Impeller HSN Code

Understand the Impeller HSN Code for GST

Are you a manufacturer, supplier, or buyer of impellers navigating the world of Goods and Services Tax (GST) in India? Understanding the correct Harmonized System of Nomenclature (HSN) code is crucial for accurate tax classification and compliance. Let’s break down the HSN codes and GST rates for impellers.

What is the HSN Code for Centrifugal Pump Impellers?

When it comes to impellers that are parts of centrifugal pumps, the HSN code falls under Chapter 84 of the GST Tariff. This chapter covers a wide range of “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”

The specific HSN code for these impellers is 84139120. This code is a sub-classification of:

• 8413: Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Parts
• 8413 91: Of Pumps: Of Centrifugal Pumps

What is the GST Rate for Centrifugal Pump Impellers?

The GST rate for impellers classified under HSN code 84139120 is 18%. This rate has been in effect since July 1, 2017, and was revised to 18% on November 15, 2017.

What is the HSN Code for Impellers Made of Stainless Steel?

If the impeller is a cast article made of stainless steel, it may fall under a different HSN code in Chapter 73, which covers “Articles of iron or steel.”

The specific HSN code for other cast articles of stainless steel is 73259930. This code is a sub-classification of:

• 7325: Other Cast Articles Of Iron Or Steel
• 7325 99: Other : Of Stainless Steel

What is the GST Rate for Stainless Steel Impellers?

The GST rate for impellers classified under HSN code 73259930 is 18%. This rate has been effective since July 1, 2017.

Know the Difference in Classification

The key to correctly classifying your impeller is to determine its primary function and composition.

• If the impeller is specifically sold as a part of a centrifugal pump, the HSN code is likely to be 84139120.
• If the impeller is sold as a general cast article of stainless steel, its HSN code might be 73259930.

It’s always best to consult with a GST professional to ensure you use the correct HSN code and apply the appropriate tax rate for your specific product and business operations.