Dewatering Pump HSN Code

Understanding the Dewatering Pump HSN Code

Dewatering pumps are unsung heroes in construction, mining, and various industries, diligently removing unwanted water to ensure smooth operations. But beyond their critical function, understanding their classification under the Harmonized System of Nomenclature (HSN) and associated Goods and Services Tax (GST) is vital for businesses. Let’s pump up our knowledge!

Dewatering pumps, fundamentally, are pumps for liquids. As such, they primarily fall under Chapter 84 of the HSN, which deals with “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” This broad chapter encompasses a wide range of pumping equipment.

When it comes to specific HSN codes for dewatering pumps, the classification often depends on their type and primary function. Based on the provided data, we can identify several relevant HSN codes, most commonly associated with a 28% GST rate, with an effective date of November 15, 2017, with initial applicability from July 1, 2017:

• 84133020: This code refers to “Pumps For Liquids… – Fuel, Lubricating Or Cooling Medium Pumps For Internal Combustion Piston Engines: Oil Pump.” While not directly a dewatering pump, some dewatering applications might involve pumps with similar characteristics.
• 84133030: This is for “Pumps For Liquids… – Fuel, Lubricating Or Cooling Medium Pumps For Internal Combustion Piston Engines: Water Pump.” This is a very broad category, and many dewatering pumps would fit here.
• 84135021: This applies to “Pumps For Liquids… – Other Reciprocating Positive Displacement Pumps: Primarily Designed For Handling Water : Deep Tube Well Turbine Pump.” Dewatering often involves pumping from wells.
• 84137094: This covers “Pumps For Liquids… – Other Centrifugal Pumps: Other: Vertical Turbine Driven Pumps.” Many dewatering operations utilize centrifugal and vertical turbine pumps.
• 84138130: This code is for “Pumps For Liquids… – Other Pumps-Liquid Elevators: 8413 81 – Pumps : Axial Flow And Mixed Flow Vertical Pump Designed Primarily For Handling Water.” These types are often used for high-volume dewatering.
• 84136090: This code is for “Pumps For Liquids… – Other Rotary Positive Displacement Pumps: Other.” Some specialized dewatering pumps might fall under this.

It is important to note that while many dewatering pumps fall under these HSNs with a 28% GST, there is also a specific entry that might reduce the rate for certain power-driven pumps primarily designed for handling water:

• 8413 (omitted): “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” – This entry, effective from July 1, 2017, indicates a potentially lower GST rate for such pumps, though the specific rate is “omitted” in the provided data. Further clarification would be needed for the precise rate on this specific type. However, other sources indicate these often attract an 18% GST.

Accurate HSN classification is paramount for businesses to ensure compliance with GST regulations, seamless import/export operations, and proper invoicing.