Mechanical seal HSN Code

Understanding the Mechanical Seal HSN Code

Mechanical seals are critical components in countless industries, from manufacturing and chemicals to oil and gas. They prevent leakage of fluids and gases in pumps, mixers, and other rotating equipment, ensuring efficiency and safety. For businesses dealing with these vital sealing solutions in India, understanding the correct HSN (Harmonised System of Nomenclature) code is paramount for seamless GST (Goods and Services Tax) compliance.

The Definitive HSN Code for Mechanical Seals

Based on the provided data, the classification for mechanical seals is clear and consistent. They primarily fall under Chapter 84, which encompasses “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”

Within this chapter, the most direct and widely applicable HSN code for mechanical seals is:

• 8484: This heading specifically covers “Gaskets And Similar Joints Of Metal Sheeting Combined With Other Material Or Of Two Or More Layers Of Metal; Sets Or Assortments Of Gaskets And Similar Joints, Dissimilar In Composition, Put Up In Pouches, Envelopes Or Similar Packings; Mechanical Seals.”
  • The most precise sub-heading is 84842000, which is explicitly designated for “Mechanical Seals.”

All mechanical seals classified under HSN 8484, including its subheadings like 84841010, 84841090, 84842000, and 84849000, consistently have an 18% GST rate. This rate became effective from November 15, 2017.

Other “Mechanical” Classifications to Note

While the focus here is on mechanical seals, the data also touches on other items containing the word “mechanical” or “seal,” which are distinctly different in their HSN classification:

• Machinery for Sealing (HSN 8422): This chapter covers machinery designed for cleaning, filling, closing, and sealing containers. Examples include HSN codes like 84224000 (packing or wrapping machinery, including heat-shrink wrapping machinery) or 84223000 (machinery for filling, closing, sealing or labeling bottles). These typically have an 18% or 28% GST rate, effective from July 1, 2017. It’s crucial not to confuse machinery that performs sealing with the mechanical components that provide the seal themselves.
• Other Mechanical Appliances (HSN 8479): This broad category includes “Machines And Mechanical Appliances Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter.” While a mechanical seal is a part of a larger machine, this HSN code (e.g., 84796000 for evaporative air coolers) typically applies to complete appliances, not individual sealing components. This also has an 18% GST rate.
• Mechanical Brushes/Sweepers (HSN 9603): This chapter deals with “Brooms, Brushes (Including Brushes Constituting Parts Of Machines, Appliances Or Vehicles), Hand-Operated Mechanical Floor Sweepers, Not Motorised.” These items (e.g., 96031000 for brooms and brushes, 96033090 for parts of brushes) have varying GST rates of 5% or 18%.
• Knives and Cutting Blades for Mechanical Appliances (HSN 8208): This chapter covers “Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.” While it relates to “mechanical appliances,” it’s for cutting tools, not sealing components, and carries an 18% GST rate.
• Reservoirs with no Mechanical Equipment (HSN 730900): This covers “Reservoirs, Tanks, Vats And Similar Containers…of Iron Or Steel…But Not Fitted With Mechanical Or Thermal Equipment.” This HSN also has an 18% GST rate.
• Breathing Appliances without Mechanical Parts (HSN 9020): This refers to “Other Breathing Appliances And Gas Masks, Excluding Protective Masks Having Neither Mechanical Parts Nor Replaceable Filters.” These have a 12% GST rate.