Heat exchanger HSN Code
GST rates and HSN code for Heat exchanger.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of iron or steel | Reservoirs, Tanks, Vats And Similar Containers For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not Fitted With Mechanical Or Thermal Equipment | 730900 | 18% | – | 01/07/2017 | – |
| Reservoirs, Tanks, Vats And Similar Containers For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not Fitted With Mechanical Or Thermal Equipment | 7309 | 18% | – | 01/07/2017 | – | |
| Aluminium and articles thereof | Aluminium Casks, Drums, Cans, Boxes And Similar Containers (Including Rigid Or Collapsible Tubular Containers), For Any Material (Other Than Compressed Or Liquefied Gas), Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not F | 76121090 | 18% | – | 01/07/2017 | – |
| Aluminium Casks, Drums, Cans, Boxes And Similar Containers (Including Rigid Or Collapsible Tubular Containers), For Any Material (Other Than Compressed Or Liquefied Gas), Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not F | 76129010 | 18% | – | 01/07/2017 | – | |
| Iron and steel | Flat-Rolled Products Of Stainless Steel, Of A Width Of 600 Mm Or More – Not Further Worked Than Hot-Rolled, Not In Coils : Of A Thickness Exceeding 10 Mm : Universal Plates Of Stainless Steel Or Heat Resisting Steel And Chromium Type : Exceeding 14 Mm | 72192112 | 18% | – | 01/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415 – Refrigerators, Household Type: Other | 84182900 | 18% | – | 27/07/2018 27/07/2018 | – |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415 – Freezers Of The Chest Type, Not Exceeding 800 L Capacity: Other | 84183090 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Industrial Or Laboratory Furnaces And Ovens, Including Incinerators, Non-Electric – Furnaces And Ovens For The Roasting, Melting Or Other Heat Treatment Of Ores, Pyrites Or Of Metals | 84171000 | 18% | – | 01/07/2017 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415- Freezers Of The Upright Type, Not Exceeding 900 L Capacity: Electrical | 84184010 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415- Other Refrigerating Or Freezing Equipment; Heat Pumps:–Heat Pumps Other Than Air Conditioning Machi | 84186100 | 18% | – | 27/07/2018 27/07/2018 | – | |
| Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Instruments And Apparatus For Measuring Or Checking The Flow, Level, Pressure Or Other Variables Of Liquids Or Gases (For Example, Flow Meters, Level Gauges, Manometers, Heat Meters), Excluding Instruments And Apparatus Of Heading 9014, 9015, 9028 Or 9032 | 90268090 | 18% | – | 01/07/2017 | – |
| Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes | Animal Or Vegetable Fats And Oils And Their Fractions, Boiled, Oxidised, Dehydrated, Sulphurised, Blown, Polymerised By Heat In Vacuum Or In Inert Gas Or Otherwise Chemically Modified, Excluding Those Of Heading 1516 ; Inedible Mixtures Or Preparations Of | 15180011 | 12% | – | 01/07/2017 | – |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Industrial Or Laboratory Electric Furnaces And Ovens (Including Those Functioning By Induction Or Dielectric Loss); Other Industrial Or Laboratory Equipment For The Heat Treatment Of Materials By Induction Or Dielectric Loss Other Equipment For The Heat T | 85144000 | 18% | – | 01/07/2017 | – |
| Industrial Or Laboratory Electric Furnaces And Ovens (Including Those Functioning By Induction Or Dielectric Loss); Other Industrial Or Laboratory Equipment For The Heat Treatment Of Materials By Induction Or Dielectric Loss – Other Furnaces And Ovens: Ot | 85143090 | 18% | – | 01/07/2017 | – | |
| Industrial Or Laboratory Electric Furnaces And Ovens (Including Those Functioning By Induction Or Dielectric Loss); Other Industrial Or Laboratory Equipment For The Heat Treatment Of Materials By Induction Or Dielectric Loss | 8514 | 18% | – | 01/07/2017 | – | |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Slag Wool, Rock Wool And Similar Mineral Wools; Exfoliated Vermiculite, Expanded Clays, Foamed Slag And Similar Expanded Mineral Materials; Mixtures And Articles Of Heat-Insulating, Sound-Insulating Or Sound-Absorbing Mineral Materials, Other Than Those O | 68069000 | 18% | – | 01/07/2017 | – |
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Pebbles, Gravel, Broken Or Crushed Stone, Of A Kind Commonly Used For Concrete Aggregates, For Road Metalling Or For Railway Or Other Ballast, Shingle And Flint, Whether Or Not Heat-Treated; Macadam Of Slag, Dross Or Similar Industrial Waste, Whether Or N | 25174900 | 5% | – | 01/07/2017 | – |
| Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated | 2513 | 5% | – | 01/07/2017 | – | |
| Pebbles, Gravel, Broken Or Crushed Stone, Of A Kind Commonly Used For Concrete Aggregates, For Road Metalling Or For Railway Or Other Ballast, Shingle And Flint, Whether Or Not Heat-Treated; Macadam Of Slag, Dross Or Similar Industrial Waste, Whether Or N | 2517 | 5% | – | 01/07/2017 | – | |
| Pebbles, Gravel, Broken Or Crushed Stone, Of A Kind Commonly Used For Concrete Aggregates, For Road Metalling Or For Railway Or Other Ballast, Shingle And Flint, Whether Or Not Heat-Treated; Macadam Of Slag, Dross Or Similar Industrial Waste, Whether Or N | 25174100 | 5% | – | 01/07/2017 | – |
Understand the Right HSN Code for Your Heat Exchanger
Heat exchangers are crucial components in a wide range of industries, including chemical processing, power generation, and HVAC systems. For manufacturers and traders of heat exchangers, knowing the correct HSN code is vital for GST compliance and seamless business operations. Let’s explore the HSN code and GST rate for these essential machines.
Classify Your Heat Exchanger
Heat exchangers are classified under Chapter 84 of the Harmonized System of Nomenclature (HSN), which covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”
The most common and specific HSN code for heat exchangers is 841950. This heading is for “Heat exchange units” and includes various types, such as:
- 84195010: Shell and tube type
- 84195020: Plate type
- 84195030: Spiral type
- 84195090: Other types
Your provided data includes various codes related to heat, heat treatment, and insulation, but the specific HSN code for a heat exchanger as a machine is 8419.
The Applicable GST Rate
The GST rate for heat exchangers under HSN code 841950 is 18%. This rate applies to various types of heat exchange units. It is important to note that the data you provided shows 18% for various heat-related items and machinery, and this rate is generally applicable to industrial and laboratory equipment.
The data also mentions some goods with a 5% GST rate, such as “Pebbles, Gravel… whether or not heat-treated.” However, this is for raw materials and not for manufactured machinery like a heat exchanger.
Differentiate Your Product from Other Heat-Related Items
The term “heat” appears in several HSN categories, so it is essential to classify your product correctly. Do not confuse a heat exchanger with:
- Heat Insulated Containers: HSN codes like 7309 (for iron/steel) and 7612 (for aluminum) cover containers that are “heat-insulated,” but they are storage containers, not machines for heat transfer.
- Heat Pumps: While related to temperature change, a heat pump is classified under HSN 8418, as it is part of refrigerating or freezing equipment.
- Heat Meters: These are measuring instruments and fall under HSN 9026.
- Heat-Treated Building Materials: HSN 25 is for mineral products like stone and gravel, which can be “heat-treated” but are not heat exchangers.
- Heat Treatment Furnaces: These are classified under HSN 8417 (non-electric) or 8514 (electric) and are used for processing materials, not for transferring heat between fluids.
By accurately classifying your heat exchanger under HSN 841950 and applying the correct GST rate, you can ensure your business remains compliant and avoids any discrepancies in tax filings.
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