Lekhae
HSN 8431: Machinery parts
HSN code 8431 covers: Machinery parts; used solely or principally with the machinery of heading no. 8425 to 8430.
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% — Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
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 8431
This heading has 8 subheadings, including: Machinery; parts of the machinery of heading no. 8425, Machinery; parts of the machinery of heading no. 8427, Lifts, skip hoists or escalators; parts thereof, Machinery; parts of the machinery of heading no. 8428, (other than lifts, skip hoists or escalators), Machinery parts; buckets, shovels, grabs and grips, for the machinery of heading no. 8426 and 8430, Machinery parts; bulldozer or angledozer blades, Boring or sinking machinery; parts for boring or sinking machinery of subheading 8430.41 or 8430.49, Machinery; parts of machines handling earth, minerals or ores and n.e.c. in heading no. 8431. Use the HSN/SAC finder to pin down the exact code.
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