Impeller Pump HSN Code
GST rates and HSN code for Impeller Pump.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Parts: 8413 91 – Of Pumps: Of Centrifugal Pumps | 84139120 | 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 | – | |
| Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Other Reciprocating Positive Displacement Pumps: Primarily Designed For Handling Water : Deep Tube Well Turbine Pump | 84135021 | 28% | – | 15/11/2017 1/07/2017 | – | |
| Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Other Pumps-Liquid Elevators: 8413 81 – Pumps : Axial Flow And Mixed Flow Vertical Pump Designed Primarily For Handling Water | 84138130 | 28% | – | 15/11/2017 1/07/2017 | – | |
| Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Parts: 8413 91 – Of Pumps: Of Hand Pump For Handling Water | 84139140 | 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: Water Pump | 84133030 | 28% | – | 15/11/2017 1/07/2017 | – | |
| Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Other Reciprocating Positive Displacement Pumps: Metering And Dosing Pumps | 84135010 | 28% | – | 15/11/2017 1/07/2017 | – | |
| Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Other Centrifugal Pumps: Other: Vertical Turbine Driven Pumps | 84137094 | 28% | – | 15/11/2017 1/07/2017 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Air Compressors Mounted On A Wheeled Chassis For Towing: Reciprocating Air Compressors | 84144010 | 18% | – | 15/11/2017 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Fans : 8414 51 – Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor Of | 84145120 | 18% | – | 15/11/2017 | – | |
| 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 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Air Compressors Mounted On A Wheeled Chassis For Towing: Other | 84144090 | 18% | – | 15/11/2017 | – | |
| Power Driven Pumps Primarily Designed For Handling Water, Namely, Centrifugal Pumps (Horizontal And Vertical), Deep Tube-Well Turbine Pumps, Submersible Pumps, Axial Flow And Mixed Flow Vertical Pumps | 8413 | omitted | – | 01/07/2017 | – | |
| Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Other Rotary Positive Displacement Pumps: Other | 84136090 | 28% | – | 15/11/2017 1/07/2017 | – | |
| 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 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Parts : Of Air Or Vacuum Pumps And Compressors: Of Gas Compressors Of A Kind Used In Refrigerating And Air | 84149011 | 18% | – | 15/11/2017 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Hand Or Foot-Operated Air Pumps : Other Hand Pumps | 84142020 | 12% | – | 01/07/2017 | – | |
| Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters Fans : 8414 51 – Table, Floor, Wall, Window, Ceiling Or Roof Fans, With A Self-Contained Electric Motor Of A | 84145110 | 18% | – | 15/11/2017 | – | |
| Articles of iron or steel | Other Cast Articles Of Iron Or Steel – Other : Other : Of Stainless Steel | 73259930 | 18% | – | 01/07/2017 | – |
Understand the Right HSN Code for Your Impeller Pump
Impeller pumps are a crucial component in various systems, from industrial machinery to water supply and irrigation. For businesses dealing with these pumps, understanding the correct HSN code is vital for GST compliance. Let’s delve into the classification of impeller pumps and their GST rates.
Navigate the HSN Code for Pumps
The HSN codes for pumps and their parts are primarily categorized under Chapter 84, which deals with “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”
An impeller is a rotating component within a centrifugal pump that moves fluid. Therefore, the HSN code for a pump with an impeller is determined by the pump’s primary function and type.
Based on the data, the relevant HSN codes are found under the heading “Pumps for liquids, whether or not fitted with a measuring device; liquid elevators,” which is HSN 8413. The classification gets more specific from there:
- Centrifugal Pumps: HSN codes like 84137094 are for “Other Centrifugal Pumps.” The term “impeller pump” often refers to a centrifugal pump, as the impeller is its main working part.
- Parts of Pumps: HSN codes like 84139120 are specifically for “Parts: Of Centrifugal Pumps.” This is the relevant code for a standalone impeller sold as a part.
It’s important to select the correct code based on whether you are selling a complete pump or just the impeller as a part.
Understand the GST Rate
The GST rate for pumps and their parts under HSN 8413 is typically 18%. This rate applies to various types of pumps, including centrifugal pumps and their parts. The data shows several HSN codes within 8413, such as 84139120, 84137094, and others, all with a GST rate of 28% in the provided data. However, as per recent GST revisions and industry practice, the rate for power-driven pumps primarily for handling water, including centrifugal pumps, is 12% or 18%. The 28% rate was revised for many goods in 2017. As of today, the general rate for these items is 18%.
The provided data also shows a 12% GST rate for “hand-operated air pumps” under HSN 84142020. This is a different type of pump and not a liquid pump.
Distinguish Your Product
The HSN system can be complex, and you need to ensure you’re not confusing your impeller pump with other machinery or components that may contain the word “pump” or “impeller”:
- Air or Vacuum Pumps: HSN 8414 covers air pumps and compressors, which are distinct from liquid pumps.
- Refrigerator Parts: HSN 8418 is for refrigerators and freezers, and while they may have pumps or compressors, a separate HSN code is used for the appliance.
- Cast Iron Articles: HSN 7325 is for cast iron articles and may include an impeller made of cast iron, but if it is a dedicated pump part, it belongs in HSN 8413.
By correctly classifying your impeller pump or its parts under HSN 8413 and applying the current GST rate, you ensure accurate invoicing and compliance with GST regulations.
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