Spray Machinery: 8424 HSN Code GST Rate Info Wrong HSN code on an invoice. A mismatched GST rate. An ITC claim that falls apart during scrutiny. These aren’t one-off mistakes; businesses dealing in spray equipment run into them constantly.
HSN code 8424 classifies mechanical spraying appliances under Chapter 84 . The right code keeps your invoices and GST filings in order; the wrong one creates problems that are harder to fix than to avoid.
Here’s what this guide covers:
The full HSN 8424 breakdown: every sub-code, plain-language descriptions, and current GST rates.
The 12% vs. 18% rate split: your equipment’s category decides your tax rate, and the line between them is thinner than you’d think.
Compliance in practice: how to use the code on invoices, what it means for your ITC claims, and the classification slip-ups that quietly bleed money.
What is HSN Code 8424? ‘HSN code 8424 covers spray guns, fire extinguishers, sand blasting machines, and agricultural sprayers, anything built to project or disperse liquids and powders. Most industrial equipment under this code attracts 18% GST, while agriculture sprayers come in at 12%. The most common sub-codes businesses look up are 84241000 (fire extinguishers) and 84242000 (spray guns).Think of it as the catch-all code for anything that sprays, blasts, or disperses a substance across industries. Products that fall under 8424:
Fire extinguishers (charged or uncharged)
Spray guns and similar appliances
Steam and sand blasting machines
Agricultural and horticultural sprayers
Industrial painting and coating equipment
Industrial bellows
Parts of all the above
One code. A wide range of equipment. Which is exactly why sub-codes exist and why picking the right one matters.
Full HSN 8424 Code List & GST Rates This is the complete breakdown of every sub-code under HSN 8424 written in plain language, not legalese.
HSN Code Description GST Rate CESS 8424 All mechanical spraying appliances (parent code) 12% / 18% Nil 84241000 Fire extinguishers: Charged or uncharged 12% / 18% Nil 84242000 Spray guns and similar appliances 12% / 18% Nil 84243000 Steam or sand blasting machines 12% / 18% Nil 84244100 Portable agriculture/horticultural sprayers 12% / 18% Nil 84244900 Other agricultural/ horticultural sprayers 12% /18% Nil 84248100 Other appliances: agricultural/ horticultural 12% / 18% Nil 84248200 Other appliances: agricultural/ horticultural (alt.) 12% / 18% Nil 84248910 Painting equipment incl. Electrostatic & powder coating 12% / 18% Nil 84248920 Industrial bellows 12% / 18% Nil 84248990 Other appliances: not elsewhere specified 12% / 18% Nil 84249000 Parts of spraying appliances 12% / 18% Nil
12% GST applies to agricultural and horticultural sprayers: portable or otherwise
18% GST applies to industrial and commercial spraying equipment: spray guns, blasting machines, painting equipment, and bellows
CESS is nil across every sub-heading under 8424
So if you’re selling a backpack sprayer to a farmer, you’re at 12%. If you’re selling an electrostatic powder coating machine to a factory, that’s 18%. Same parent code. Very different rates. Getting this distinction right on your invoice isn’t optional; it directly affects how much GST your buyer pays and what ITC they can claim.
GST Rate History: How 8424 Changed If you’ve seen different rates cited across different platforms, here’s why.
HSN 8424 has gone through several revisions since GST launched in July 2017:
July 2017: GST launched at 18%
September 2017: Rate revised down to 12%
November 2017: Removed from the 28% slab entirely (clarifying that 28% never actually applied)
January 2018: Confirmed back at 12%
July 2018 onwards: Split ointi 12% for agricultural sprayers and 18% for industrial equipment
That last revision is the one that trips people up most. The rate didn’t change it split. Two rates, one parent code, depending entirely on what your equipment does and who it’s sold to.
Who needs HSN 8424 and how to use it Not every business uses the same level of HSN detail. Your annual turnover determines how many digits you’re required to show on invoices and in GSTR-1 filings .
Here’s how it breaks down:
Annual Turnover HSN Digits Required Example Up to ₹1.5 crore Optional (recommended) 8424 ₹1.5 crore- ₹5 crore 4-digit mandatory 8424 Above ₹5 crore 8-digit mandatory 84248910
A few other compliance points worth knowing:
GSTR-1: HSN-wise sales summary for applicable taxpayers
E-way bill: Required when the consignment value exceeds ₹50,000
Interstate supply: IGST applies
Intrastate supply: CGST + SGST applies
The higher your turnover, the more specific your code needs to be. Using 8424 when you’re required to report 84248910 isn’t technically a filing error.
Claiming ITC on HSN 8424 Purchases If your business purchases spray machinery for commercial or industrial use, you can claim Input Tax Credit on the GST paid, and it’s worth getting right.
Here’s the quick breakdown:
ITC is available when the machinery is directly used for business purposes. ITC is blocked if the equipment is used for personal purposes Your supplier’s invoice must carry the correct HSN code; a wrong code on their end can trigger an ITC dispute on your end That last point is easy to overlook. Even if you know the right classification, a supplier invoice with the wrong HSN or rate can put your ITC claim at risk during scrutiny. Always verify the HSN code and GST rate on purpose invoices before filing.
Conclusion You now know the full HSN 8424 breakdown, the right sub-codes, the 12% vs. 18% split, ITC eligibility, and the filing mistakes that quietly cost businesses money. HSN 8424 covers everything from portable agricultural sprayers to industrial painting equipment, each with its own sub-codes and rate 12% applies to agricultural sprayers; 18% applies to industrial equipment: using the wrong rate on an invoice is a compliance risk, not a technicality ITC claims live or die on invoice accuracy: your supplier’s HSN code matters as much as yours Turnover above ₹5 crore? You’re required to use the full 8-digit code on every invoice. Once you’ve got your classification right, the next step is making sure it shows up correctly on every invoice you send.
Swipe handles the invoicing side, GST-ready, trusted by millions of businesses, and built so that the right code shows up on every bill without the back-and-forth.
FAQs 1. What is the GST rate on industrial spray guns? Industrial spray guns and commercial spraying fall under 18% GST. Same parent code, different sub-heading, different rate.
2. Is there any CESS on HSN 8424 products? No. CESS is nil across every sub-code under 8424.
3. Do parts of spray machinery carry the same HSN code? No. Parts are classified separately under 84249000; don’t lump them in with the main equipment code.
4. Can I claim ITC on spray machinery purchased for my business? Yes, subject to standard ITC conditions. The machinery must be used in the course of business, and your supplier’s invoice must carry the correct HSN code and GST rate.
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