Gear HSN Code

Understand Gear HSN Codes and GST Rates

Gears are fundamental components in countless machines, from complex industrial equipment to everyday vehicles. For businesses dealing with gears, gear-related machinery, or specialized gear components, understanding the correct Harmonized System of Nomenclature (HSN) codes and their associated Goods and Services Tax (GST) rates is essential for accurate classification and compliance. Let’s delve into the various classifications of “gear” as per HSN.

Gears and Gearing in Mechanical Power Transmission

The most common understanding of “gear” relates to mechanical power transmission. These crucial components fall under the HSN Chapter 84: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”

Specifically, “Gears And Gearing; Ball Or Roller Screws; Gear Boxes And Other Speed Changers, Including Torque Converters; Flywheels And Pulleys, Including” are directly addressed by HSN code 8483. Different sub-classifications under this heading include:

• Transmission Shafts (Including Cam Shafts And Crank Shafts) And Cranks; Bearing Housings And Plain Shaft Bearings; Gears And Gearing; Ball Or Roller Screws; Gear Boxes And Other Speed Changers, Including Torque Converters; Flywheels And Pulleys, Including with HSN codes like 84832000, 84839000, 84836010, 84831010, and 84831099. All of these generally attract an 18% GST rate. The effective dates for these rates have seen revisions, with the latest listed as January 1, 2019, following an earlier effective date of October 13, 2017.

Machinery for Gear Manufacturing and Finishing

The HSN also classifies specialized machine tools used for creating and refining gears. These are found within the same Chapter 84 and include:

• Machine-Tools For Planing, Shaping, Slotting, Broaching, Gear Cutting, Gear Grinding Or Gear Finishing, Sawing, Cutting-Off And Other Machine Tools Working By Removing Metal, Or Cermets, Not Elsewhere Specified Or Included – Gear Cutting, Gear Grinding Or Gear Finishing Machines with HSN codes like 84614022 and 84614014. These also attract an 18% GST rate, effective from July 1, 2017.
• Machine-Tools For Deburring, Sharpening, Grinding, Honing, Lapping, Polishing Or Otherwise Finishing Metal, Or Cermets By Means Of Grinding Stones, Abrasives Or Polishing Products, Other Than Gear Cutting, Gear Grinding Or Gear Finishing Machines are covered by HSN codes such as 84602930, 84604019, 846018%, 84601100, 84602100, and 84604013. These specific machines and their broader category also have an 18% GST rate, effective from July 1, 2017.

Specialized Gear for Vehicles and Aircraft

“Gear” also appears in classifications for specialized equipment in other industries:

• Pedals And Crank-Gear, And Parts Thereof under “Parts And Accessories Of Vehicles Of Headings 8711 To 8713” (which relates to cycles and motorcycles) are classified under HSN 87149600. This specific type of gear attracts a 28% GST rate, with its effective date being August 1, 2019 (following an earlier date of July 1, 2017).
• Aircraft Launching Gear; Deck-Arrestor Or Similar Gear; Ground Flying Trainers; Parts Of The Foregoing Articles are found under HSN Chapter 88: “Aircraft, spacecraft, and parts thereof.” Specific HSN codes like 88051020 (for Deck Arrestor Or Similar Gear) and the broader 8805 category attract an 18% GST rate, effective from July 1, 2017.

Electrical Control Gear

The term “gear” can also refer to electrical control mechanisms:

• Control Gear And Starters For Dc Motors are classified under HSN 85359020 within Chapter 85: “Electrical machinery and equipment and parts thereof.” This specific control gear has an 18% GST rate, effective from July 1, 2017.