GST rates and HSN code for Loading unloading.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Other Continuous-Action Elevators And Conveyors, For Goods Or Materials: Specially Designed For Underground Use | 84283100 | 18% | – | 15/11/2017 | – |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) 8428 10 – Lifts And Skip Hoists: Lifts: Other | 84281019 | 18% | – | 15/11/2017 | – | |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Other Machinery : For Coal Handling | 84289010 | 18% | – | 15/11/2017 | – | |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Pneumatic Elevators And Conveyors: Conveyors: Other | 84282019 | 18% | – | 15/11/2017 | – | |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Escalators And Moving Walkways | 84284000 | 18% | – | 15/11/2017 | – | |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) | 8428 | 18% | – | 15/11/2017 | – | |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Teleferics, Chair-Lifts, Ski-Raglines, Traction Mechanisms For Funiculars | 84286000 | 18% | – | 15/11/2017 | – | |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Mine Wagon Pushers, Locomotive Or Wagon Traversers, Wagon Tippers And Similar Railway Wagon Handling Equipment: Other | 84285090 | 18% | – | 15/11/2017 | – | |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) 8428 10 – Lifts And Skip Hoists: Lifts: Lifts Of A Kind Used In Buildings | 84281011 | 18% | – | 15/11/2017 | – | |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Other Continuous-Action Elevators And Conveyors, For Goods Or Materials: Other, Bucket Type | 84283200 | 18% | – | 15/11/2017 | – | |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Mine Wagon Pushers, Locomotive Or Wagon Traversers, Wagon Tippers And Similar Railway Wagon Handling Equipment: Wagon Marshalling Equipment | 84285010 | 18% | – | 15/11/2017 | – | |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Lifts And Skip Hoists: Skip Hoists | 84281020 | 18% | – | 15/11/2017 | – | |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Pneumatic Elevators And Conveyors: Conveyors: Belt Conveyors | 84282011 | 18% | – | 15/11/2017 | – | |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Other Continuous-Action Elevators And Conveyors, For Goods Or Materials: Other | 84283900 | 18% | – | 15/11/2017 | – | |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Other Machinery : Other | 84289090 | 18% | – | 15/11/2017 | – | |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Pneumatic Elevators And Conveyors Pneumatic Elevators | 84282020 | 18% | – | 15/11/2017 | – | |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Other Machinery : For Ash Handling | 84289020 | 18% | – | 15/11/2017 | – | |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Mine Wagon Pushers, Locomotive Or Wagon Traversers, Wagon Tippers And Similar Railway Wagon Handling Equipment: Wagon Tippers | 84285020 | 18% | – | 15/11/2017 | – | |
Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Other Continuous-Action Elevators And Conveyors, For Goods Or Materials: Other, Belt Type | 84283300 | 18% | – | 15/11/2017 | – | |
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Self-Loading Or Self-Unloading Trailers And Semi-Trailers For Agricultural Purposes | 87162000 | 12% | Nil | 01/08/2019 27/07/2018 27/07/2018 | – |
The terms “loading” and “unloading” refer to the processes of moving goods onto and off transport vehicles or into and out of storage. These are services integral to logistics and supply chains. As such, “loading and unloading” as a service doesn’t have a single, direct HSN code. Instead, the HSN code applies to the machinery and equipment used in these processes.
Based on the provided data, Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof is the primary chapter covering machinery used for lifting, handling, loading, or unloading. The main HSN heading is 8428: “Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics).”
Within this heading, various sub-classifications exist, all with a GST rate of 18% (effective 15/11/2017):
The data also includes 87162000: Self-Loading Or Self-Unloading Trailers And Semi-Trailers For Agricultural Purposes under Chapter 87: Vehicles other than railway or tramway rolling-stock…, with a 12% GST rate (effective 01/08/2019). These vehicles incorporate loading and unloading mechanisms.
Therefore, when discussing the HSN code related to loading and unloading, it’s essential to specify the type of machinery involved. The service of loading and unloading itself falls under service codes.
No, the service of loading and unloading itself doesn’t have a specific HSN code in this data. HSN codes classify goods (machinery), not services directly. Services related to transportation and handling would fall under service codes.
Machinery used for loading, unloading, lifting, and handling is primarily classified under Chapter 84 of the HSN code.
The main HSN heading for this type of machinery is 8428.
The GST rate for most of the loading and unloading machinery listed in the data is 18%.
No, self-loading trailers for agricultural purposes are classified under Chapter 87 (Vehicles), with HSN code 87162000 and a GST rate of 12%.
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