HSN 8428: Other lifting – GST Rate
HSN 8428 covers other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics). GST on HSN 8428 is 18% (rates effective 22 September 2025). This heading has 19 tariff items, for example 8428 10 11, 8428 10 19 and 8428 10 20.
Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
GST Rates for Heading 8428
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
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 8428
Showing 29 sub-classification codes with complete hierarchy descriptions.
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Lifts And Skip Hoists:
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Lifts And Skip Hoists: > Lifts Of A Kind Used In Buildings
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Lifts And Skip Hoists: > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Lifts And Skip Hoists: > Skip Hoists
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Pneumatic Elevators And Conveyors:
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Pneumatic Elevators And Conveyors: > Belt Conveyors
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Pneumatic Elevators And Conveyors: > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Pneumatic Elevators And Conveyors: > Pneumatic Elevators
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Specially Designed For Underground Use
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Specially Designed For Underground Use > Specially Designed For Underground Use
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Other, Bucket Type
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Other, Bucket Type > Other, Bucket Type
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Other, Belt Type
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Other, Belt Type > Other, Belt Type
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Other > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Escalators And Moving Walkways
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Escalators And Moving Walkways > Escalators And Moving Walkways
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > 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
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > 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
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > 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
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Teleferics, Chair-Lifts, Ski-Rag Lines, Traction Mechanisms For Funiculars
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Teleferics, Chair-Lifts, Ski-Rag Lines, Traction Mechanisms For Funiculars > Teleferics, Chair-Lifts, Ski-Rag Lines, Traction Mechanisms For Funiculars
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Industrial Robots
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Industrial Robots > Industrial Robots
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Other Machinery :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Other Machinery : > For Coal Handling
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Other Machinery : > For Ash Handling
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) > Other Machinery : > Other
Other Headings in Chapter 84
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