GST rates and HSN code for Fuel filter.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Automotive Diesel Fuel Not Containing Biodiesel Conforming To Standard Is 1460 | 27101944 | 18% | – | 01/07/2017 | – |
| M15 Fuel Conforming To Standard Is 17076 | 27101249 | 18% | – | 01/07/2017 | – | |
| High Flash High Speed Diesel Fuel Conformiing To Standard Is 16861 | 27101949 | 18% | – | 01/07/2017 | – | |
| Wood and articles of wood; wood charcoal | Fuel Wood, In Logs, In Billets, In Twigs, In Faggots Or In Similar Forms; Wood In Chips Or Particles; Sawdust And Wood Waste And Scrap, Whether Or Not Agglomerated In Logs, Briquettes, Pellets Or Similar Forms | 4401 | 5% | – | 01/07/2017 | – |
| Fuel Wood, In Logs, In Billets, In Twigs, In Faggots Or In Similar Forms; Wood In Chips Or Particles; Sawdust And Wood Waste And Scrap, Whether Or Not Agglomerated In Logs, Briquettes, Pellets Or Similar Forms – Sawdust And Wood Waste And Scrap, Whether O | 44013900 | 5% | – | 01/07/2017 | – | |
| Fuel Wood, In Logs, In Billets, In Twigs, In Faggots Or In Similar Forms; Wood In Chips Or Particles; Sawdust And Wood Waste And Scrap, Whether Or Not Agglomerated In Logs, Briquettes, Pellets Or Similar Forms- Fuel Wood, In Logs, In Billets, In Twigs, In | 44011010 | 5% | – | 01/07/2017 | – | |
| Project imports; laboratory chemicals; passengers’ baggage, personal importations by air or post; ship stores | All Other Consumable Stores Excluding Fuel, Lubricating Oil, Alcoholic Drinks And Tobacco Products | 98059000 | 0 | – | 01/07/2017 | – |
| Articles of iron or steel | Other, Including Appliances For Solid Fuel | 732189 | 18% | – | 15/11/2017 01/07/2017 | – |
| Stoves, Ranges, Grates, Cookers (Including Those With Subsidiary Boilers For Central Heating), Barbecues, Braziers, Gas-Rings, Plate Warmers And Similar Non-Electric Domestic Appliances, And Parts Thereof, Of Iron Or Steel – Other Appliances: For Gas Fuel | 73218100 | 18% | – | 15/11/2017 01/07/2017 | – | |
| Tobacco and manufactured tobacco substitutes | Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes – Cigarettes, Containing Tobacco : Filter Cigarettes Of Length (Including The Length Of The Filter, The Length Of Filter Being 11 Millimetres Or Its Actual Length, Whichever | 24022050 | 28% | – | 01/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Pumps For Dispensing Fuel Or Lubricants, Of The Type Used In Filling Stations Or In Garages | 841311 | 28% | – | 15/11/2017 1/07/2017 | – |
| Furnace Burners For Liquid Fuel, For Pulverised Solid Fuel Or For Gas; Mechanical Stokers, Including Their Mechanical Grates, Mechanical Ash Dischargers And Similar Appliances – Furnace Burners For Liquid Fuel | 84161000 | 18% | – | 01/07/2017 | – | |
| Furnace Burners For Liquid Fuel, For Pulverised Solid Fuel Or For Gas; Mechanical Stokers, Including Their Mechanical Grates, Mechanical Ash Dischargers And Similar Appliances – Other Furnace Burners, Including Combination Burners | 84162000 | 18% | – | 01/07/2017 | – | |
| Fuel, Lubricating Or Cooling Medium Pumps For Internal Combustion Piston Engines | 841330 | 28% | – | 15/11/2017 1/07/2017 | – | |
| – Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Fuel, Lubricating Or Cooling Medium Pumps For Internal Combustion Piston Engines: Oil Pump | 84133020 | 28% | – | 15/11/2017 1/07/2017 | – | |
| Furnace Burners For Liquid Fuel, For Pulverised Solid Fuel Or For Gas; Mechanical Stokers, Including Their Mechanical Grates, Mechanical Ash Dischargers And Similar Appliances – Parts | 84169000 | 18% | – | 01/07/2017 | – | |
| Nuclear Reactors; Fuel Elements (Cartridges), Non-Irradiated, For Nuclear Reactors; Machinery And Apparatus For Isotopic Separation Nuclear Reactors | 84011000 | 18% | – | 01/07/2017 | – | |
| Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Pumps Fitted Or Designed To Be Fitted With A Measuring Device: 8413 11 – Pumps For Dispensing Fuel Or Lubricants, Of The Type Used In Filling Stations Or In Garages: Othe | 84131199 | 28% | – | 15/11/2017 1/07/2017 | – | |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Articles Of Stone Or Of Other Mineral Substances (Including Carbon Fibres, Articles Of Carbon Fibres And Articles Of Peat), Not Elsewhere Specified Or Included Non-Electrical Articles Of Graphite Or Other Carbon: Graphite Filter Candle | 68151010 | 18% | – | 01/01/2019 1/01/2019 15/11/2017 | – |
| (waste and scrap) paper or paperboard | Filter Blocks, Slabs And Plates, Of Paper Pulp | 48120000 | 18% | – | 01/07/2017 | – |
A fuel filter is a vital component in any internal combustion engine, ensuring that only clean fuel reaches the engine, protecting it from contaminants and prolonging its life. For businesses dealing with fuel filters in India, understanding the correct HSN (Harmonized System of Nomenclature) code is crucial for accurate GST (Goods and Services Tax) compliance. Let’s delve into the HSN classification for fuel filters.
Fuel filters primarily fall under Chapter 84 of the HSN system, which broadly covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” This chapter is vast and includes various types of machinery and their components.
More specifically, fuel filters are typically classified under HSN Heading 8421, which covers “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof.” Within this heading, the most relevant HSN code for fuel filters, particularly those used in internal combustion engines, is:
While the provided data lists other HSN codes related to “fuel” in various contexts (like fuel wood, fuel pumps, or different types of fuel), these do not directly apply to the fuel filter itself, which is a filtering apparatus. Some instances might also show fuel filters under HSN 8409, which covers “Parts suitable for use solely or principally with the engines of heading 8407 or 8408.” However, 84212300 is typically preferred for the filter element as a filtering machinery part.
Based on the common HSN classification for fuel filters under Heading 8421, the Goods and Services Tax (GST) rate for fuel filters is generally 18%. This rate has been in effect since July 1, 2017, for most items under this chapter, ensuring a consistent taxation approach for such crucial automotive and industrial components.
Fuel filters are primarily covered under HSN Chapter 84.
HSN 8421 covers “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.”
While possible if considered as a general engine part, HSN 84212300 is more specific for its function as a filter.
No, the HSN code for fuel filters covers the filtering apparatus. Fuel (like diesel or petrol) has separate HSN codes under Chapter 27.
It ensures accurate GST calculation, compliance, and smooth import/export operations.
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Pocketful Fintech Capital Private Limited (CIN U65999DL2021PTC390548) | The SEBI Registration No. allotted to us is INZ000313732. NSE Member Code: 90326 | BSE Member Code: 6808 | MCX Member Code: 57120 DP | CDSL: 12099800
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