Excavator HSN Code

GST rates and HSN code for Excavator.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofSelf-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Scrappers8429300018%15/11/2017
Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Bulldozers And Angledozers – Other: Angledozers8429191018%15/11/2017
Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Bulldozers And Angledozers – Track Laying : Bulldozers8429112018%15/11/2017
Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Tamping Machines And Road Rollers :Tamping Machines8429403018%15/11/2017
Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Bulldozers And Angledozers – Other:Bulldozers8429192018%15/11/2017
Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Mechanical Shovels, Excavators And Shovel Loaders: Other8429590018%15/11/2017
Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Bulldozers And Angledozers – Track Laying :Angledozers8429111018%15/11/2017
Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Tamping Machines And Road Rollers :Road Rollers Upto 5 Tons Capacity8429401018%15/11/2017
Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Mechanical Shovels, Excavators And Shovel Loaders: Front-End Shovel Loaders8429510018%15/11/2017
Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Graders And Levellers8429200018%15/11/2017
Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Bulldozers And Angledozers842918%15/11/2017
Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Tamping Machines And Road Rollers :Road Rollers Above 5 Tons Capacity8429402018%15/11/2017
Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Mechanical Shovels, Excavators And Shovel Loaders: Machinery With A 360 Degrees Revolving Superstruct8429520018%15/11/2017

Understand the Excavator HSN Code: Your Guide to Heavy Machinery Classification

Excavators are indispensable workhorses in construction, mining, and various infrastructure projects. For businesses involved in the manufacturing, sales, rental, or import/export of these powerful machines, understanding their Harmonized System of Nomenclature (HSN) code is not just a regulatory formality but a critical aspect of efficient operations and Goods and Services Tax (GST) compliance. This blog will break down the HSN codes for excavators and related self-propelled machinery.

Excavator HSN Codes and GST Rates

Excavators, along with other heavy construction equipment like bulldozers, graders, and road rollers, are classified under HSN Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. This chapter is dedicated to various types of machinery.

Here are the specific HSN codes and their corresponding GST rates for excavators and similar self-propelled earth-moving machinery:

  • For Mechanical Shovels, Excavators, and Shovel Loaders:
    • HSN Code: 84295900 (Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Mechanical Shovels, Excavators And Shovel Loaders: Other)
    • GST Rate: 18%
    • Effective Date: 15/11/2017
  • For Machinery with a 360 Degrees Revolving Superstructure (often characteristic of excavators):
    • HSN Code: 84295200 (Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Mechanical Shovels, Excavators And Shovel Loaders: Machinery With A 360 Degrees Revolving Superstructure)
    • GST Rate: 18%
    • Effective Date: 15/11/2017

It’s important to note that the broader HSN code 8429 encompasses a range of earth-moving and construction machinery. While “Excavators” are explicitly mentioned in the general description of HSN 8429, their specific classification narrows down to the sub-headings that describe their characteristics, such as being a “Mechanical Shovel, Excavator, or Shovel Loader” or having a “360 Degrees Revolving Superstructure.”

All the listed categories for these self-propelled machines, including bulldozers, scrapers, graders, levellers, tamping machines, and road rollers, also carry an 18% GST rate with an effective date of 15/11/2017. This consistency simplifies compliance for businesses dealing with this range of heavy equipment.

FAQs

What does HSN mean for excavators?

HSN (Harmonized System of Nomenclature) is an international system for classifying goods, including excavators, for trade and taxation.

Why is the HSN code important for my excavator business?

It’s crucial for correct GST calculation, invoicing, customs duties (if applicable), and overall regulatory compliance

What HSN Chapter does an excavator fall under?

Excavators are categorized under HSN Chapter 84, which deals with machinery and mechanical appliances.

What is the GST rate for excavators?

The GST rate for excavators and related self-propelled machinery is 18%.

When did the 18% GST rate for excavators become effective?

The 18% GST rate for these machines became effective on November 15, 2017.

Where can I get official confirmation on excavator HSN codes?

For definitive classification, always refer to the official GST portal, Customs Tariff Act, or consult with a qualified tax and customs professional.

Are parts of excavators classified under the same HSN code?

Parts of excavators typically have separate HSN codes, usually within the same chapter (84), often under a heading like “parts suitable for use solely or principally with the machines of headings 8425 to 8430.”

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