Q3HSN Code 8404
Auxiliary plant for use with boilers of heading 8402
Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super heaters, soot removers, gas recoverers), condensers for steam or other vapour power units
GST rate
18%
Codes under 8404
| Code | Description | GST rate |
|---|---|---|
| 8404 10 | Auxiliary plants for use with boilers of heading 8402 or 8402 | 18% |
| 8404 10 00 | Auxiliary plants for use with boilers of heading8402 or 8402 | 18% |
| 8404 20 | Condensers for steam or other vapour power units | 18% |
| 8404 90 | Parts | 18% |
← Chapter 84: Machinery, engines and mechanical appliances
Related HSN codes
8405Producer gas or water gas generators, with or without their8403Central heating boilers other than thoseof heading 84028406Steam turbines and other vapour turbines8402Steam or other vapour generating boilers8407Spark-ignition reciprocating or rotary internal combustion8401Nuclear reactors; fuel elements (cartridges)
Frequently Asked Questions
What is the HSN code for auxiliary plant for use with boilers of heading 8402?
The HSN code for auxiliary plant for use with boilers of heading 8402 is 8404, under Chapter 84 (Machinery, engines and mechanical appliances).
What is the GST rate on auxiliary plant for use with boilers of heading 8402?
Auxiliary plant for use with boilers of heading 8402 is taxed at 18% GST under HSN code 8404.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.