Machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric. Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 8419 12 | Solar water heater and system Notification 9/2025-CT(R), Schedule I, S.No. 428 |
| 18%9% + 9% | 8419 | [other than 8419 12] Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system] Notification 9/2025-CT(R), Schedule II, S.No. 408 |
| Entries for the whole of Chapter 84 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017- Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service Notification 9/2025-CT(R), Schedule I, S.No. 437 |
| 5%2.5% + 2.5% | 90 or 84 | Disposable sterilized dialyzer or micro barrier of artificial kidney Notification 9/2025-CT(R), Schedule I, S.No. 479 |
| 18%9% + 9% | 84 | Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP Notification 9/2025-CT(R), Schedule II, S.No. 386 |
| 18%9% + 9% | 84 or 85 | Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps Notification 9/2025-CT(R), Schedule II, S.No. 387 |
| 18%9% + 9% | 84 or 85 | E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer Notification 9/2025-CT(R), Schedule II, S.No. 473 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 8419 in the GSTN HSN master (65 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 8419 11 | INSTANTANEOUS GAS WATER HEATERS : | – | |
| 8419 11 10 | DOMESTIC TYPE | – | Save |
| 8419 11 90 | OTHER | – | Save |
| 8419 12 | SOLAR WATER HEATERS | 5% (Sch. I S.No. 428) | |
| 8419 12 00 | SOLAR WATER HEATERS | 5% (Sch. I S.No. 428) | Save |
| 8419 19 | OTHER : | – | |
| 8419 19 10 | DOMESTIC TYPE | – | Save |
| 8419 19 20 | OTHER | – | Save |
| 8419 20 | MEDICAL, SURGICAL OR LABORATORY STERILISERS: | – | |
| 8419 20 10 | AUTO CLAVES | – | Save |
| 8419 20 90 | OTHER | – | Save |
| 8419 31 00 | MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED (EXCLUDING FURNACES, OVENS AND OTHER EQUIPMENT OF HEADING 8514), FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING, PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PURPOSES; INSTANTANEOUS OR STORAGE WATER HEATERS, NON-ELECTRIC - DRYERS: FOR AGRICULTURAL PRODUCTS | – | Save |
| 8419 32 00 | MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED (EXCLUDING FURNACES, OVENS AND OTHER EQUIPMENT OF HEADING 8514), FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING, PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PURPOSES; INSTANTANEOUS OR STORAGE WATER HEATERS, NON-ELECTRIC - DRYERS: FOR WOOD, PAPER PULP, PAPER OR PAPER, BOARD | – | Save |
| 8419 33 | LYOPHILISATION APPARATUS, FREEZE DRYING UNITS AND SPRAY DRYERS | – | |
| 8419 33 00 | LYOPHILISATION APPARATUS, FREEZE DRYING UNITS AND SPRAY DRYERS | – | Save |
| 8419 34 | OTHER, FOR AGRICULTURAL PRODUCTS | – | |
| 8419 34 00 | OTHER, FOR AGRICULTURAL PRODUCTS | – | Save |
| 8419 35 | OTHER, FOR WOOD, PAPER PULP, PAPER OR PAPERBOARD | – | |
| 8419 35 00 | OTHER, FOR WOOD, PAPER PULP, PAPER OR PAPERBOARD | – | Save |
| 8419 39 | OTHER | – | |
| 8419 39 00 | OTHER | – | Save |
| 8419 40 | DISTILLING OR RECTIFYING PLANT: | – | |
| 8419 40 10 | FOR PETROLEUM REFINING | – | Save |
| 8419 40 20 | OTHER DISTILLING EQUIPMENT | – | Save |
| 8419 40 90 | OTHER | – | Save |
| 8419 50 | HEAT EXCHANGE UNITS: | – | |
| 8419 50 10 | MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED (EXCLUDING FURNACES, OVENS AND OTHER EQUIPMENT OF HEADING 8514), FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING, PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PURPOSES; INSTANTANEOUS OR STORAGE WATER HEATERS, NON-ELECTRIC - HEAT EXCHANGE UNITS: SHELL AND TUBE TYPE | – | Save |
| 8419 50 11 | SHELL AND TUBE TYPE | – | Save |
| 8419 50 12 | PLATE TYPE | – | Save |
| 8419 50 13 | SPIRAL TYPE | – | Save |
| 8419 50 19 | OTHER | – | Save |
| 8419 50 20 | MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED (EXCLUDING FURNACES, OVENS AND OTHER EQUIPMENT OF HEADING 8514), FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING, PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PURPOSES; INSTANTANEOUS OR STORAGE WATER HEATERS, NON-ELECTRIC - HEAT EXCHANGE UNITS: PLATE TYPE | – | Save |
| 8419 50 30 | MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED (EXCLUDING FURNACES, OVENS AND OTHER EQUIPMENT OF HEADING 8514), FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING, PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PURPOSES; INSTANTANEOUS OR STORAGE WATER HEATERS, NON-ELECTRIC - HEAT EXCHANGE UNITS: SPIRAL TYPE | – | Save |
| 8419 50 90 | MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED (EXCLUDING FURNACES, OVENS AND OTHER EQUIPMENT OF HEADING 8514), FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING, PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PURPOSES; INSTANTANEOUS OR STORAGE WATER HEATERS, NON-ELECTRIC - HEAT EXCHANGE UNITS: OTHER | – | Save |
| 8419 50 91 | SHELL AND TUBE TYPE | – | Save |
| 8419 50 92 | PLATE TYPE | – | Save |
| 8419 50 93 | SPIRAL TYPE | – | Save |
| 8419 50 99 | OTHER | – | Save |
| 8419 60 | MACHINERY FOR LIQUEFYING AIR OR OTHER GASES | – | |
| 8419 60 00 | MACHINERY FOR LIQUEFYING AIR OR OTHER GASES | – | Save |
| 8419 81 | FOR MAKING HOT DRINKS OR FOR COOKING OR HEATING FOOD : | – | |
| 8419 81 10 | FRIERS | – | Save |
| 8419 81 20 | OTHER KITCHEN MACHINES | – | Save |
| 8419 81 90 | OTHER | – | Save |
| 8419 89 | OTHER : | – | |
| 8419 89 10 | MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED (EXCLUDING FURNACES, OVENS AND OTHER EQUIPMENT OF HEADING 8514), FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, COOKING, ROASTING, DISTILLING, RECTIFYING, STERILISING, PASTEURISING, STEAMING, DRYING, EVAPORATING, VAPORISING, CONDENSING OR COOLING, OTHER THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC PURPOSES; INSTANTANEOUS OR STORAGE WATER HEATERS, NON-ELECTRIC - OTHER MACHINERY, PLANT AND EQUIPMENT - OTHER: PRESSURE VESSELS, REACTORS, COLUMNS OR TOWERS OR CHEMICAL STORAGE TANKS | – | Save |
| 8419 89 11 | PRESSURE VESSELS | – | Save |
| 8419 89 12 | REACTORS WITH TOTAL INTERNAL (GEOMETRIC) VOLUME GREATER THAN 0.1 M³ (100 L) AND LESS THAN 20 M³(20000 L) | – | Save |
| 8419 89 13 | OTHER REACTORS | – | Save |
| 8419 89 14 | DISTILLATION OR ABSORPTION COLUMNS OF INTERNAL DIAMETER GREATER THAN 0.1 M | – | Save |
| 8419 89 15 | OTHER DISTILLATION OR ABSORPTION COLUMNS | – | Save |
| 8419 89 16 | CHEMICAL STORAGE TANKS WITH A TOTAL INTERNAL(GEOMETRIC) VOLUME GREATER THAN 0.1 M³ (100 L) | – | Save |
| 8419 89 17 | OTHER CHEMICAL STORAGE TANKS | – | Save |
| 8419 89 19 | OTHER | – | Save |
| 8419 89 20 | GLASS LINED EQUIPMENT | – | Save |
| 8419 89 30 | AUTO CLAVES OTHER THAN FOR COOKING OR HEATING FOOD, NOT ELSEWHERE SPECIFIED OR INCLUDED | – | Save |
| 8419 89 40 | COOLING TOWERS AND SIMILAR PLANTS FOR DIRECT COOLING (WITHOUT A SEPARATING WALL) BY MEANS OF RECIRCULATED WATER | – | Save |
| 8419 89 50 | PASTEURIZERS | – | Save |
| 8419 89 60 | PLANT GROWTH CHAMBERS AND ROOMS AND TISSUE CULTURE CHAMBERS AND ROOMS HAVING TEMPERATURE, HUMIDITY OR LIGHT CONTROL | – | Save |
| 8419 89 70 | APPARATUS FOR RAPID HEATING OF SEMI-CONDUCTOR DEVICES, APPARATUS FOR CHEMICAL OR PHYSICAL VAPOUR DEPOSITION ON SEMI-CONDUCTOR WAFERS, APPARATUS FOR CHEMICAL VAPOUR DEPOSITION ON LCD SUBSTRATUS | – | Save |
| 8419 89 80 | VACUUM-VAPOUR PLANT FOR DEPOSITION OF METALS | – | Save |
| 8419 89 90 | OTHER | – | Save |
| 8419 90 | PARTS : | – | |
| 8419 90 10 | PARTS OF INSTANTANEOUS OR STORAGE WATER HEATERS (DOMESTIC TYPE) | – | Save |
| 8419 90 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (8419) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
