The machinery hsn code depends on what the machine does: Chapter 84 has a separate heading for compressors (8414), filters (8421), sprayers (8424), lifting gear (8428), gear boxes (8483) and so on, and almost all of them carry GST at 18%. Farm machines, sewing machines, hand pumps and drip irrigation are the main exceptions at 5%.
Use this page to pick the right heading, find the code for common parts like oil seals, gaskets and V belts, and see how a machine is shown on an invoice. Other metal and hardware items are listed on the iron and steel hub.
Machinery and parts: codes and GST rates
Item / HSN / GST- Air compressors, vacuum pumps and blowers18%Including compressors for fridges and ACs
- Hand operated air pumps (other than bicycle pumps)5%Bicycle pumps stay at 18%
- Filters and purifiers for liquids or gases18%Oil filters, air filters, water purifiers
- Spray guns, sand blasting machines18%Fire extinguishers also fall here
- Sprinklers, drip irrigation and mechanical sprayers5%Farm irrigation entries
- Lifts, conveyors and other handling machinery18%Belt conveyors, hoists, escalators
- Parts of cranes, excavators and loaders18%Parts for headings 8425 to 8430
- Sewing machines5%Other than book sewing machines
- Weighing machines18%Shop scales, platform scales
- Machines not specified elsewhere18%Composting machines are 5%
- Gear boxes, shafts, pulleys and couplings18%Transmission parts
- Metal gaskets and mechanical seals18%Rubber gaskets go under 4016
- V belts and conveyor belts of rubber18%Chapter 40, not 84
Quick facts
Chapter
84: machinery and mechanical appliancesGST rate
18% for most machines (9% CGST + 9% SGST)Lower rate
5% for farm machinery, sewing machines, hand pumps, sprinklersRate before the reform
Mostly 18%; some farm and sewing machines were 12%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8479 used for every machine; check the specific heading first
Machinery hsn code list by heading
Chapter 84 is organised by function. Find the heading that matches what the machine does before you look at 6 or 8 digits.
| Heading | Machines | GST |
|---|---|---|
| 8413 | Liquid pumps (water, oil, concrete) | 18%; hand pumps 5% |
| 8414 | Air and vacuum pumps, compressors, fans, hoods | 18% |
| 8418 | Refrigerating and freezing equipment | 18% |
| 8421 | Centrifuges, filters, water purifiers | 18% |
| 8423 | Weighing machines | 18% |
| 8424 | Spray guns, blasting machines, extinguishers, sprinklers | 18%; farm sprinklers and drip 5% |
| 8428 | Lifts, conveyors, hoists | 18% |
| 8432 to 8436 | Farm, harvesting and poultry machinery | 5% for most |
| 8452 | Sewing machines | 5% |
| 8465 to 8467 | Woodworking machines, hand power tools | 18% |
| 8479 | Machines with individual functions not covered elsewhere | 18% |
| 8481 | Valves and taps | 18% |
| 8482 | Ball and roller bearings | 18% |
| 8483 | Shafts, gears, gear boxes, pulleys, clutches | 18% |
8414 hsn code for compressors and blowers
Heading 8414 covers air compressors, vacuum pumps, blowers and also fans. An air compressor sold to a workshop is 8414 at 18%; a screw compressor on a wheeled chassis is 8414 40 30; a compressor of the kind used in fridges and ACs is 8414 30 00. The only lower rate inside 8414 is for hand operated pumps other than bicycle pumps, at 5%. Ceiling and table fans are in this heading too, covered on the fan codes page.
8421 and 8424 hsn code gst rate
Heading 8421 holds filtering and purifying machinery: oil filters and air filters for engines, water purifiers, and centrifuges. All are 18%. Heading 8424 is for machines that spray or project liquids and powders: spray guns, painting equipment, sand blasting machines and fire extinguishers at 18%. Sprinklers, drip irrigation systems, nozzles for them and mechanical sprayers used in farms are in Schedule I at 5%. A paint spray gun and a crop sprayer can share 8424, but the rate differs, so describe the item clearly on the bill. Fire safety items have their own page at fire extinguisher codes.
Machinery parts hsn code: seals, gaskets, belts and gears
Parts are where most wrong codes appear. The rule is to classify a part under its own heading if the tariff has one, and only otherwise with the machine.
- Gear box, gear, pulley, shaft, coupling: 8483 at 18%.
- Metal gaskets and mechanical seals: 8484 at 18%.
- Rubber gaskets and oil seals of rubber: 4016 93 at 18%, under rubber articles.
- V belts and conveyor belts of rubber: 4010 at 18%.
- Ball and roller bearings: 8482 at 18%; see bearing codes.
- Parts of cranes, loaders and excavators: 8431 at 18%.
- Electric motors: 8501 at 18%, on the electric motor page.
Sewing machine and farm machinery at 5%
Sewing machines of heading 8452 (other than book sewing machines) moved to 5%. Farm machinery for soil preparation (8432), harvesting and threshing machines (8433) and poultry and bee keeping machinery (8436) are also 5%. Machines that clean or grade eggs and fruit stay at 18%. Tractors are covered on the tractor codes page.
Writing a machine on a tax invoice
Sample line: Screw air compressor, 15 horsepower, HSN 8414 80, qty 1, taxable value Rs 2,50,000. IGST 18% Rs 45,000. Total Rs 2,95,000.
When machinery moves on a truck with a value above the e-way bill limit, generate the e-way bill with the same HSN. A business buying machinery for its factory can take full credit of the GST, since plant and machinery is not blocked.
Machinery classification here is general guidance only. A machine with several functions can belong to more than one heading, and entries get amended, so confirm against the newest rate notice on the GST portal and take a GST practitioner's or chartered accountant's view before settling the code for a costly machine.
Frequently asked questions
What is the GST rate on machinery?
Most machinery under Chapter 84 is taxed at 18%. Farm machinery, sewing machines, drip irrigation, sprinklers and hand pumps are taxed at 5%.
What is the compressor hsn code?
Air compressors fall under 8414. Compressors used in refrigerating equipment are 8414 30 00. The rate is 18%.
What is the oil seal hsn code?
Oil seals of rubber go under 4016 93 as rubber gaskets and seals. Mechanical seals and metal gaskets go under 8484. Both are 18%.
What is the 8479 hsn code used for?
8479 is for machines with individual functions that no other heading of Chapter 84 covers. It is 18%, except composting machines at 5%.
What is the gear box hsn code?
Gear boxes and other speed changers are in 8483 with shafts, pulleys and clutches, at 18%.