HSN 8407: Spark-ignition reciprocating or rotary internal combustion – GST Rate
HSN 8407 covers spark-ignition reciprocating or rotary internal combustion piston engines. GST on HSN 8407 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 15 tariff items, for example 8407 10 00, 8407 21 00 and 8407 29 00.
Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
GST Rates for Heading 8407
Aircraft engines
Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]
Other entries in this chapter (4)
These apply only if your goods match the description.
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
Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
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
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
Sub-Headings & Tariff Items Under 8407
Showing 23 sub-classification codes with complete hierarchy descriptions.
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Aircraft Engines
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Aircraft Engines > Aircraft Engines
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Outboard Motors
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Outboard Motors > Outboard Motors
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Other > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Of A Cylinder Capacity Not Exceeding 50 Cc :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Of A Cylinder Capacity Not Exceeding 50 Cc : > For Motor Cycles
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Of A Cylinder Capacity Not Exceeding 50 Cc : > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc:
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc: > For Motor Cycles
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Of A Cylinder Capacity Exceeding 50 Cc But Not Exceeding 250 Cc: > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Of A Cylinder Capacity Exceeding 250 Cc But Not Exceeding 1,000 Cc
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Of A Cylinder Capacity Exceeding 250 Cc But Not Exceeding 1,000 Cc > For Motor Cars
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Of A Cylinder Capacity Exceeding 250 Cc But Not Exceeding 1,000 Cc > For Motor Cycles
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Of A Cylinder Capacity Exceeding 250 Cc But Not Exceeding 1,000 Cc > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Of A Cylinder Capacity Exceeding 1,000 Cc:
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Of A Cylinder Capacity Exceeding 1,000 Cc: > For Motor Cars
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Of A Cylinder Capacity Exceeding 1,000 Cc: > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Other Engines:
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Other Engines: > Petrol Engines
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Other Engines: > Kerosene Engines
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines > Other Engines: > Other
Other Headings in Chapter 84
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