Sprinkler HSN Code

Sprinklers are vital for various applications, from agricultural irrigation to fire suppression systems. For businesses dealing with these essential devices in India, understanding the correct Harmonized System of Nomenclature (HSN) code and Goods and Services Tax (GST) rates is crucial for compliance.

The HSN Code for Sprinklers

The HSN system classifies goods based on their nature and function. For sprinklers, the primary HSN code falls under Chapter 84, which covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”

Specifically, the most relevant HSN code for sprinklers, including those used in irrigation and fire systems, is 8424. This broad heading describes:

“Mechanical Appliances (Whether Or Not Handoperated) For Projecting, Dispersing Or Spraying Liquids Or Powders; Fire Extinguishers, Whether Or Not Charged; Spray Guns And Similar Appliances; Steam Or Sand Blasting Machines And Similar Jet Projecting Machines.”

Within HSN 8424, the data provided highlights a key sub-classification:

• 84241000: This code specifically includes “Sprinklers; Drip Irrigation System Including Laterals; Mechanical Sprayers.” This is the most direct classification for the sprinklers themselves, especially those used in agriculture and general spraying.

It’s important to note that parts and accessories specifically designed for these sprinklers also fall under HSN 8424, often under subheadings like 84249000. For instance, “Nozzles For Drip Irrigation Equipment Or Nozzles For Sprinklers” are also classified under HSN 8424.

Therefore, whether you are dealing with a complete sprinkler system, individual sprinkler heads, or nozzles, the core HSN code generally remains 8424.

Understand the GST Rate on Sprinklers

Based on the provided data, sprinklers and related irrigation systems are largely categorized to promote agricultural growth and have a favorable GST rate:

• Sprinklers; Drip Irrigation System Including Laterals; Mechanical Sprayers (under HSN 8424) are subject to a 12% GST rate. This rate became effective on January 25, 2018.
• Nozzles for Drip Irrigation Equipment or Nozzles for Sprinklers (also under HSN 8424) also attract a 12% GST rate. This rate was effective from September 22, 2017, with a revision on July 27, 2018, reaffirming the 12% rate.

It’s notable that while mechanical appliances for spraying generally had an 18% GST rate initially (July 1, 2017), the specific inclusion of “Sprinklers; Drip Irrigation System Including Laterals; Mechanical Sprayers” and their parts into the 12% bracket signifies a clear intent to support these essential agricultural and water management tools.