Lekhae
HSN 8407: Reciprocating or rotary internal combustion piston engines
HSN code 8407 covers: Reciprocating or rotary internal combustion piston engines.
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% — Aircraft engines
- 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% — Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]
Pick the line that matches what you're billing.
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.
What's inside 8407
This heading has 8 subheadings, including: Engines; for aircraft, spark-ignition reciprocating or rotary internal combustion piston engines, Engines; outboard motors for marine propulsion, spark-ignition reciprocating or rotary internal combustion piston engines, Engines; for marine propulsion, (other than outboard motors), spark-ignition reciprocating or rotary internal combustion piston engines, Engines; reciprocating piston engines, of a kind used for the propulsion of vehicles of chapter 87, of a cylinder capacity not exceeding 50cc, Engines; reciprocating piston engines, of a kind used for the propulsion of vehicles of chapter 87, of a cylinder capacity exceeding 50cc but not exceeding 250cc, Engines; reciprocating piston engines, of a kind used for the propulsion of vehicles of chapter 87, of a cylinder capacity exceeding 250cc but not exceeding 1000cc, Engines; reciprocating piston engines, of a kind used for the propulsion of vehicles of chapter 87, of a cylinder capacity exceeding 1000cc, Engines; rotary internal combustion piston engines, for other than aircraft or marine propulsion. Use the HSN/SAC finder to pin down the exact code.
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