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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 purposes. 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

84

HSN Code

8428

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8428

Following tariff HSN codes fall under Lifting & loading machinery.

Tariff HSN

84281011

Description

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

Tariff HSN

84281019

Description

Lifts and skip hoists: Lifts : Other

Tariff HSN

84281020

Description

Lifts and skip hoists: Skip hoists

Tariff HSN

84282011

Description

Pneumatic elevators and conveyors: Conveyors : Belt conveyors

Tariff HSN

84282019

Description

Pneumatic elevators and conveyors: Conveyors : Other

Tariff HSN

84282020

Description

Pneumatic elevators and conveyors: Pneumatic elevators

Tariff HSN

84283100

Description

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

Tariff HSN

84283200

Description

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

Tariff HSN

84283300

Description

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

Tariff HSN

84283900

Description

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

Tariff HSN

84284000

Description

Escalators and moving walkways

Tariff HSN

84285010

Description

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

Tariff HSN

84285020

Description

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

Tariff HSN

84285090

Description

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

Tariff HSN

84286000

Description

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

Tariff HSN

84287000

Description

Industrial robots

Tariff HSN

84289010

Description

Other machinery : For coal handling

Tariff HSN

84289020

Description

Other machinery : For ash handling

Tariff HSN

84289090

Description

Other machinery : Other

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India’s Trade Performance — HSN Sub-Chapter 8428 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹3,227 Cr

+42.13% vs FY 2024-25

0.0827% of India’s total exports

India’s Imports

FY 2025-26

₹9,935 Cr

+3.80% vs FY 2024-25

0.1449% of India’s total imports

Trade Balance

FY 2025-26

−₹6,708 Cr

Trade Deficit

Surplus rank #1133 of 1233 subchapters

% of Chapter 84

FY 2025-26

1.00%

Share of Chapter 84’s total exports in FY 2025-26

Import side: 1.52% of Chapter 84’s imports

Rank Within Chapter 84

FY 2025-26

#22 of 86

Position by export value among subchapters in Chapter 84

Import-side rank: #18 of 86

At a glance

13.81%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#199

National Export Rank

of 1233 subchapters by export value, FY 2025-26

+49.30%

Peak Growth Year

FY 2021-22 · strongest single-year move

1.00%

Contribution to Ch. 84

Share of Chapter 84 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Sub-Chapter 8428

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #249

Balance

−3,046.92

Exports

1,304.82 ₹ Cr

0.0568% share

— YoY

0.89% of Ch. 84

Imports

4,351.74 ₹ Cr

0.1212% share

— YoY

1.42% of Ch. 84

FY 2019-20 Exp. Rank #249

Balance

−2,957.07

Exports

1,223.16 ₹ Cr

0.0554% share

−6.26% YoY

0.83% of Ch. 84

Imports

4,180.23 ₹ Cr

0.1246% share

−3.94% YoY

1.36% of Ch. 84

FY 2020-21 Exp. Rank #307

Balance

−2,030.69

Exports

999.13 ₹ Cr

0.0465% share

−18.32% YoY

0.71% of Ch. 84

Imports

3,029.82 ₹ Cr

0.1040% share

−27.52% YoY

1.11% of Ch. 84

FY 2021-22 Exp. Rank #279

Balance

−1,447.40

Exports

1,491.69 ₹ Cr

0.0475% share

+49.30% YoY

0.79% of Ch. 84

Imports

2,939.09 ₹ Cr

0.0643% share

−2.99% YoY

0.78% of Ch. 84

FY 2022-23 Exp. Rank #233

Balance

−1,877.25

Exports

2,197.28 ₹ Cr

0.0607% share

+47.30% YoY

0.99% of Ch. 84

Imports

4,074.53 ₹ Cr

0.0709% share

+38.63% YoY

0.93% of Ch. 84

FY 2023-24 Exp. Rank #233

Balance

−3,755.85

Exports

2,250.98 ₹ Cr

0.0622% share

+2.44% YoY

0.90% of Ch. 84

Imports

6,006.83 ₹ Cr

0.1070% share

+47.42% YoY

1.26% of Ch. 84

FY 2024-25 Exp. Rank #249

Balance

−7,301.54

Exports

2,270.13 ₹ Cr

0.0613% share

+0.85% YoY

0.80% of Ch. 84

Imports

9,571.67 ₹ Cr

0.1570% share

+59.35% YoY

1.76% of Ch. 84

FY 2025-26 Exp. Rank #199

Balance

−6,708.42

Exports

3,226.64 ₹ Cr

0.0827% share

+42.13% YoY

1.00% of Ch. 84

Imports

9,935.06 ₹ Cr

0.1449% share

+3.80% YoY

1.52% of Ch. 84

CAGR · 8-Year

Exports

13.81% /yr

Imports

12.52% /yr

Consistently Deficit
Chapter 84 total

reference, FY 2025-26

Export

₹3,23,757.82 Cr

Import

₹6,54,714.68 Cr

Trade Balance

−3,30,956.86

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Sub-Chapter 8428 Export-Import Analysis

Consistent Export Growth: 13.81% CAGR Over 8 Years

India's exports under HSN Sub-Chapter 8428 have grown at a compound annual rate of 13.81% over 8 fiscal years, rising from ₹1,304.82 Crore in FY 2018-19 to ₹3,226.64 Crore in FY 2025-26.

HSN Sub-Chapter 8428 Ranked #199 Among All 1233 Subchapters by Export Value

In FY 2025-26, HSN Sub-Chapter 8428 ranks #199 out of 1233 subchapters by total export value. Within Chapter 84, it ranks #22 of 86. By trade surplus, it ranks #1133 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 ₹6,708.42 Crore in HSN Sub-Chapter 8428 Goods

In FY 2025-26, India's imports of ₹9,935.06 Cr exceeded exports of ₹3,226.64 Cr, resulting in a trade deficit of ₹6,708.42 Crore — ranking #1133 of 1233 by surplus magnitude.

Import Growth of 12.52% CAGR Signals Rising Demand for Lifting & loading machinery

India's imports under HSN Sub-Chapter 8428 have grown at 12.52% CAGR, reaching ₹9,935.06 Crore in FY 2025-26.

HSN Sub-Chapter 8428 Contributes 1.00% of Chapter 84 Exports — Ranked #22

Among the 86 subchapters under Chapter 84, HSN Sub-Chapter 8428 ranks #22 by export value — accounting for 1.00% of the chapter's total exports in FY 2025-26. On the import side, it holds 1.52% share (rank #18).

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8428 and GST compliance.

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.

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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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