The water pump hsn code is 8413, the heading for pumps for liquids, which covers submersible pumps, monoblock and centrifugal pumps, pressure pumps and borewell turbine pumps, and GST on water pumps is 18%. Hand pumps and hydraulic pumps for tractors are 5%, and solar water pumps can fall within the 5% renewable devices entry.
Vacuum pumps and air pumps are a different heading. This page lists the pump lines, a pump dealer's bill and how solar pumps and pump installations are taxed. Motors are on the electric motor page.
Pumps: codes and GST rates
Item / HSN / GST- Submersible pumps18%Power driven water pumps
- Monoblock and centrifugal pumps18%Horizontal and vertical
- Pressure booster pumps18%Domestic pressure pumps
- Deep well turbine pumps18%Tube well pumps
- Concrete pumps18%Construction
- Dosing and diaphragm pumps18%Reciprocating pumps
- Fuel dispensing pumps18%Filling station pumps
- Hand pumps5%Hand operated
- Hydraulic pumps for tractors5%Specific entry
- Solar water pumps5%Solar power based devices
- Pump parts18%Hand pump parts 5%
- Vacuum pumps18%Air and gas pumps
Quick facts
HSN heading
8413: pumps for liquidsGST rate
18% (9% CGST + 9% SGST)Lower rates
Hand pumps and tractor hydraulic pumps 5%Solar pumps
5% under the renewable devices entryDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8414 for water pumps (8414 is air pumps)
Water pump hsn code and gst rate table
| Pump | HSN | GST |
|---|---|---|
| Fuel dispensing pump | 8413 11 | 18% |
| Hand pump | 8413 20 | 5% |
| Fuel, lubricating or cooling pumps for engines | 8413 30 | 18% |
| Concrete pump | 8413 40 | 18% |
| Reciprocating pumps, dosing pumps | 8413 50 | 18% |
| Rotary pumps, gear pumps | 8413 60 | 18% |
| Centrifugal, submersible, monoblock pumps | 8413 70 | 18% |
| Other pumps, pressure boosters | 8413 81 | 18% |
| Hydraulic pump for tractors | 8413 81 90 | 5% |
| Pump parts | 8413 91 | 18% |
| Solar water pump | 8413 | 5% |
8413 hsn code gst rate
The general entry for 8413 is 18%. It names power driven pumps primarily designed for handling water, such as centrifugal, deep tube well turbine, submersible, axial flow and mixed flow pumps, together with concrete pumps, rotary pumps and fuel dispensing pumps. Hand pumps and their parts are 5%, and hydraulic pumps for tractors are 5%.
Submersible pump and monoblock pump hsn code
These two types make up most pump sales in towns and villages, for homes, farms and small buildings alike. Submersible borewell pumps and openwell submersibles are centrifugal pumps under 8413 70 at 18%. Monoblock pumps, where the motor and pump share one shaft, are also 8413 70. A pump sold with its motor as one unit is classified as a pump, not a motor. The horsepower, stage count and borewell size leave both code and rate untouched, so a 0.5 horsepower openwell pump and a 10 horsepower borewell pump both carry 18%.
Solar water pump gst rate
Solar water pumping systems, where the pump runs on a solar panel, qualify as solar power based devices and are taxed at 5%. A normal electric pump sold alone stays at 18% even if the buyer later runs it on solar power. See solar panels.
Pump dealer's invoice
Pump dealer to a farmer's cooperative in the same state: Submersible pump 1.5 horsepower, HSN 8413 70, 4 pieces, Rs 48,000. Column pipes, HSN 3917 23, Rs 12,000. Taxable value Rs 60,000. CGST 9% Rs 5,400. SGST 9% Rs 5,400. Total Rs 70,800.
Pipes for borewells are covered on the PVC pipes page. Borewell drilling is a construction service under SAC 9954. A pump mechanic who repairs or rewinds a pump bills a repair service at 18%, and spare parts at their own codes.
Vacuum pump and air pump hsn code
Vacuum pumps, air compressors and bicycle pumps are 8414, not 8413, at 18%. See machinery.
Pump dealers should treat this as background only. Agricultural and solar supplies have conditions, so confirm the entry on the GST portal and ask a GST practitioner or chartered accountant before billing a pump at 5%.
Frequently asked questions
How much GST is charged on water pumps?
Power driven water pumps under 8413 are 18%. Hand pumps are 5%.
What is the submersible pump hsn code?
Submersible pumps are 8413 70, at 18%.
What is the 8413 hsn code gst rate?
18% in general, with 5% for hand pumps and tractor hydraulic pumps.
What is the GST on solar water pumps?
Solar water pumping systems are 5% as solar power based devices.
What is the vacuum pump hsn code?
Vacuum pumps are 8414 10, at 18%.