Household or laundry-type washing machines, including machines which both wash and dry. 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% | 8451 | Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics Notification 9/2025-CT(R), Schedule II, S.No. 438 |
| 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 8451 in the GSTN HSN master (28 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 | |
|---|---|---|---|
| 8451 10 | DRY-CLEANING MACHINES : | – | |
| 8451 10 10 | DRY CLEANING MACHINES FOR COTTON TEXTILE | – | Save |
| 8451 10 90 | OTHER | – | Save |
| 8451 21 | EACH OF A DRY LINEN CAPACITY NOT EXCEEDING 10 KG | – | |
| 8451 21 00 | EACH OF A DRY LINEN CAPACITY NOT EXCEEDING 10 KG | – | Save |
| 8451 29 | OTHER | – | |
| 8451 29 00 | OTHER | – | Save |
| 8451 30 | IRONING MACHINES AND PRESSES (INCLUDING FUSING PRESSES): | – | |
| 8451 30 10 | HAND IRONING PRESS | – | Save |
| 8451 30 90 | OTHER | – | Save |
| 8451 40 | WASHING, BLEACHING OR DYEING MACHINES: | – | |
| 8451 40 11 | FOR COTTON TEXTILE | – | Save |
| 8451 40 19 | OTHER | – | Save |
| 8451 40 21 | FOR COTTON TEXTILE | – | Save |
| 8451 40 29 | FOR OTHER TEXTILE | – | Save |
| 8451 40 91 | FOR WASHING AND CLEANING FOR WOOLLEN TEXTILE | – | Save |
| 8451 40 99 | OTHER | – | Save |
| 8451 50 | MACHINES FOR REELING, UNREELING, FOLDING, CUTTING OR PINKING TEXTILE FABRICS | – | |
| 8451 50 00 | MACHINES FOR REELING, UNREELING, FOLDING, CUTTING OR PINKING TEXTILE FABRICS | – | Save |
| 8451 80 | OTHER MACHINERY : | – | |
| 8451 80 11 | FOR COTTON TEXTILE | – | Save |
| 8451 80 19 | OTHER | – | Save |
| 8451 80 21 | FOR COATING OR IMPREGNATING YARN OR FABRICS | – | Save |
| 8451 80 22 | OTHER FINISHING PROCESSES FOR COTTON TEXTILE | – | Save |
| 8451 80 29 | OTHER | – | Save |
| 8451 80 90 | OTHER | – | Save |
| 8451 90 | PARTS | – | |
| 8451 90 00 | PARTS | – | 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 (8451) 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.
