HSN 8402: Boilers; steam or other vapour generating (other than…

HSN code 8402 covers: Boilers; steam or other vapour generating (other than central heating hot water boilers, capable also of producing low pressure steam), super heated water boilers.

The GST rate for this code depends on the specific item (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025). The official schedule lists:

• 5% — Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices;
• 18% — Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
• 18% — Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-

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Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.