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Free Tools/HSN Code Finder/Chapter 84/HSN 8404
HSN 84044-Digit Heading

HSN 8404: Auxiliary plant for use with boilers of heading 8402 or 8403 – GST Rate

HSN 8404 covers auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super heaters, soot removers, gas recoverers). GST on HSN 8404 is 18% (rates effective 22 September 2025). This heading has 3 tariff items, for example 8404 10 00, 8404 20 00 and 8404 90 00.

Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 8404

18%CGST 9% + SGST 9% / IGST 18%

Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units

Reference: Schedule II, S. No. 391 (Spec: 8404)
Other entries in this chapter (4)

These apply only if your goods match the description.

5%CGST 2.5% + SGST 2.5% / IGST 5%

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

Reference: Schedule I, S. No. 437 (Spec: 84, 85 or 94)
18%CGST 9% + SGST 9% / IGST 18%

Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP

Reference: Schedule II, S. No. 386 (Spec: 84)
18%CGST 9% + SGST 9% / IGST 18%

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

Reference: Schedule II, S. No. 387 (Spec: 84 or 85)
18%CGST 9% + SGST 9% / IGST 18%

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

Reference: Schedule II, S. No. 473 (Spec: 84 or 85)

Sub-Headings & Tariff Items Under 8404

Showing 6 sub-classification codes with complete hierarchy descriptions.

8404106-Digit Sub-heading

Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Auxiliary Plant For Use With Boilers Of Heading 8402 Or 8403 (For Example, Economisers, Super Heaters, Soot Removers, Gas Recoverers), Condensers For Steam Or Other Vapour Power Units > Auxiliary Plants For Use With Boilers Of Heading 8402 Or 8402

840410008-Digit Tariff Item

Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Auxiliary Plant For Use With Boilers Of Heading 8402 Or 8403 (For Example, Economisers, Super Heaters, Soot Removers, Gas Recoverers), Condensers For Steam Or Other Vapour Power Units > Auxiliary Plants For Use With Boilers Of Heading 8402 Or 8402 > Auxiliary Plants For Use With Boilers Of Heading8402 Or 8402

8404206-Digit Sub-heading

Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Auxiliary Plant For Use With Boilers Of Heading 8402 Or 8403 (For Example, Economisers, Super Heaters, Soot Removers, Gas Recoverers), Condensers For Steam Or Other Vapour Power Units > Condensers For Steam Or Other Vapour Power Units

840420008-Digit Tariff Item

Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Auxiliary Plant For Use With Boilers Of Heading 8402 Or 8403 (For Example, Economisers, Super Heaters, Soot Removers, Gas Recoverers), Condensers For Steam Or Other Vapour Power Units > Condensers For Steam Or Other Vapour Power Units > Condensers For Steam Or Other Vapour Power Units

8404906-Digit Sub-heading

Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Auxiliary Plant For Use With Boilers Of Heading 8402 Or 8403 (For Example, Economisers, Super Heaters, Soot Removers, Gas Recoverers), Condensers For Steam Or Other Vapour Power Units > Parts

840490008-Digit Tariff Item

Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Auxiliary Plant For Use With Boilers Of Heading 8402 Or 8403 (For Example, Economisers, Super Heaters, Soot Removers, Gas Recoverers), Condensers For Steam Or Other Vapour Power Units > Parts > Parts

Other Headings in Chapter 84

HSN 8401
Nuclear Reactors; Fuel Elements (Cartridges), Non-Irradiated, For Nuclear Reactors; Machinery And Apparatus For Isotopic Separation
HSN 8402
Steam Or Other Vapour Generating Boilers (Other Than Central Heating Hot Water Boilers Capable Also Of Producing Low Pressure Steam), Super Heated Water Boilers
HSN 8403
Central Heating Boilers Other Than Thoseof Heading 8402
HSN 8405
Producer Gas Or Water Gas Generators, With Or Without Their Purifiers; Acetylene Gas Generators And Similar Water Process Gas Generators, With Or Without Their Purifiers
HSN 8406
Steam Turbines And Other Vapour Turbines
HSN 8407
Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines
HSN 8408
Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines)
HSN 8409
Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408
HSN 8410
Hydraulic Turbines, Water Wheels, Andregulators Therefor
HSN 8411
Turbo-Jets, Turbo-Propellers And Other Gas Turbines
HSN 8412
Other Engines And Motors
HSN 8413
Pumps For Liquids, Whether Or Not Fitted With A Measuring Device, Liquid Elevators
HSN 8414
Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters; Gas-Tight Biological Safety Cabinets, Whether Or Not Fitted With Filters
HSN 8415
Air Conditioning Machines, Comprising A Motor Driven Fan And Elements For Changing The Temperature And Humidity, Including Those Machines In Which The Humidity Cannot Be Separately Regulated
HSN 8416
Furnace Burners For Liquid Fuel , For Pulverised Solid Fuel Or For Gas, Mechanical Stokers, Including Their Mechanical Grates, Mechanical Ash Dischargers And Similar Appliances
HSN 8417
Industrial Or Laboratory Furnaces And Ovens, Including Incinerators, Non-Electric
HSN 8418
Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8412.5
HSN 8419
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
HSN 8420
Calendering Or Other Rolling Machines, Other Than For Metals Or Glass, And Cylinders Therefor
HSN 8421
Centrifuges, Including Centrifugal Dryers, Filtering Or Purifying Machinery And Appara For Liquids Or Gases
HSN 8422
Dish Washing Machines , Machinery For Cleaning Or Drying Bottles Or Other Containers, Machinery For Filling, Closing, Sealing Or Labelling Bottles, Cans, Boxes, Bags Or Other Containers, Machinery For Capsuling Bottles, Jars, Tubes And Similar Containers , Other Packing Or Wrapping Machinery (Including Heat-Shrink Wrapping Machinery), Machinery For Aerating Beverages
HSN 8423
Weighing Machinery (Excluding Balances Of A Sensitivity Of 5 Centigrams Or Better), Including Weight Operated Counting Or Checking Machines; Weighing Machine Weights Of All Kinds
HSN 8424
Mechanical Appliances (Whether Or Not Hand-Operated) For Projecting, Dispersing Or Spraying Liquids Or Powders, Fire Extinguishers, Whether Or Not Charged, Spray Guns And Similar Appliances, Steam Or Sand Blasting Machines And Similar Jet Projecting Machines
HSN 8425
Pulley Tackle And Hoists Other Than Skip Hoists, Winches And Capstans, Jacks
HSN 8426
Ship'S Derricks, Cranes Including Cable Cranes, Mobile Lifting Frames, Straddle Carriers And Works Trucks Fitted With A Crane
HSN 8427
Fork-Lift Trucks; Other Works Trucks Fitted With Lifting Or Handling Equipment
HSN 8428
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics)
HSN 8429
Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers
HSN 8430
Other Moving, Grading, Levelling, Scraping, Excavating, Tamping, Compacting, Extracting Or Boring Machinery, For Earth, Minerals Or Ores,Pile Drivers And Pile Extractors, Snow-Ploughs And Snow-Blowers
HSN 8431
Parts Suitable For Use Solely Or Principally With The Machinery Of Headings 8425 To 8430
HSN 8432
Agricultural, Horticultural Or Forestry Machinery For Soil Preparation Or Cultivation; Lawn Or Sports- Ground Rollers
HSN 8433
Harvesting Or Threshing Machinery, Including Straw Or Fodder Balers, Grass Or Hay Mowers, Machines For Cleaning, Sorting Or Grading Eggs, Fruit Or Other Agricultural Produce, Other Than Machinery Of Heading 8436
HSN 8434
Milking Machines And Dairy Machinery
HSN 8435
Presses, Crushers And Similar Machinery Used In The Manufacture Of Wine, Cider, Fruit Juices Or Similar Beverages
HSN 8436
Other Agricultural, Horticultural, Forestry, Poultry Keeping Or Bee-Keeping Machinery, Including Germination Plant Fitted With Mechanical Or Thermal Equipment, Poultry Incubators And Brooders
HSN 8437
Machines For Cleaning, Sorting Or Grading Seed, Grain Or Dried Leguminous Vegetables; Machinery Used In The Milling Industry Or For The Working Of Cereals Or Dried Leguminous Vegetables, Other Than Farm-Type Machinery
HSN 8438
Machinery, Not Specified Or Included Elsewhere In This Chapter, For The Industrial Preparation Or Manufacture Of Food Or Drink, Other Than Machinery For The Extraction Or Preparation Of Animal Or Fixed Vegetable Or Microbial Fats Or Oils
HSN 8439
Machinery For Making Pulp Of Fibrous Cellulosic Material Or For Making Or Finishing Paper Or Paperboard
HSN 8440
Book-Binding Machinery, Including Book-Sewing Machines
HSN 8441
Other Machinery For Making Up Paper Pulp, Paper Or Paperboard, Including Cutting Machines Of All Kinds
HSN 8442
Machinery, Apparatus And Equipment (Other Then The Machines Of Headings 8456 To 8465) For Preparing Or Making Plates, Printing Components , Plates, Cylinders And Lithographic Stones, Prepared For Printing Purposes (For Example, Planed, Grained Or Polished)
HSN 8443
Printing Machinery Used For Printing By Means Of Plates, Cylinders And Other Printing Components Of Heading 8442, Other Printers, Copying Machines And Facsimile Machines, Whether Or Not Combined, Parts And Accessories Thereof
HSN 8444
Machines For Extruding, Drawing, Texturing Or Cutting Man-Made Textile Materials
HSN 8445
Machines For Preparing Textile Fibres, Spinning, Doubling Or Twisting Machines And Other Machinery For Producing Textile Yarns, Textile Reeling Or Winding (Including Weft-Winding) Machines And Machines For Preparing Textile Yarns For Use On The Machines Of Heading 8446 Or 8446
HSN 8446
Machines For Preparing Textile Fibres, Spinning, Doubling Or Twisting Machines And Other Machinery For Producing Textile Yarns, Textile Reeling Or Winding (Including Weft-Winding Machines And Machines For Preparing Textile Yarns For Use On The Machines Of Heading 8446 Or 8446
HSN 8447
Knitting Machines, Stitch-Bonding Machines And Machines For Making Gimped Yarn, Tulle, Lace, Embroidery, Trimmings, Braid Or Net And Machines For Tufting.
HSN 8448
Auxiliary Machinery For Use With Machines Of Heading 8444, 8445, 8446 Or 8447 (For Example, Dobbies, Jacquards, Automatic Stop Motions, Shuttle Changing Mechanisms), Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of This Heading Or Of Heading 8444, 8445, 8446 Or 8447 (For Example, Spindles And Spindle Flyers, Card Clothing, Combs, Extruding Nipples, Shuttles, Healds And Heald Frames, Hosiery Needles)
HSN 8449
Auxiliary Machinery For Use With Machines Of Heading 8444, 8445, 8446 Or 8447 (For Example, Dobbies, Jacquards, Automatic Stop Motions, Shuttle Changing Mechanisms), Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of This Heading Or Of Heading 8444, 8445, 8446 Or 8447 (For Example, Spindles And Spindle Flyers, Card Clothing, Combs, Extruding Nipples, Shuttles, Healds And Heald Frames, Hosiery Needles)
HSN 8450
Household Or Laundry-Type Washing Machines, Including Machines Which Both Wash And Dry
HSN 8451
Household Or Laundry-Type Washing Machines, Including Machines Which Both Wash And Dry
HSN 8452
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 Coverings Such As Linoleum, Machines For Reeling, Unreeling, Folding, Cutting Or Pinking Textile Fabrics
HSN 8453
Sewing Machines, Other Than Book-Sewing Machines Of Heading 8440, Furniture, Bases And Covers Specially Designed For Sewing Machines, Sewing Machine Needles
HSN 8454
Machinery For Preparing, Tanning Or Working Hides, Skins Or Leather Or For Making Or Repairing Footwear Or Other Articles Of Hides, Skins Or Leather, Other Than Sewing Machines
HSN 8455
Converters, Ladles, Ingot Moulds And Casting Machines, Of A Kind Used In Metallurgy Or In Metal Foundries
HSN 8456
Machine-Tools For Working Any Material By Removal Of Material, By Laser Or Other Light Orphoton Beam, Ultra-Sonic, Electro-Discharge, Electro-Chemical, Electron Beam, Ionic-Beam Or Plasma Arc Processes, Water-Jet Cutting Machines
HSN 8457
Machine-Tools For Working Any Material By Removal Of Material, By Laser Or Other Light Orphoton Beam, Ultra-Sonic, Electro-Discharge, Electro-Chemical, Electron Beam, Ionic-Beam Or Plasma Arc Processes, Water-Jet Cutting Machines
HSN 8458
Lathes (Including Turning Centres) For Removing Metal
HSN 8459
Machine-Tools (Including Way-Type Unit Machines) For Drilling, Boring, Milling, Treading Or Tapping By Removing Metal, Other Than Lathes (Including Turning Centres) Of Heading 8457
HSN 8460
Machine-Tools For Deburring, Sharpening, Grinding, Honing, Lapping, Polishing Or Otherwise Finishing Metal, Or Cermets By Means Of Grinding Stones, Abrasives Or Polishing Products, Other Than Gear Cutting, Gear Grinding Or Gear Finishing Machines Of Heading 8460
HSN 8461
Machine-Tools For Deburring, Sharpening, Grinding, Honing, Lapping, Polishing Or Otherwise Finishing Metal, Or Cermets By Means Of Grinding Stones, Abrasives Or Polishing Products, Other Than Gear Cutting, Gear Grinding Or Gear Finishing Machines Of Heading 8460
HSN 8462
Machine-Tools (Including Presses) For Working Metal By Forging, Hammering Or Die Forging (Excluding Rolling Mills), Machine-Tools (Including Presses, Slitting Lines And Cut-To Length Lines) For Working Metal By Bending, Folding, Straightening, Flattening, Shearing, Punching, Notching Or Nibbling (Excluding Draw-Benches), Presses For Working Metal Or Metal Carbides, Not Specified Above
HSN 8463
Other Machine-Tools For Working Metal, Or Cermets, Without Removing Material
HSN 8464
Machine-Tools For Working Stone, Ceramics Concrete, Asbestos-Cement Or Like Mineral Materials Or For Cold Working Glass
HSN 8465
Machine-Tools (Including Machines For Nailing, Stapling, Glueing Or Otherwise Assembling) For Working Wood, Cork, Bone, Hard Rubber, Hard Plastics Or Similar Hard Materials
HSN 8466
Parts And Accessories Suitable For Use Solely Or Principally With The Machines Of Headings 8456 To 8465 Including Work Or Tool Holders, Self-Opening Dieheads, Dividing Heads And Other Special Attachm Ents For The Machines, Tool Holders For Any Type Of Tool, For Working In The Hand
HSN 8467
Tools For Working In The Hand, Pneumatic, Hydraulic Or With Self-Contained Electric Or Non-Electric Motor
HSN 8468
Machinery And Apparatus For Soldering, Brazing Or Welding, Whether Or Not Capable Of Cutting, Other Than Those Of Heading 8512.5; Gas- Operated Surface Tempering Machines And Appliances
HSN 8469
Typewriters Other Than Printers Of Heading 8443; Word-Processing Machines
HSN 8470
Calculating Machines And Pocket-Size Data Recording, Reproducing And Displaying Machines With Calculating Functions, Accounting Machines, Postage Franking Machines, Ticket-Issuing Machines And Similar
HSN 8471
Automatic Data Processing Machines And Units There Of , Magnetic Or Optical Readers, Machines For Transcribing Data On To Data Media In Coded Form And Machines For Processing Such Data, Not Elsewhere Specified Or Included
HSN 8472
Other Office Machines (For Example, Hectograph Or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting Or Wrap Ping Machines, Pencil-Sharpening Machines, Perforating Or Stapling Machines)
HSN 8473
Parts And Accessories (Other Than Covers, Carrying Cases And The Like) Suitable For Use Solely Or Principally With Machines Of Headings 8470 To 8471
HSN 8474
Machinery For Sorting, Screening, Separating, Washing, Crushing, Grinding, Mixing Or Kneading Earth, Stone, Ores Or Other Mineral Substances, In Solid (Including Powder Or Paste) Form; Machinery For Agglomerating, Shaping Or Moulding Solid Mineral Fuels, Ceramic Paste, Unhardened Cements, Plastering Materials Or Other Mineral Products In Powder Or Paste Form; Machines For Forming Foundry Moulds Of Sand
HSN 8475
Machines For Assembling Electric Or Electronic Lamps, Tubes Or Valves Or Flash-Bulbs, In Glass Envelopes, Machines Or Manufacturing Or Hot Working Glass Or Glassware
HSN 8476
Automatic Goods-Vending Machines (For Example, Postage Stamps, Cigarette, Food Or Beverage Machines), Including Money Changing Machines
HSN 8477
Machinery For Working Rubber Or Plastics Or For The Manufacture Of Products From These Materials, Not Specified Or Included Elsewhere In This Chapter
HSN 8478
Machinery For Preparing Or Making Up Tobacco, Not Specified Or Included Elsewhere In This Chapter
HSN 8479
Machines And Mechanical Appliances Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter
HSN 8480
Moulding Boxes For Metal Foundry: Mould Bases, Moulding Patterns, Moulds For Metal (Other Than Ingot Moulds), Metal Carbides, Glass, Mineral Materials, Rubber Or Plastics
HSN 8481
Taps, Cocks, Valves And Similar Appliances For Pipes, Boiler Shells, Tanks, Vats Or The Like, Including Pressure-Reducing Valves And Thermostatically Controlled Valves
HSN 8482
Ball Or Roller Bearings
HSN 8483
Transmission Shafts (Including Cam Shafts And Crank Shafts) And Cranks; Bearing Housings And Plain Shaft Bearings; Gears And Gearing; Ball Or Roller Screws; Gear Boxes And Other Speed Changers, Including Torque Converters; Flywheels And Pulleys, Including Pulley Blocks; Clutches And Shaft Couplings (Including Universal Joints)
HSN 8484
Gaskets And Similar Joints Of Metal Sheeting Combined With Other Material Or Of Two Or More Layers Of Metal, Sets Or Assortments Of Gaskets And Similar Joints, Dissimilar In Composition, Put Up In Pouches, Envelopes Or Similar Packings, Mechanical Seals Gaskets And Similar Joints Of Metal Sheeting
HSN 8485
Machines For Additive Manufacturing
HSN 8486
Machines And Apparatus Of A Kind Used Solely Or Pricipally For The Manufacture Of Semiconductor Boules Or Wafers, Semiconductor Devices, Electronic Integrated Circuits Or Flat Panel Displays, Machines And Apparatus Specified In Note 11(C) To This Chapter, Parts And Accessories
HSN 8487
Machines Parts, Not Containing Electrical Connectors, Insulators, Coils, Contacts Or Other Electrical Features, Not Specified Or Included Elsewhere In This Chapter
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