HSN 8408: Compression-ignition internal combustion piston engines

HSN code 8408 covers: Compression-ignition internal combustion piston engines (diesel or semi-diesel 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% — Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor
• 5% — Fixed Speed Diesel Engines of power not exceeding 15HP
• 5% — Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices;
• 18% — Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
• 18% — Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP

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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.