Submersible Pump HSN Code

Understand the Submersible Pump HSN Code

Submersible pumps are indispensable tools for drawing water from wells, boreholes, and other deep sources, powering irrigation, domestic water supply, and various industrial applications. For businesses involved in the manufacturing, import, or sale of these crucial pumps, understanding their correct HSN (Harmonized System of Nomenclature) code is vital for accurate GST (Goods and Services Tax) compliance in India. The HSN system provides a globally standardized method for classifying products, ensuring clarity in trade and taxation.

The provided data offers direct guidance on the HSN classification of submersible pumps, placing them squarely within the realm of machinery and mechanical appliances, specifically focusing on pumps for liquids.

Submersible Pumps in the HSN System

Submersible pumps, as machines designed for handling liquids, are primarily classified under Chapter 84 of the HSN, which covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” This broad chapter is the appropriate home for various types of machinery, including pumps.

Specifically, submersible pumps fall under HSN Heading 8413: “Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators.”

Within this heading, the most direct reference to submersible pumps is:

• 8413 (omitted – 01/07/2017): While the data shows a general entry for “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 8413 with an “omitted” status from July 1, 2017, this indicates that while submersible pumps fall under the broad heading 8413, their more specific sub-classification might have changed or been integrated into other codes.

Looking at the more detailed entries under HSN 8413 for pumps that handle water, we can infer the likely classification for submersible pumps that are designed for handling water:

• 84135021 (28% GST): This code is for “Other Reciprocating Positive Displacement Pumps: Primarily Designed For Handling Water : Deep Tube Well Turbine Pump.” While this is a specific type of pump, deep tube-well pumps can be submersible, and this code’s description of handling water makes it a relevant consideration depending on the specific design.
• 84138130 (28% GST): This code is for “Other Pumps-Liquid Elevators: 8413 81 – Pumps : Axial Flow And Mixed Flow Vertical Pump Designed Primarily For Handling Water.” Many submersible pumps are vertical and designed for water handling, so this is also a strong candidate.

Crucially, the data consistently shows a GST rate of 28% for various types of pumps designed primarily for handling water under HSN 8413, with effective dates mostly from November 15, 2017 (revisions from July 1, 2017). This indicates that submersible pumps would also attract this higher GST rate.

Distinguishing Other “Submersible” or “Pump” Related HSN Codes

The provided data also lists other HSN codes with the words “submersible” or “pump” but which refer to different types of products:

• Pumps for Internal Combustion Engines (84133020 and 84133030 – 28% GST): These are “Fuel, Lubricating Or Cooling Medium Pumps For Internal Combustion Piston Engines,” specifically oil or water pumps for engines. These are internal engine components, distinct from standalone water pumps.
• Parts of Pumps (84139140 and 84139120 – 28% GST): These cover “Parts: Of Hand Pump For Handling Water” and “Parts: Of Centrifugal Pumps” respectively. These are for components, not the complete pump.
• Air Pumps/Compressors/Fans (Chapter 8414 – 18% GST): These are for handling air or gas, not liquids (e.g., 84144010 for Reciprocating Air Compressors, 84145120 for Fans).
• Refrigerating Equipment (Chapter 8418 – 18% GST): These are for refrigerators, freezers, and heat pumps, not general liquid pumps.
• Submersible Drilling or Production Platforms (Chapter 89 – 5% GST): Codes like 89052000 and 8905, along with other similar entries in Chapter 89, refer to “Floating Or Submersible Drilling Or Production Platforms” or “Light-Vessels, Fire-Floats, Dredgers…” These are large maritime structures, not pumps.

Therefore, for classifying a submersible pump, the key is to confirm its function as a “pump for liquids” and its design for handling water.