Q3HSN Code 8419
Machinery, plant or laboratory equipment
Machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric
GST rate
| Domestic type | 18% |
| Instantaneous gas water heaters › Other | 18% |
| Solar water heaters | 5% |
| Other › Other | 18% |
| Auto claves | 18% |
| Medical, surgical or laboratory sterilisers › Other | 18% |
| Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - dryers: for agricultural products | 18% |
| Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - dryers: for wood, paper pulp, paper or paper, board | 18% |
| Lyophilisation apparatus, freeze drying units and spray dryers | 18% |
| Other, for agricultural products | 18% |
| Other, for wood, paper pulp, paper or paperboard | 18% |
| For petroleum refining — distilling or rectifying plant | 18% |
| Other distilling equipment — distilling or rectifying plant | 18% |
| Distilling or rectifying plant › Other | 18% |
| Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - heat exchange units: shell and tube type | 18% |
| Shell and tube type | 18% |
| Plate type | 18% |
| Spiral type | 18% |
| Heat exchange units › Other | 18% |
| Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - heat exchange units: plate type | 18% |
| Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - heat exchange units: spiral type | 18% |
| Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - heat exchange units: other | 18% |
| Machinery for liquefying air or other gases | 18% |
| Friers | 18% |
| Other kitchen machines — machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric | 18% |
| For making hot drinks or for cooking or heating food › Other | 18% |
| Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - other machinery, plant and equipment - other: pressure vessels, reactors, columns or towers or chemical storage tanks | 18% |
| Pressure vessels | 18% |
| Reactors with total internal (geometric) volume greater than 0.1 M³ (100 L) and less than 20 M³(20000 L) | 18% |
| Other reactors — machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric | 18% |
| Distillation or absorption columns of internal diameter greater than 0.1 M | 18% |
| Other distillation or absorption columns — machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric | 18% |
| Chemical storage tanks with a total internal (geometric) volume greater than 0.1 M³ (100 L) | 18% |
| Other chemical storage tanks — machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric | 18% |
| Glass lined equipment | 18% |
| Auto claves other than for cooking or heating food, not elsewhere specified or included | 18% |
| Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water | 18% |
| Pasteurizers | 18% |
| Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control | 18% |
| 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 | 18% |
| Vacuum-vapour plant for deposition of metals | 18% |
| Parts of instantaneous or storage water heaters (domestic type) | 18% |
| Parts › Other | 18% |
Codes under 8419
| Code | Description | GST rate |
|---|---|---|
| 8419 11 | Instantaneous gas water heaters: | 18% |
| 8419 11 10 | Domestic type | 18% |
| 8419 12 | Solar water heaters | 5% |
| 8419 19 | Machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric › Other | 18% |
| 8419 19 10 | Domestic type | 18% |
| 8419 20 | Medical, surgical or laboratory sterilisers: | 18% |
| 8419 20 10 | Auto claves | 18% |
| 8419 31 00 | Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - dryers: for agricultural products | 18% |
| 8419 32 00 | Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - dryers: for wood, paper pulp, paper or paper, board | 18% |
| 8419 33 | Lyophilisation apparatus, freeze drying units and spray dryers | 18% |
| 8419 34 | Other, for agricultural products | 18% |
| 8419 35 | Other, for wood, paper pulp, paper or paperboard | 18% |
| 8419 39 | Machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric › Other | 18% |
| 8419 40 | Distilling or rectifying plant: | 18% |
| 8419 40 10 | For petroleum refining — distilling or rectifying plant | 18% |
| 8419 40 20 | Other distilling equipment — distilling or rectifying plant | 18% |
| 8419 50 | Heat exchange units: | 18% |
| 8419 50 10 | Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - heat exchange units: shell and tube type | 18% |
| 8419 50 11 | Shell and tube type | 18% |
| 8419 50 12 | Plate type | 18% |
| 8419 50 13 | Spiral type | 18% |
| 8419 50 20 | Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - heat exchange units: plate type | 18% |
| 8419 50 30 | Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - heat exchange units: spiral type | 18% |
| 8419 50 90 | Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - heat exchange units: other | 18% |
| 8419 50 91 | Shell and tube type | 18% |
| 8419 50 92 | Plate type | 18% |
| 8419 50 93 | Spiral type | 18% |
| 8419 60 | Machinery for liquefying air or other gases | 18% |
| 8419 81 | For making hot drinks or for cooking or heating food — machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric | 18% |
| 8419 81 10 | Friers | 18% |
| 8419 81 20 | Other kitchen machines — machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric | 18% |
| 8419 89 | Machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric › Other | 18% |
| 8419 89 10 | Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - other machinery, plant and equipment - other: pressure vessels, reactors, columns or towers or chemical storage tanks | 18% |
| 8419 89 11 | Pressure vessels | 18% |
| 8419 89 12 | Reactors with total internal (geometric) volume greater than 0.1 M³ (100 L) and less than 20 M³(20000 L) | 18% |
| 8419 89 13 | Other reactors — machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric | 18% |
| 8419 89 14 | Distillation or absorption columns of internal diameter greater than 0.1 M | 18% |
| 8419 89 15 | Other distillation or absorption columns — machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric | 18% |
| 8419 89 16 | Chemical storage tanks with a total internal (geometric) volume greater than 0.1 M³ (100 L) | 18% |
| 8419 89 17 | Other chemical storage tanks — machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric | 18% |
| 8419 89 20 | Glass lined equipment | 18% |
| 8419 89 30 | Auto claves other than for cooking or heating food, not elsewhere specified or included | 18% |
| 8419 89 40 | Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water | 18% |
| 8419 89 50 | Pasteurizers | 18% |
| 8419 89 60 | Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control | 18% |
| 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 | 18% |
| 8419 89 80 | Vacuum-vapour plant for deposition of metals | 18% |
| 8419 90 | Parts: | 18% |
| 8419 90 10 | Parts of instantaneous or storage water heaters (domestic type) | 18% |
← Chapter 84: Machinery, engines and mechanical appliances
Related HSN codes
8420Calendering or other rolling machines, other than8418Refrigerators, freezers and other refrigerating or freezing8421Centrifuges, including centrifugal dryers, filtering8417Industrial or laboratory furnaces and ovens8422Dish washing machines , machinery for cleaning or drying8416Furnace burners for liquid fuel , for pulverised solid fuel
Frequently Asked Questions
What is the HSN code for machinery, plant or laboratory equipment?
The HSN code for machinery, plant or laboratory equipment is 8419, under Chapter 84 (Machinery, engines and mechanical appliances).
What is the GST rate on machinery, plant or laboratory equipment?
It depends on the specific item: domestic type is 18%; instantaneous gas water heaters › other is 18%; solar water heaters is 5%; other › other is 18%; auto claves is 18%; medical, surgical or laboratory sterilisers › other is 18%; machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - dryers: for agricultural products is 18%; machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - dryers: for wood, paper pulp, paper or paper, board is 18%; lyophilisation apparatus, freeze drying units and spray dryers is 18%; other, for agricultural products is 18%; other, for wood, paper pulp, paper or paperboard is 18%; for petroleum refining — distilling or rectifying plant is 18%; other distilling equipment — distilling or rectifying plant is 18%; distilling or rectifying plant › other is 18%; machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - heat exchange units: shell and tube type is 18%; shell and tube type is 18%; plate type is 18%; spiral type is 18%; heat exchange units › other is 18%; machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - heat exchange units: plate type is 18%; machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - heat exchange units: spiral type is 18%; machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - heat exchange units: other is 18%; machinery for liquefying air or other gases is 18%; friers is 18%; other kitchen machines — machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric is 18%; for making hot drinks or for cooking or heating food › other is 18%; machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric - other machinery, plant and equipment - other: pressure vessels, reactors, columns or towers or chemical storage tanks is 18%; pressure vessels is 18%; reactors with total internal (geometric) volume greater than 0.1 m³ (100 l) and less than 20 m³(20000 l) is 18%; other reactors — machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric is 18%; distillation or absorption columns of internal diameter greater than 0.1 m is 18%; other distillation or absorption columns — machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric is 18%; chemical storage tanks with a total internal (geometric) volume greater than 0.1 m³ (100 l) is 18%; other chemical storage tanks — machinery, plant or laboratory equipment, whether or not electrically heated ( excluding furnaces , ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes, instantaneous or storage water heaters, non-electric is 18%; glass lined equipment is 18%; auto claves other than for cooking or heating food, not elsewhere specified or included is 18%; cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water is 18%; pasteurizers is 18%; plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control is 18%; 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 is 18%; vacuum-vapour plant for deposition of metals is 18%; parts of instantaneous or storage water heaters (domestic type) is 18%; parts › 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.