GST Rates Chapter 84 Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

By | June 26, 2017
(Last Updated On: June 26, 2017)

GST Rates Chapter 84

[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]

CHAPTER 84 : NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

GST RATES

Nil :1.Handloom
2.1 [8445 Amber charkha]
5% :1.Hand pumps and parts thereof : 8413, 2 [8413 91].
2.Solar water heater and system : 8419 19.
2A.Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof [8437]
3.Renewable energy devices & spare parts for their manufacture
(a)Bio-gas plant
(b)Solar power based devices
(c)Solar power generating system
(d)Wind mills and wind operated electricity generator
(e)Waste to energy plants/devices
(f)Solar lantern/solar lamp
(g)Ocean waves/tidal waves energy devices/plants
4.3 [Pawan Chakki that is Air Based Atta Chakki]
5.3 [8472 : Braille paper, braille typewriters, braille watches, hearing aids and other appliances to compensate for a defect or disability [These goods are covered in List 32 appended to notification No. 12/2012-Customs, dated 17-3-2012 and are already at 5% GST rate (Chapter 90)]]
12% :1.4[Fuel elements (cartridges), non-irradiated, for nuclear reactors] : 8401.
2.Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps : 8413.
3.Bicycle pumps, hand pumps etc. : 8414 20 10, 8414 20 20 or 8414 90 12.
3A.Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers [8432]
3B.Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 [8433]
3C.Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders [8436]
4.Milking machines and dairy machinery : 8434
5.Sewing machines : 8452
6.Composting Machines : 8479
7.3 [Fixed Speed Diesel Engines]
18%:All goods not specified elsewhere.
1.Nuclear reactors; 5 [***] machinery and apparatus for isotopic separation : 8401.
 2.Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers: 8402.
3.Central heating boilers other than those of heading 8402 : 8403.
4.Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, superheaters, soot removers, gas recoverers); condensers for steam or other vapour power units : 8404.
5.Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers : 8405.
6.Steam turbines and other vapour turbines : 8406.
7.Hydraulic turbines, water wheels, and regulators therefor : 8410.
8.Turbo-jets, turbo-propellers and other gas turbines – turbojets : 8411.
9.Other engines and motors (Reaction engines other than turbojets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine] : 8412.
10.8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances.
11.8417 Industrial or laboratory furnaces and ovens, including incinerators, non-electric.
12.8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor.
13.Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases : 8421.
6[13A.Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heatshrink wrapping machinery); machinery for aerating beverages [8422 20 00, 8422 30 00, 8422 40, 8522 90]]
14.8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks.
15.Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane : 8426.
16.8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430.
17.8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages.
18.8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils.
19.8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard.
20.8440 Bookbinding machinery, including book sewing machines.
21.8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.
22.8442 Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished).
23.8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof.
24.8444 Machines for extruding, drawing, texturing or cutting man-made textile materials.
25.8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447.
26.8446 Weaving machines (looms).
27.8447 Knitting machines, stitch bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting.
28.8448 Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles).
29.8449 Machinery for the manufacture or finishing of felt or non-wovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats.
30.8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics.
31.8453 to 8471.
32.Braille typewriters, electric or non-electric : 8472. (See also Sl. No. 5 of 5%)
33.8473 to 8475, 8477 all goods.
34.8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)].
35.8480 to 8481.
35.7 [8482 Ball bearing, Roller Bearings, Parts & related accessories.]
36.8485 – Blank in Tariff.
37.8486 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories.
38.Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter :8487.
39.See also Sl. No. 10 of 28%.
40.See also Sl. No. 16 of 28%.
41.See also Sl. No. 18 of 28%.
28%:1.Spark-ignition reciprocating or rotary internal combustion piston engine :8407.
2.Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) :8408.
3.Parts suitable for use solely or principally with the engines of heading 8407 or 8408: 8409.
4.Pumps for dispensing fuel or lubricants of the type used in filling stations or garages under 8413 11(except hand pumps under 8413 11 10), Fuel, lubricating or cooling medium pumps for internal combustion piston engines [under 8413 30], concrete pumps :8413 40 00, other rotary positive displacement pumps [under 8413 60 : 8413.
5.Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters : 8414.
6.Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated : 8415.
7.Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 : 8418.
8.Storage water heaters, non-electric under 8419 19 (except solar water heater and system), 8419 89 10 [Pressure vessels, reactors, columns or towers or chemical storage tanks], 8419 89 20 [Glass lined equipment], 8419 89 30 [Auto claves other than for cooking or heating food, not elsewhere specified or included], 8419 89 40 [Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water], 8419 89 60 : Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control:, 8419 89 70 [Apparatus for rapid heating of semi-conductor devices, apparatus for chemical or physical vapour deposition on semi-conductor wafers; apparatus for chemical vapour deposition on LCD substratus] 8419.
9.Dish washing machines, household : 8422 11 00 and other 8422 19 00 8422.
10.Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds : 8423.
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under :
8423 : Weighing Machinery [other than electric or electronic weighing machinery] : 18%]
11.Fire extinguishers : 8424.
12.Fork-lift trucks; other works trucks fitted with lifting or handling equipment : 8427.
13.Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) : 8428.
14.Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers : 8429.
15.Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile drivers and pile extractors; snow ploughs and snow blowers : 8430.
 16.Printer, photo copying, fax machines, ink cartridges : 8443.
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under :
8443 : Printers [other than multifunction printers] : 18%]
17.Household or laundry type washing machines, including machines which both wash and dry : 8450.
18.Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencils harpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric] : 8472.
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under :
8472 : Perforating or stapling machines (staplers), pencil sharpening machines : 18%]
19.Automatic goods vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines : 8476.
20.Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter : 8478.
21.Passenger boarding bridges of a kind used in airports : 8479 71 00 and other : 8479 79 00.
22.Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) : 8483.
23.Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals: 8484.

1. Inserted by Addendum to the GST Rate Schedule for Goods, released by CBEC on 3-6-2017.

2. Substituted for “8414 90” by Addendum to the GST Rate Schedule for Goods, released by CBEC on 3-6-2017.

3.  Inserted by the GST Council in 16th Meeting held on 11-6-2017.

4. Substituted for “Nuclear fuel elements” by Addendum to the GST Rate Schedule for Goods, released by CBEC on 3-6-2017.
5. Words “fuel elements (cartridges), non-irradiated, for nuclear reactors;”, ibid.
6. Inserted by Addendum to the GST Rate Schedule for Goods, released by CBEC on 3-6-2017.
7.  Inserted by the GST Council in 16th Meeting held on 11-6-2017.

Read Complete Schedule of GST Rates for Goods

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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