HSN 8408: Compression-ignition internal combustion piston engines – GST Rate
HSN 8408 covers compression-ignition internal combustion piston engines (diesel or semi-diesel engines). GST on HSN 8408 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 8 tariff items, for example 8408 10 10, 8408 10 91 and 8408 10 92.
Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
GST Rates for Heading 8408
Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor
Fixed Speed Diesel Engines of power not exceeding 15HP
Compression-ignition internal combustion piston engines (diesel or semi-diesel 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 8408
Showing 11 sub-classification codes with complete hierarchy descriptions.
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines) > Marine Propulsion Engines:
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines) > Marine Propulsion Engines: > Outboard Engines
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines) > Marine Propulsion Engines: > Of A Cylinder Capacity Not Exceeding 100 Cc
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines) > Marine Propulsion Engines: > Of A Cylinder Capacity Exceeding 100 Cc But Not Exceeding 250 Cc
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines) > Marine Propulsion Engines: > Of A Cylinder Capacity Exceeding 250 Cc
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines) > Engines Of A Kind Used For The Propulsion Of Vehicles Of Chapter 87:
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines) > Engines Of A Kind Used For The Propulsion Of Vehicles Of Chapter 87: > Of Cylinder Capacity Not Exceeding 250 Cc
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines) > Engines Of A Kind Used For The Propulsion Of Vehicles Of Chapter 87: > Engines Of Cylinder Capacity Exceeding 250 Cc
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines) > Other Engines:
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines) > Other Engines: > Stationary Engines Of Cylinder Capacity Exceeding 50 Cc
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines) > Other Engines: > Other
Other Headings in Chapter 84
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