Piston HSN Code

Understanding the HSN Code for Engine Parts

The piston, a fundamental component in reciprocating engines, translates the force of expanding gases into linear motion, driving countless machines and vehicles. For manufacturers, suppliers, and distributors dealing with pistons, understanding their HSN (Harmonized System of Nomenclature) code and associated GST (Goods and Services Tax) rate is critical for smooth business operations and tax compliance.

The provided data clearly places pistons and related engine parts under Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. This is a broad chapter, but it correctly identifies pistons as essential parts of machinery.

Here’s a breakdown of how pistons and related engine components are typically classified:

Pistons as Engine Parts: HSN 8409

The most direct classification for pistons themselves falls under:

• HSN 8409: “Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408.”
  • This heading specifically covers parts designed for use with spark-ignition internal combustion piston engines (HSN 8407) or compression-ignition internal combustion piston engines (diesel or semi-diesel engines) (HSN 8408).
  • Within HSN 8409, the data highlights:
    • 84099911: “Valves, Inlet And Exhaust, Piston, Piston Rings, Piston Assemblies: Valve, Inlet And Exhaust.” While this specific code mentions “Valve, Inlet And Exhaust,” it is part of a broader category that includes “Piston, Piston Rings, Piston Assemblies.”
    • 84099192: “Suitable For Use Solely Or Principally With Spark Ignition Internal Combustion Piston Engines: Other: Of Other Petrol Engines.” This is a more general category for parts of petrol engines, and a piston for such an engine would fit here if a more specific code for “Pistons” isn’t available or relevant.
    • 84099193: “Suitable For Use Solely Or Principally With Spark Ignition Internal Combustion Piston Engines: Other: Of Kerosene Engines.” Similar to petrol engines, pistons for kerosene engines would fall here.
  • For all these classifications under HSN 8409, the GST rate is consistently 28%, effective from July 1, 2017.

Engines Containing Pistons: HSN 8407 and 8408

While pistons are parts, it’s also important to note the HSN codes for the engines that contain them:

• HSN 8407: “Spark-Ignition Reciprocating Or Rotary Internal Combustion Piston Engines.” This covers petrol and kerosene engines.
  • Examples from the data include:
    • 84073320: For motor cycles (cylinder capacity exceeding 250 cc but not exceeding 1,000 cc).
    • 84079020: Kerosene engines.
    • 84073210: For motor cycles (cylinder capacity exceeding 50 cc but not exceeding 250 cc).
  • The GST rate for these engines is also 28%, effective from July 1, 2017.
• HSN 8408: “Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines).”
  • While not explicitly detailed in the provided data, these are diesel engines which also contain pistons.

Vehicles and Generating Sets with Piston Engines

The data also touches upon end-products that utilize piston engines:

• HSN 8502: “Electric Generating Sets And Rotary Converters – Generating Sets With Compression-Ignition Internal Combustion Piston Engines (Diesel Or Semi-Diesel Engines).”
  • Examples include 85021200 (output exceeding 75 Kva but not exceeding 375 Kva) and 85021340 (output exceeding 2,000 Kva but not exceeding 5,000 Kva).
  • The GST rate for these generating sets is 18%, effective from July 1, 2017. This is a key distinction where the entire machine has a lower rate than its individual engine parts.
• HSN 8703, 8704, 8702, 8711: These HSNs cover various motor vehicles (cars, goods vehicles, public transport vehicles, motorcycles) and cycles, many of which are powered by piston engines.
  • The GST rates for these vehicles are complex, varying based on engine capacity, length, and fuel type, with rates like 28% being common, often with additional CESS. Effective dates and rate revisions are also noted, indicating frequent changes in this sector.

In summary, for businesses specifically dealing with pistons as standalone parts, the primary HSN code falls under 8409, attracting a 28% GST rate. However, when a piston is integrated into a complete engine or a vehicle, the HSN code and GST rate will apply to the higher-level assembly or finished product. Always ensure accurate classification based on the specific item being traded.