years

India's exports under HSN Sub-Chapter 8428 have grown at a compound annual rate of 9.67% over 7 fiscal years, rising from ₹1,304.82 Crore in FY 2018-19 to ₹2,270.13 Crore in FY 2024-25.

### HSN Sub-Chapter 8428 ranked #249 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8428 ranks #249 out of 1233 sub-chapters by total export value. Within Chapter 84, it ranks #24 of 86. By trade surplus, it ranks #1135 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8428 exports

The strongest single-year export movement for HSN Sub-Chapter 8428 was recorded in FY 2021-22, when exports surged by 49.30% over the prior year.

### India records a trade deficit of ₹7,301.54 Crore in HSN Sub-Chapter 8428 goods

In FY 2024-25, India's imports of ₹9,571.67 Cr exceeded exports of ₹2,270.13 Cr, resulting in a trade deficit of ₹7,301.54 Crore — ranking #1135 of 1233 by surplus magnitude.

### Import growth of 14.04% CAGR signals rising demand for Lifting & loading machinery

India's imports under HSN Sub-Chapter 8428 have grown at 14.04% CAGR, reaching ₹9,571.67 Crore in FY 2024-25.

### HSN Sub-Chapter 8428 contributes 0.80% of Chapter 84 exports — ranked #24

Among the 86 sub-chapters under Chapter 84, HSN Sub-Chapter 8428 ranks #24 by export value — accounting for 0.80% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.76% share (rank #17).

## 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 |
| #24 | HSN Sub-Chapter 8428: Lifting & loading machinery (this hsn sub-chapter) | ₹2,270 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8401 | [Nuclear reactors](https://busy.in/hsn/sub-chapter-8401/) |
| 8402 | [Vapor Generating Boilers](https://busy.in/hsn/sub-chapter-8402/) |
| 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/) |
| 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/) |