Q3HSN Code 8428
Other lifting, handling, loading or unloading machinery
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
GST rate
18%
Codes under 8428
| Code | Description | GST rate |
|---|---|---|
| 8428 10 | Lifts and skip hoists: | 18% |
| 8428 10 11 | Lifts of a kind used in buildings | 18% |
| 8428 10 20 | Skip hoists | 18% |
| 8428 20 | Pneumatic elevators and conveyors: | 18% |
| 8428 20 11 | Belt conveyors | 18% |
| 8428 20 20 | Pneumatic elevators | 18% |
| 8428 31 | Specially designed for underground use | 18% |
| 8428 32 | Other, bucket type | 18% |
| 8428 33 | Other, belt type | 18% |
| 8428 39 | Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) › Other | 18% |
| 8428 40 | Escalators and moving walkways | 18% |
| 8428 50 10 | Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: wagon marshalling equipment — nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 18% |
| 8428 50 20 | Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: wagon tippers — nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 18% |
| 8428 50 90 | Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: other — nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 18% |
| 8428 60 | Teleferics, chair-lifts, ski-rag lines, traction mechanisms for funiculars | 18% |
| 8428 70 | Industrial robots | 18% |
| 8428 90 | Other machinery — nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 18% |
| 8428 90 10 | For coal handling — nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 18% |
| 8428 90 20 | For ash handling — nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 18% |
← Chapter 84: Machinery, engines and mechanical appliances
Related HSN codes
8429Self-propelled bulldozers, angledozers, graders, levellers8427Fork-lift trucks; other works trucks fitted with lifting8430Other moving, grading, levelling, scraping, excavating8426Ship's derricks, cranes including cable cranes, mobile8431Parts of machinery (heading 8425)8425Pulley tackle and hoists other than skip hoists, winches
Frequently Asked Questions
What is the HSN code for other lifting, handling, loading or unloading machinery?
The HSN code for other lifting, handling, loading or unloading machinery is 8428, under Chapter 84 (Machinery, engines and mechanical appliances).
What is the GST rate on other lifting, handling, loading or unloading machinery?
Other lifting, handling, loading or unloading machinery is taxed at 18% GST under HSN code 8428.
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.