GST rates and HSN code for Water 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 – Fuel, Lubricating Or Cooling Medium Pumps For Internal Combustion Piston Engines: Water Pump | 84133030 | 28% | – | 15/11/2017 1/07/2017 | – |
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 | – | |
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: Water Cooler | 84186920 | 18% | – | 27/07/2018 27/07/2018 | – | |
Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Parts: 8413 91 – Of Pumps: Of Hand Pump For Handling Water | 84139140 | 28% | – | 15/11/2017 1/07/2017 | – | |
Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Other Reciprocating Positive Displacement Pumps: Primarily Designed For Handling Water : Deep Tube Well Turbine Pump | 84135021 | 28% | – | 15/11/2017 1/07/2017 | – | |
Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Other Pumps-Liquid Elevators: 8413 81 – Pumps : Axial Flow And Mixed Flow Vertical Pump Designed Primarily For Handling Water | 84138130 | 28% | – | 15/11/2017 1/07/2017 | – | |
Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Other Reciprocating Positive Displacement Pumps: Primarily Designed For Handling Water : Other | 84135029 | 28% | – | 15/11/2017 1/07/2017 | – | |
Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Other Centrifugal Pumps: Primarily Designed To Handle Water | 84137010 | 28% | – | 15/11/2017 1/07/2017 | – | |
Steam Or Other Vapour Generating Boilers (Other Than Central Heating Hot Water Boilers Capable Also Of Producing Low Pressure Steam); Superheated Water Boilers – Steam Or Other Vapour Generating Boilers: Other Vapour Generating Boilers, Including Hybrid B | 84021910 | 18% | – | 01/07/2017 | – | |
Producer Gas Or Water Gas Generators, With Or Without Their Purifiers; Acetylene Gas Generators And Similar Water Process Gas Generators, With Or Without Their Purifiers – Parts | 84059000 | 18% | – | 01/07/2017 | – | |
Producer Gas Or Water Gas Generators, With Or Without Their Purifiers; Acetylene Gas Generators And Similar Water Process Gas Generators, With Or Without Their Purifiers | 8405 | 18% | – | 01/07/2017 | – | |
Toys, games and sports requisites; parts and accessories thereof | Water Rides | 95082500 | 18% | – | – | – |
Articles And Equipment For General Physical Exercise, Gymnastics, Athletics, Other Sports (Including Tabletennis) Or Out-Door Games, Not Specified Or Included Elsewhere In This Chapter; Swimming Pools And Paddling Pools – Water-Skis, Surf-Boards, Sailboar | 95062900 | 18% | – | 15/11/2017 1/07/2017 | – | |
Water Park Amusements | 95082600 | 18% | – | – | – | |
Services | Water Distribution Services | 996921 | 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. | 01/07/2017 | – |
Edible fruit and nuts; peel of citrus fruit or melons | Fruit And Nuts, Uncooked Or Cooked Bysteaming Or Boiling In Water, Frozen,Whether Or Not Containing Added Sugar Orother Sweetening Matter Raspberries, Blackberries, Mulberries,Loganberries, Black, White Or Red Currantsand Gooseberries : Containing Added S | 08112010 | 5% | – | 01/07/2017 | – |
Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Salt (Including Table Salt And Denatured Salt) And Pure Sodium Chloride, Whether Or Not In Aqueous Solution Or Containing Added Anti-Caking Or Free Flowing Agents; Sea Water | 250100 | Nil | – | 01/07/2017 | – |
Ceramic products | Of A Water Absorption Coefficient By Weight Exceeding 10% | 69072300 | 18% | – | 15/11/2017 | – |
Edible vegetables and certain roots and tubers | Vegetables Provisionally Preserved(For Example, By Sulphur Dioxide Gas,In Brine, In Sulphur Water Or In Otherpreservative Solutions), But Unsuitablein That State For Immediate Consumption Other Vegetables; Mixtures Of Vegetables : Green Pepper In Brine | 07119010 | 5% | – | 01/07/2017 | – |
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Electric Instantaneous Or Storage Water Heaters And Immersion Heaters; Electric Space Heating Apparatus And Soil Heating Apparatus; Electrothermic Hair-Dressing Apparatus (For Example, Hair Dryers, Hair Curlers, Curling Tong Heaters) And Hand Dryers; Elec | 85167910 | 18% | – | 27/07/2018 27/07/2018 | – |
For businesses in India dealing with water pumps, knowing the correct HSN (Harmonized System of Nomenclature) code is absolutely critical for accurate GST compliance and streamlined trade. The HSN system, a globally recognized classification method, ensures uniformity in product categorization for taxation and customs purposes.
Water pumps, being essential machinery for moving liquids, primarily fall under Chapter 84, which broadly covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” The specific HSN code for a water pump depends on its type and primary function.
Based on the provided data, here are the key HSN codes associated with water pumps:
It’s important to distinguish these from other “water” related HSN codes in the provided data, which pertain to entirely different products or services like water coolers (84186920), water distribution services (996921), or water rides (95082500). These are unrelated to the classification of water pumps.
Accurate HSN code classification is fundamental for several reasons:
The HSN code for such a water pump is 84133030.
Most water pumps generally attract a 28% GST rate.
The 28% GST rate for water pumps became effective on July 1, 2017, with a revision on November 15, 2017.
Deep tube-well turbine pumps primarily designed for handling water fall under HSN 84135021.
The GST Council determines rates based on various factors, including the nature of the goods and revenue considerations. Heavy machinery and certain industrial equipment often fall into higher tax brackets.
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