Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics). 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% | 8428 | Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) Notification 9/2025-CT(R), Schedule II, S.No. 417 |
| 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 8428 in the GSTN HSN master (29 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 | |
|---|---|---|---|
| 8428 10 | LIFTS AND SKIP HOISTS: | – | |
| 8428 10 11 | LIFTS OF A KIND USED IN BUILDINGS | – | Save |
| 8428 10 19 | OTHER | – | Save |
| 8428 10 20 | SKIP HOISTS | – | Save |
| 8428 20 | PNEUMATIC ELEVATORS AND CONVEYORS: | – | |
| 8428 20 11 | BELT CONVEYORS | – | Save |
| 8428 20 19 | OTHER | – | Save |
| 8428 20 20 | PNEUMATIC ELEVATORS | – | Save |
| 8428 31 | SPECIALLY DESIGNED FOR UNDERGROUND USE | – | |
| 8428 31 00 | SPECIALLY DESIGNED FOR UNDERGROUND USE | – | Save |
| 8428 32 | OTHER, BUCKET TYPE | – | |
| 8428 32 00 | OTHER, BUCKET TYPE | – | Save |
| 8428 33 | OTHER, BELT TYPE | – | |
| 8428 33 00 | OTHER, BELT TYPE | – | Save |
| 8428 39 | OTHER | – | |
| 8428 39 00 | OTHER | – | Save |
| 8428 40 | ESCALATORS AND MOVING WALKWAYS | – | |
| 8428 40 00 | ESCALATORS AND MOVING WALKWAYS | – | Save |
| 8428 50 10 | 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 | – | Save |
| 8428 50 20 | 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 | – | Save |
| 8428 50 90 | 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 | – | Save |
| 8428 60 | TELEFERICS, CHAIR-LIFTS, SKI-RAG LINES, TRACTION MECHANISMS FOR FUNICULARS | – | |
| 8428 60 00 | TELEFERICS, CHAIR-LIFTS, SKI-RAG LINES, TRACTION MECHANISMS FOR FUNICULARS | – | Save |
| 8428 70 | INDUSTRIAL ROBOTS | – | |
| 8428 70 00 | INDUSTRIAL ROBOTS | – | Save |
| 8428 90 | OTHER MACHINERY : | – | |
| 8428 90 10 | FOR COAL HANDLING | – | Save |
| 8428 90 20 | FOR ASH HANDLING | – | Save |
| 8428 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 (8428) 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.
