GST rates and HSN code for Excavator.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Scrappers | 84293000 | 18% | – | 15/11/2017 | – |
Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Bulldozers And Angledozers – Other: Angledozers | 84291910 | 18% | – | 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 : Bulldozers | 84291120 | 18% | – | 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 Machines | 84294030 | 18% | – | 15/11/2017 | – | |
Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Bulldozers And Angledozers – Other:Bulldozers | 84291920 | 18% | – | 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: Other | 84295900 | 18% | – | 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 :Angledozers | 84291110 | 18% | – | 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 Capacity | 84294010 | 18% | – | 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 Loaders | 84295100 | 18% | – | 15/11/2017 | – | |
Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Graders And Levellers | 84292000 | 18% | – | 15/11/2017 | – | |
Self-Propelled Bulldozers, Angledozers, Graders, Levellers, Scrapers, Mechanical Shovels, Excavators, Shovel Loaders, Tamping Machines And Road Rollers – Bulldozers And Angledozers | 8429 | 18% | – | 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 Capacity | 84294020 | 18% | – | 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 Superstruct | 84295200 | 18% | – | 15/11/2017 | – |
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.
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:
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.
HSN (Harmonized System of Nomenclature) is an international system for classifying goods, including excavators, for trade and taxation.
It’s crucial for correct GST calculation, invoicing, customs duties (if applicable), and overall regulatory compliance
Excavators are categorized under HSN Chapter 84, which deals with machinery and mechanical appliances.
The GST rate for excavators and related self-propelled machinery is 18%.
The 18% GST rate for these machines became effective on November 15, 2017.
For definitive classification, always refer to the official GST portal, Customs Tariff Act, or consult with a qualified tax and customs professional.
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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