Q3HSN Code 8407
Spark-ignition reciprocating or rotary internal combustion
Spark-ignition reciprocating or rotary internal combustion piston engines
GST rate
| Aircraft engines | 5% |
| Outboard motors | 18% |
| Other › Other | 18% |
| For motor cycles — spark-ignition reciprocating or rotary internal combustion piston engines | 18% |
| Of a cylinder capacity not exceeding 50 cc › Other | 18% |
| Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc › Other | 18% |
| For motor cars — spark-ignition reciprocating or rotary internal combustion piston engines | 18% |
| Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc › Other | 18% |
| Of a cylinder capacity exceeding 1,000 cc › Other | 18% |
| Petrol engines | 18% |
| Kerosene engines | 18% |
| Other engines › Other | 18% |
Codes under 8407
| Code | Description | GST rate |
|---|---|---|
| 8407 10 | Aircraft engines | 18% |
| 8407 21 | Outboard motors | 18% |
| 8407 29 | Spark-ignition reciprocating or rotary internal combustion piston engines › Other | 18% |
| 8407 31 | A cylinder capacity not exceeding 50 cc — spark-ignition reciprocating or rotary internal combustion piston engines | 18% |
| 8407 31 10 | For motor cycles — spark-ignition reciprocating or rotary internal combustion piston engines | 18% |
| 8407 32 | A cylinder capacity exceeding 50 cc but not exceeding 250 cc — spark-ignition reciprocating or rotary internal combustion piston engines | 18% |
| 8407 32 10 | For motor cycles — spark-ignition reciprocating or rotary internal combustion piston engines | 18% |
| 8407 33 | A cylinder capacity exceeding 250 cc but not exceeding 1,000 cc — spark-ignition reciprocating or rotary internal combustion piston engines | 18% |
| 8407 33 10 | For motor cars — spark-ignition reciprocating or rotary internal combustion piston engines | 18% |
| 8407 33 20 | For motor cycles — spark-ignition reciprocating or rotary internal combustion piston engines | 18% |
| 8407 34 | A cylinder capacity exceeding 1,000 cc — spark-ignition reciprocating or rotary internal combustion piston engines | 18% |
| 8407 34 10 | For motor cars — spark-ignition reciprocating or rotary internal combustion piston engines | 18% |
| 8407 90 | Other engines — spark-ignition reciprocating or rotary internal combustion piston engines | 18% |
| 8407 90 10 | Petrol engines | 18% |
| 8407 90 20 | Kerosene engines | 18% |
← Chapter 84: Machinery, engines and mechanical appliances
Related HSN codes
8408Compression-ignition internal combustion piston engines8406Steam turbines and other vapour turbines8409Parts of engines (headings 8407, 8408)8405Producer gas or water gas generators, with or without their8410Hydraulic turbines, water wheels, andregulators therefor8404Auxiliary plant for use with boilers of heading 8402
Frequently Asked Questions
What is the HSN code for spark-ignition reciprocating or rotary internal combustion?
The HSN code for spark-ignition reciprocating or rotary internal combustion is 8407, under Chapter 84 (Machinery, engines and mechanical appliances).
What is the GST rate on spark-ignition reciprocating or rotary internal combustion?
It depends on the specific item: aircraft engines is 5%; outboard motors is 18%; other › other is 18%; for motor cycles — spark-ignition reciprocating or rotary internal combustion piston engines is 18%; of a cylinder capacity not exceeding 50 cc › other is 18%; of a cylinder capacity exceeding 50 cc but not exceeding 250 cc › other is 18%; for motor cars — spark-ignition reciprocating or rotary internal combustion piston engines is 18%; of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc › other is 18%; of a cylinder capacity exceeding 1,000 cc › other is 18%; petrol engines is 18%; kerosene engines is 18%; other engines › other is 18%.
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.