Pump HSN Code
GST rates and HSN code for 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 – 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 | – | |
| Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415- Other Refrigerating Or Freezing Equipment; Heat Pumps:–Heat Pumps Other Than Air Conditioning Machi | 84186100 | 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 – Fans : Other: Blowers, Portable | 84145920 | 18% | – | 15/11/2017 | – | |
| Pumps For Dispensing Fuel Or Lubricants, Of The Type Used In Filling Stations Or In Garages | 841311 | 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- Other Refrigerating Or Freezing Equipment; Heat Pumps: Other: Refrigerated Farm Tanks, Industrial Ic | 84186950 | 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 Hoods Having A Maximum Horizontal Side Not Exceeding 120 Cm | 84146000 | 18% | – | 15/11/2017 | – | |
| Services | General Construction Services Of Long-Distance Underground/Overland/Submarine Pipelines, Communication And Electric Power Lines (Cables); Pumping Stations And Related Works; Transformer Stations And Related Works. | 995423 | 1.5/5/7.5/12/18 | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. Provided that carpet area of the affordable residential apartments as specified in the entry in column (3) relating to this item, is not less than 50 per cent. of the total carpet area of all the apartments in the project; Provided also that for the purpose of determining whether the apartments at the time of supply of the service are affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below or not, value of the apartments shall be the value of similar apartments booked nearest to the date of signing of the contract for supply of the service specified in the entry in column (3) relating to this item; Provided also that in case it finally turns out that the carpet area of the affordable residential apartments booked or sold before or after completion, for which gross amount actually charged was forty five lakhs rupees or less and the actual carpet area was within the limits prescribed in sub- clause (a) of clause (xvi) of paragraph 4 below, was less than 50 per cent. of the total carpet area of all the apartments in the project, the recipient of the service, that is, the promoter shall be liable to pay such amount of tax on reverse charge basis as is equal to the difference between the tax payable on the service at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein; Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments,- (i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner- promoter, and (ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter. Explanation. – (i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale, (ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently. Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only; Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person; Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both; Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement; (Please refer to the illustrations in annexure III) Explanation. – 1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year. 2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received. 3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)]. Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 20th of May, 2019; Provided also that where the option is not exercised in Form at annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised; Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.; | 01/04/2019 25/01/2018 13/10/2017 21/09/2017 22/08/2017 | – |
| Edible vegetables and certain roots and tubers | Other Vegetables,Fresh Or Chilled – Other —Pumpkins,Squash And Gourds (Cucurbita Spp.) | 07099300 | 5% | – | 01/07/2017 | – |
Understanding the HSN Code for Pumps
The term “pump” covers a vast array of devices, from simple hand-operated tools to complex industrial machinery. In the context of Goods and Services Tax (GST) in India, accurately identifying the Harmonized System of Nomenclature (HSN) code for a specific pump is essential for correct classification and taxation. This blog will explore the different types of pumps and their associated HSN codes and GST rates.
Categorize Pumps Under the HSN System
Pumps primarily fall under Chapter 84 of the HSN, which encompasses “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” However, the specific HSN code and GST rate depend on the type of pump and its intended application.
Pumps for Liquids
This broad category includes various pumps designed to move liquids, whether or not they have a measuring device.
- Positive Displacement Pumps (HSN 841350 and 841360):
- Metering and Dosing Pumps (84135010): These are “Other Reciprocating Positive Displacement Pumps” used for precise liquid dispensing. They are subject to a 28% GST rate, effective from 01/07/2017, with a revision on 15/11/2017.
- Other Rotary Positive Displacement Pumps (84136090): These are also taxed at 28% GST, with the same effective and revision dates.
- Centrifugal Pumps (HSN 841370):
- Vertical Turbine Driven Pumps (84137094): These “Other Centrifugal Pumps” also attract a 28% GST rate, effective from 01/07/2017, with a revision on 15/11/2017.
- Power Driven Water Pumps (HSN 8413):
- The general entry “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” under HSN 8413 was notably omitted from a specific rate. This indicates that while the broader category exists, more specific sub-classifications within 8413 govern the exact rate for these common water pumps, which usually fall under the 18% or 12% slab depending on type and power.
- Fuel/Lubricant Dispensing Pumps (HSN 841311):
- “Pumps For Dispensing Fuel Or Lubricants, Of The Type Used In Filling Stations Or In Garages” under HSN 841311 also have a 28% GST rate, effective from 01/07/2017, with a revision on 15/11/2017.
Air or Vacuum Pumps, Compressors, and Fans
These items fall under HSN Chapter 84, specifically within the 8414 series.
- Air Compressors (HSN 841440):
- “Reciprocating Air Compressors” (84144010) and “Other” (84144090) air compressors mounted on a wheeled chassis are subject to an 18% GST rate, effective from 15/11/2017.
- Hand or Foot-Operated Air Pumps (HSN 841420):
- “Other Hand Pumps” (84142020) have a 12% GST rate, effective from 01/07/2017.
- Parts of Air or Vacuum Pumps and Compressors (HSN 841490):
- “Of Gas Compressors Of A Kind Used In Refrigerating And Air” (84149011) are taxed at 18%, effective from 15/11/2017.
Heat Pumps (and Refrigerating Equipment)
Heat pumps are distinct from general liquid pumps and are categorized alongside refrigerating equipment.
- Heat Pumps (HSN 84186100): These fall under “Refrigerators, Freezers And Other Refrigerating Or Freezing Equipment, Electric Or Other; Heat Pumps Other Than Air Conditioning Machines Of Heading 8415.” They attract an 18% GST rate, effective from 27/07/2018.
Other Relevant Mentions
- The data also briefly mentions “Other Vegetables, Fresh Or Chilled – Other –Pumpkins,Squash And Gourds (Cucurbita Spp.)” under HSN 07099300 with a 5% GST rate, which is entirely unrelated to mechanical pumps and likely a data entry error in this context.
- There’s also a long entry under “Services” (HSN 995423) for “General Construction Services of Long-Distance Underground/Overland/Submarine Pipelines, Communication and Electric Power Lines (Cables); Pumping Stations and Related Works; Transformer Stations and Related Works.” This refers to the services related to pumping stations, not the pumps themselves, and has variable GST rates depending on specific conditions.
In summary, the HSN code and GST rate for a “pump” vary significantly based on its type and function, ranging from 12% for hand pumps to 28% for certain liquid and fuel dispensing pumps, with many others falling under the 18% category. No CESS is specified for these items in the provided data.
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