Dispenser pump HSN Code

Understanding the Dispenser Pump HSN Code

Dispenser pumps are ubiquitous, found in everything from fuel stations and industrial settings to household soap bottles and cosmetic packaging. These mechanical marvels ensure controlled and efficient dispensing of liquids. For businesses involved in the trade of dispenser pumps in India, deciphering the correct HSN (Harmonized System of Nomenclature) code is paramount for seamless GST (Goods and Services Tax) compliance.

What HSN Chapter Covers Dispenser Pumps?

Dispenser pumps, being mechanical devices designed to move and often measure liquids, primarily fall under Chapter 84 of the HSN system. This extensive chapter is dedicated to “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” Within this broad classification, specific headings cater to various types of pumps.

The Specific HSN Codes for Dispenser Pumps

The HSN code for a dispenser pump can vary significantly depending on its specific function and design, especially whether it includes a measuring device and what kind of liquid it dispenses.

The most relevant HSN heading for dispenser pumps is 8413: “Pumps for liquids, whether or not fitted with a measuring device; liquid elevators.” Within this heading, several sub-headings are crucial:

• 841311: This heading specifically covers “Pumps for dispensing fuel or lubricants, of the type used in filling stations or in garages.” Sub-codes like 84131191 (“Pumps for dispensing fuel”) and 84131199 (“Other pumps of the type used in filling stations/in garages”) are highly relevant for fuel dispenser pumps.
• 84135010: This code is for “Metering and dosing pumps,” which are a type of reciprocating positive displacement pump often used for precise dispensing in various industries.
• 84136090: This generally covers “Other rotary positive displacement pumps,” which can include many types of dispenser pumps that use a rotary mechanism.
• For hand-operated dispenser pumps, such as those found on soap bottles, HSN 84242000 (“Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders”) is also frequently used. This category covers a wider range of hand-operated dispensing mechanisms.
• Furthermore, if the dispenser pump is primarily a “part” of a larger pumping system, HSN codes under 841391 (“Parts of pumps”) or 84139190 (“Other parts of pumps”) might be applicable.

It’s clear that the HSN classification for a “dispenser pump” isn’t a single, fixed code. Businesses must carefully consider the pump’s primary function, mechanism, and whether it includes a measuring device to choose the most accurate HSN code.

What is the GST Rate for Dispenser Pumps?

The GST rate for dispenser pumps largely falls under two main categories based on their HSN classification:

• For most industrial and fuel dispensing pumps under HSN 8413, the GST rate is typically 28%. This rate has generally been in effect since November 15, 2017, having been revised from a previous rate of 18% for some types of pumps.
• For hand-operated dispenser pumps classified under HSN 8424, the GST rate is generally 18%. This rate has also seen changes, with 28% being applicable until November 14, 2017, and then reducing to 18% from November 15, 2017.

It’s crucial for businesses to ascertain the correct HSN code first to apply the appropriate GST rate.