HSN Chapter 84: Nuclear Reactors, Boilers & Machinery GST Rates 2025
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Major GST Simplification for Industrial India:
GST 2.0 has brought significant relief to India's manufacturing and agricultural sectors! Agricultural machinery rates slashed from 12% to just 5% GST, while industrial machinery remains stable at 18%. The 12% slab has been completely eliminated.
Key Changes in Chapter 84:
- 🌾 Agricultural Machinery: Tractors, harvesters, threshers: 12% → 5%
- ♻️ Green Technology: Solar equipment, renewable energy machinery at 5%
- 🏭 Industrial Equipment: Most machinery remains at stable 18%
- ⚛️ Nuclear Equipment: Specialized rates for safety-critical applications
- 🚫 NO MORE 12% RATE - Complete elimination under GST 2.0
HSN Chapter 84 is the backbone of India's industrial economy, covering nuclear reactors, boilers, machinery, and mechanical appliances. This comprehensive chapter spans from advanced nuclear technology to everyday agricultural equipment, representing the core of India's manufacturing and infrastructure development.
The GST 2.0 reforms effective September 22, 2025, have strategically restructured taxation to boost both industrial growth and agricultural productivity. The elimination of the 12% rate slab and focused reductions on essential equipment demonstrate the government's commitment to supporting India's manufacturing and farming sectors.
⚙️ GST 2.0 Simplified Rate Structure for Chapter 84
New GST 2.0 Rate Categories for Machinery & Equipment:
- 🟢 0% GST: Specific nuclear safety equipment and essential public infrastructure
- 🔵 5% GST: Agricultural machinery, renewable energy equipment, irrigation systems
- 🟡 18% GST: Industrial machinery, boilers, manufacturing equipment, general appliances
- 🔴 40% GST: No items in Chapter 84 (reserved for luxury/sin goods)
⚠️ AGRICULTURAL REVOLUTION: Farming Equipment Now More Affordable
GST 2.0 brings massive relief to Indian farmers and agricultural sector:
- 🚜 Tractors & Agricultural Machines: 12% → 5% (Save 58%)
- 🌾 Harvesters & Threshers: 12% → 5% (Major savings)
- 💧 Irrigation Equipment: 12% → 5% (Water conservation boost)
- 🌱 Seed Processing Machines: 12% → 5% (Food security support)
⚛️ Nuclear Reactors & Specialized Equipment (HSN 8401)
Nuclear Technology & Safety Equipment
Nuclear reactors and related equipment maintain specialized GST rates reflecting their critical importance for national energy security and safety protocols.
HSN 8401 - Nuclear Reactors & Isotope Separation
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Application |
|---|---|---|---|---|
| 8401 10 | Nuclear reactors | 18% | 18% | Power generation |
| 8401 20 | Machinery and apparatus for isotopic separation | 18% | 18% | Nuclear processing |
| 8401 30 | Fuel elements (cartridges), non-irradiated | 18% | 18% | Nuclear fuel |
| 8401 40 | Parts of nuclear reactors | 18% | 18% | Reactor components |
🔥 Steam Boilers & Heat Generation (HSN 8402-8404)
HSN 8402 - Steam & Vapour Generating Boilers
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Industrial Use |
|---|---|---|---|---|
| 8402 11 | Water-tube boilers >45 t/h steam | 18% | 18% | Power plants, large industries |
| 8402 12 | Water-tube boilers ≤45 t/h steam | 18% | 18% | Medium industrial applications |
| 8402 19 | Other steam generating boilers | 18% | 18% | Various industrial processes |
| 8402 20 | Super-heated water boilers | 18% | 18% | Heating systems |
| 8402 90 | Parts of steam/vapour boilers | 18% | 18% | Boiler maintenance |
HSN 8403 - Central Heating Boilers
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Application |
|---|---|---|---|---|
| 8403 10 | Central heating boilers | 18% | 18% | Building heating systems |
| 8403 90 | Parts of central heating boilers | 18% | 18% | Heating system components |
🌾 Agricultural Machinery (Major Beneficiary of GST 2.0)
Revolutionary Support for Indian Agriculture
GST 2.0 brings unprecedented relief to Indian farmers! Agricultural machinery rates reduced from 12% to just 5%, making modern farming equipment significantly more affordable and supporting India's food security goals.
HSN 8432 - Agricultural, Horticultural Equipment
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Agricultural Benefit |
|---|---|---|---|---|
| 8432 10 | Ploughs | 5% | 12% | Soil preparation |
| 8432 21 | Disc harrows | 5% | 12% | Field preparation |
| 8432 29 | Other harrows, scarifiers, cultivators | 5% | 12% | Soil cultivation |
| 8432 30 | Seeders, planters and transplanters | 5% | 12% | Crop planting |
| 8432 40 | Manure spreaders, fertilizer distributors | 5% | 12% | Soil enrichment |
| 8432 80 | Other agricultural machinery | 5% | 12% | Various farming operations |
| 8432 90 | Parts of agricultural machinery | 5% | 12% | Equipment maintenance |
HSN 8433 - Harvesting & Threshing Machinery
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Harvest Operation |
|---|---|---|---|---|
| 8433 11 | Mowers for lawns, parks, sports grounds | 5% | 12% | Landscape maintenance |
| 8433 19 | Other mowing machines | 5% | 12% | Crop cutting |
| 8433 20 | Mowers, including cutter bars | 5% | 12% | Grass/fodder cutting |
| 8433 30 | Hay-making machinery | 5% | 12% | Fodder preparation |
| 8433 40 | Straw/fodder balers | 5% | 12% | Crop packaging |
| 8433 51 | Combine harvester-threshers | 5% | 12% | Integrated harvesting |
| 8433 52 | Threshing machines | 5% | 12% | Grain separation |
| 8433 53 | Root/tuber harvesting machines | 5% | 12% | Potato, carrot harvesting |
| 8433 59 | Other harvesting machines | 5% | 12% | Specialized crop harvesting |
| 8433 60 | Machines for cleaning/sorting eggs, fruit | 5% | 12% | Post-harvest processing |
| 8433 90 | Parts of harvesting machinery | 5% | 12% | Harvester maintenance |
HSN 8434 - Dairy Machinery
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Dairy Operation |
|---|---|---|---|---|
| 8434 10 | Milking machines | 5% | 12% | Automated milking |
| 8434 20 | Dairy machinery | 5% | 12% | Milk processing |
| 8434 90 | Parts of dairy machinery | 5% | 12% | Dairy equipment maintenance |
🏭 Industrial Machinery & Equipment (Standard 18% Rate)
Stable Industrial Equipment Taxation
Industrial machinery maintains the stable 18% GST rate under GST 2.0, providing consistency for manufacturing sector planning and investment decisions.
HSN 8414 - Air Pumps, Compressors & Fans
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Industrial Use |
|---|---|---|---|---|
| 8414 10 | Vacuum pumps | 18% | 18% | Industrial vacuum systems |
| 8414 20 | Hand/foot-operated air pumps | 18% | 18% | Manual inflation |
| 8414 30 | Compressors for refrigeration | 18% | 18% | Cooling systems |
| 8414 40 | Air compressors on wheeled chassis | 18% | 18% | Mobile air supply |
| 8414 51 | Table/floor/wall fans | 18% | 18% | Air circulation |
| 8414 59 | Other fans | 18% | 18% | Ventilation systems |
| 8414 80 | Other air/gas compressors | 18% | 18% | Industrial pneumatics |
| 8414 90 | Parts of pumps, compressors, fans | 18% | 18% | Equipment maintenance |
HSN 8421 - Filtering & Purifying Machinery
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Application |
|---|---|---|---|---|
| 8421 11 | Cream separators | 18% | 18% | Dairy processing |
| 8421 12 | Clothes-dryers (centrifugal) | 18% | 18% | Textile processing |
| 8421 19 | Other centrifuges | 18% | 18% | Industrial separation |
| 8421 21 | Filtering/purifying water | 18% | 18% | Water treatment |
| 8421 22 | Filtering/purifying beverages | 18% | 18% | Beverage industry |
| 8421 23 | Oil/petrol filters for engines | 18% | 18% | Automotive filtration |
| 8421 29 | Other liquid filtering/purifying | 18% | 18% | Industrial filtration |
| 8421 31 | Intake air filters for engines | 18% | 18% | Engine air filtration |
| 8421 39 | Other gas filtering/purifying | 18% | 18% | Air purification |
| 8421 91 | Parts of centrifuges | 18% | 18% | Centrifuge maintenance |
| 8421 99 | Parts of filtering/purifying | 18% | 18% | Filter maintenance |
🌱 Green Technology & Renewable Energy Equipment
Green Technology Incentives
GST 2.0 strongly supports India's renewable energy and sustainability goals with preferential 5% rates on eco-friendly machinery and equipment.
Renewable Energy & Environmental Machinery
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Environmental Benefit |
|---|---|---|---|---|
| 8419 50 | Solar water heaters | 5% | 5% | Solar thermal energy |
| 8419 60 | Air conditioning machinery (solar) | 5% | 12% | Solar cooling systems |
| 8421 21 | Water purification plants | 5% | 18% | Clean water access |
| 8419 89 | Waste-to-energy equipment | 5% | 18% | Waste management |
🧮 GST 2.0 Calculator for Chapter 84 Items
Machinery GST Calculator - Latest 2025 Rates
Calculate GST using the new simplified rate structure for machinery and equipment:
CGST = (Machinery Value × GST Rate) ÷ 200
SGST = (Machinery Value × GST Rate) ÷ 200
Total GST = CGST + SGST
Final Amount = Machinery Value + Total GST
Agricultural Machinery: 12% → 5% under GST 2.0
💰 Agricultural Equipment Savings Calculator
🎯 Real Savings Examples on Popular Agricultural Equipment:
| Equipment | Price (₹) | Old GST (12%) | New GST (5%) | Your Savings |
|---|---|---|---|---|
| Compact Tractor (35 HP) | ₹4,00,000 | ₹4,48,000 | ₹4,20,000 | ₹28,000 |
| Combine Harvester | ₹25,00,000 | ₹28,00,000 | ₹26,25,000 | ₹1,75,000 |
| Threshing Machine | ₹1,50,000 | ₹1,68,000 | ₹1,57,500 | ₹10,500 |
| Irrigation System | ₹2,00,000 | ₹2,24,000 | ₹2,10,000 | ₹14,000 |
📋 GST 2.0 Compliance Points for Chapter 84
🌾 Agricultural Equipment Dealers
- Farming machinery: 12% → 5% (massive savings)
- Tractors, harvesters, threshers benefit
- Simplified rate structure reduces errors
- Boost rural mechanization
- Enhanced farmer affordability
🏭 Industrial Machinery Suppliers
- Most industrial equipment remains at 18%
- Consistent rates for manufacturing
- Stable investment planning
- Reduced compliance complexity
- Predictable tax structure
🌱 Green Technology Companies
- Renewable energy equipment at 5%
- Environmental machinery incentives
- Solar equipment continues benefits
- Waste-to-energy equipment support
- Sustainability goals alignment
🏗️ Infrastructure & Construction
- Construction machinery at 18%
- Boilers and heating equipment
- Consistent rates for planning
- Large project cost predictability
- Infrastructure development support
🎯 GST 2.0 Sector-wise Impact
Agricultural Sector Revolution
- 🌾 Farm Mechanization Boost: 58% tax reduction on agricultural machinery
- 🚜 Tractor Affordability: Saves ₹20,000-50,000 per tractor
- 🌱 Food Security: Modern equipment more accessible to farmers
- 💧 Water Conservation: Irrigation equipment now more affordable
- 📈 Productivity Growth: Advanced farming tools within reach
Manufacturing Sector Stability
- 📊 Consistent Planning: 18% rate maintained for industrial equipment
- 🏭 Investment Certainty: Stable tax structure for long-term planning
- 💼 Working Capital: Predictable GST costs for budgeting
- 📈 Manufacturing Growth: Continued support for industrial expansion
- ⚡ Make in India: Domestic manufacturing incentives maintained
❓ GST 2.0 Frequently Asked Questions
Q1: Which agricultural equipment gets the 5% GST rate?
Answer: All agricultural machinery under HSN codes 8432-8436 including tractors, ploughs, harvesters, threshers, seeders, and irrigation equipment now attract only 5% GST (reduced from 12%).
Q2: Do industrial machinery rates change under GST 2.0?
Answer: Most industrial machinery continues at 18% GST rate, providing stability for manufacturing sector planning. Only specific green technology equipment gets preferential 5% rates.
Q3: What happened to boiler and steam equipment GST rates?
Answer: Boilers, steam generators, and related equipment under HSN 8402-8404 continue at 18% GST rate, maintaining consistency for industrial heating applications.
Q4: Are there any exemptions for nuclear equipment?
Answer: Nuclear reactors and related equipment under HSN 8401 attract standard 18% GST. Special safety equipment may have case-by-case exemptions for strategic projects.
Q5: Can businesses claim ITC on machinery purchases at new rates?
Answer: Yes, businesses can claim full Input Tax Credit on machinery purchases at both 5% and 18% rates, provided the machinery is used for business purposes and suppliers are GST-registered.
🔗 Related Resources
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📚 Other HSN Chapters
💼 Business Services
- Agricultural Equipment Import Advisory
- Industrial Machinery GST Consultation
- GST 2.0 Compliance Support
- Machinery Business GST Registration
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