Lekhae
HSN 8430: Moving, grading, levelling, scraping, excavating,…
HSN code 8430 covers: Moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals, or ores; pile drivers and extractors; snow ploughs and snow blowers.
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% — Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile-extractors; snow-ploughs and snow-blowers
- 18% — Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
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 8430
This heading has 9 subheadings, including: Pile-drivers and pile-extractors, Snow-ploughs and snow-blowers, Coal or rock cutters and tunnelling machinery; self-propelled, Coal or rock cutters and tunnelling machinery; not self-propelled, Boring or sinking machinery; self-propelled, n.e.c. in heading no. 8430, Boring and sinking machinery; not self-propelled, Machinery; for handling earth, minerals or ores, self-propelled, n.e.c. in heading no. 8430, Machinery; for tamping or compacting, not self-propelled…. Use the HSN/SAC finder to pin down the exact code.
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