Centrifuges, including centrifugal dryers, filtering or purifying machinery and appara for liquids or gases. 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 |
|---|---|---|
| 18%9% + 9% | 8421 | Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases Notification 9/2025-CT(R), Schedule II, S.No. 410 |
| 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 8421 in the GSTN HSN master (37 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 | |
|---|---|---|---|
| 8421 11 | CREAM SEPARATORS | – | |
| 8421 11 00 | CREAM SEPARATORS | – | Save |
| 8421 12 | CLOTHES-DRYERS | – | |
| 8421 12 00 | CLOTHES-DRYERS | – | Save |
| 8421 19 | OTHER : | – | |
| 8421 19 10 | BOWL CENTRIFUGES | – | Save |
| 8421 19 20 | BASKET CENTRIFUGES | – | Save |
| 8421 19 30 | CONTINUOUS AUTOMATIC CENTRIFUGES | – | Save |
| 8421 19 40 | SELF CLEANING CENTRIFUGES | – | Save |
| 8421 19 50 | DECANTER CENTRIFUGES HORIZONTAL BOWL | – | Save |
| 8421 19 60 | SCREW CONVEYOR CENTRIFUGES | – | Save |
| 8421 19 91 | FOR CHEMICAL INDUSTRIES | – | Save |
| 8421 19 99 | OTHER | – | Save |
| 8421 21 | FOR FILTERING OR PURIFYING WATER : | – | |
| 8421 21 10 | ION EXCHANGER PLANT OR APPARATUS | – | Save |
| 8421 21 20 | HOUSEHOLD TYPE FILTERS | – | Save |
| 8421 21 90 | OTHER | – | Save |
| 8421 22 | FOR FILTERING OR PURIFYING BEVERAGES OTHER THAN WATER | – | |
| 8421 22 00 | FOR FILTERING OR PURIFYING BEVERAGES OTHER THAN WATER | – | Save |
| 8421 23 | OIL OR PETROL-FILTERS FOR INTERNAL COMBUSTION ENGINES | – | |
| 8421 23 00 | OIL OR PETROL-FILTERS FOR INTERNAL COMBUSTION ENGINES | – | Save |
| 8421 29 | OTHER | – | |
| 8421 29 00 | OTHER | – | Save |
| 8421 31 | INTAKE AIR FILTERS FOR INTERNAL COMBUSTION ENGINES | – | |
| 8421 31 00 | INTAKE AIR FILTERS FOR INTERNAL COMBUSTION ENGINES | – | Save |
| 8421 32 | CATALYTIC CONVERTERS OR PARTICULATE FILTERS, WHETHER OR NOT COMBINED, FOR PURIFYING OR FILTERING EXHAUST GASES FROM INTERNAL COMBUSTION ENGINES | – | |
| 8421 32 00 | CATALYTIC CONVERTERS OR PARTICULATE FILTERS, WHETHER OR NOT COMBINED, FOR PURIFYING OR FILTERING EXHAUST GASES FROM INTERNAL COMBUSTION ENGINES | – | Save |
| 8421 39 | OTHER : | – | |
| 8421 39 10 | AIR SEPARATORS TO BE EMPLOYED IN THE PROCESSING, SMELTING OR REFINING OF MINERALS, ORES OR METALS, AIR STRIPPERS | – | Save |
| 8421 39 20 | AIR PURIFIERS OR CLEANERS | – | Save |
| 8421 39 90 | OTHER | – | Save |
| 8421 91 | OF CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS | – | |
| 8421 91 00 | OF CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS | – | Save |
| 8421 99 | OTHER | – | |
| 8421 99 00 | OTHER | – | Save |
| 8421 99 10 | Other: Reverse Osmosis (RO) membrane element for household type filters | – | Save |
| 8421 99 90 | Other: 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 (8421) 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.
