GST Rates and 8414 HSN Code for Air or Vacuum Pumps HSN classification or Harmonized System of Nomenclature is a universally accepted way of categorizing products which are bought and sold. In India, air or vacuum pumps, air or other gas compressors, fans, and ventilating or recycling hoods which have or do not have filters are assigned 8414 HSN Code. These products are essential in various business sectors like manufacturing, automotive, and refrigeration. Any business concerned about the manufacturing, selling, or distribution of these goods has to be well versed with the GST rates related to these goods or services.
Understanding HSN Code 8414 HSN code 8414 encompasses a wide range of equipment for the mechanical movement of air or other gases. Examples include: vacuum pumps, air compressors, gas compressors, and industrial fans together with ventilation apparatus. HVAC (Heating, Ventilation, and Air Conditioning), automotive, and manufacturing are just a few of the several industries that use these machines. Consider compressors. They are fundamental in refrigeration and air conditioning systems. Also vacuum pumps are widely used in scientific and industrial applications. On the other hand, fans and ventilators can be used in both industries as well as at domestic places.
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GST Rates Applicable to HSN Code 8414 The tax rates for the HSN Codes 8414 had many changes after the introduction of GST in India. Many products within the Primary Category were charged a 28% tax. Mainly, the HSN Code 8414 was aimed to lessen the burden of tax on business and promote growth in the industrial sector, so during the council meeting of November 10, 2017, the GST council revised the rates for several subcategories. As of today, the majority of items under this category are charged at 18%. Items under this code that are exceptions, do however, fall under the 12% tax slab. For better understanding, the table below summarizes the GST rates for various subcategories under HSN code 8414. HSN Code Description GST Rate (%) 84141000 Vacuum pumps 18 84142010 Bicycle pumps (hand or foot-operated) 12 84142090 Other hand-operated air pumps 18 84143000 Compressors used in refrigerating equipment 18 84144010 Reciprocating air compressors 18 84144020 Centrifugal air compressors 18 84144030 Screw air compressors 18 84145110 Table fans 18 84145120 Ceiling fans 18 84145130 Pedestal fans 18 84145150 Wall fans 18 84148011 Gas compressors for air conditioning 18 84148019 Other gas compressors 18 84148030 Turbo chargers 18 84149011 Parts of gas compressors used in refrigeration and air conditioning 18 84149012 Parts of bicycle pumps 12
As an example, vacuum pumps and gas compressors that are used in refrigeration equipment have an 18% GST rate. Also, many other types of air compressors such as reciprocating, centrifugal, as well as screw compressors are all subjected to an 18% GST rate. However, bicycle pumps like hand-operated air pumps are placed in the 12% GSH category. Furthermore, ventilators and fans whether utilized domestically or industrially also have an 18% GST rate. Parts and accessories of these machines are generally taxed at the same rate as the main equipment unless otherwise noted. Check out this table if you want to learn more about the GST rate for HSN code 8414.
HSN Code Description GST Rate (%) Effective Date 84141000 Vacuum pumps 18 15/11/2017 84142010 Hand or foot-operated air pumps: Bicycle pumps 12 01/07/2017 84142020 Hand or foot-operated air pumps: Other hand pumps 12 01/07/2017 84142090 Hand or foot-operated air pumps: Other 18 15/11/2017 84143000 Compressors of a kind used in refrigerating equipment 18 15/11/2017 84144010 Air compressors mounted on a wheeled chassis for towing: Reciprocating air compressors 18 15/11/2017 84144020 Air compressors mounted on a wheeled chassis for towing: Centrifugal air compressors 18 15/11/2017 84144030 Air compressors mounted on a wheeled chassis for towing: Screw air compressors 18 15/11/2017 84145110 Fans: Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125W: Table fans 18 15/11/2017 84145120 Fans: Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125W: Ceiling fans 18 15/11/2017 84145130 Fans: Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125W: Pedestal fans 18 15/11/2017 84145140 Fans: Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125W: Railway carriage fans 18 15/11/2017 84145150 Wall fans 18 15/11/2017 84145190 Fans: Other 18 15/11/2017 84145910 Fans: Other: Air circulator 18 15/11/2017 84145920 Fans: Other: Blowers, portable 18 15/11/2017 84145930 Fans: Other: Industrial fans and blowers 18 15/11/2017 84145990 Fans: Other: Other 18 15/11/2017 84146000 Hoods having a maximum horizontal side not exceeding 120 cm 18 15/11/2017 84148011 Other: Gas compressors: Of a kind used in air conditioning equipment 18 15/11/2017 84148019 Other: Gas compressors: Other 18 15/11/2017 84148020 Other: Free piston generators for gas turbine 18 15/11/2017 84148030 Other: Turbo charger 18 15/11/2017 84148090 Other: Other 18 15/11/2017 84149011 Parts: Of air or vacuum pumps and compressors: Of gas compressors of a kind used in refrigerating and air conditioning equipment 18 15/11/2017 84149012 Parts: Of air or vacuum pumps and compressors: Of bicycle pumps 12 01/07/2017 84149019 Parts: Of air or vacuum pumps and compressors: Other 18 15/11/2017 84149020 Parts: Of free piston generators 18 15/11/2017
Significance of Proper Arrange Classification and Compliance Adhering The preparation of air compressors, vacuum pumps and similar equipment involves the businesses having to classify and register under the correct HSN. Incorrect registration often leads to wrong tax submission, incurring a fine, or more dangerously, legal suits. Furthermore, it is also important to note the newest changes in the GST rate as the tax rate changes on a regular basis to suit the needs and policies of the government. They are best served by checking the official GST portals or consulting his tax professionals so that they comply with the most updated regulations.
In addition, since the regular industrial use of air compressors and vacuum pumps has increased these companies need to account for the input tax credit (ITC) which is the GST paid on expenses. To request an ITC claim, there must be valid purchase and sales invoices prepared which lessens the amount of taxes owed.
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Conclusion All types of air and gas moving machinery, including vacuum pumps, compressors, and fans, are included under HSN code 8414. The products have the primary GST product range with a distinct 18 percentage tax rate and with select items 12 percent. Those registering these products will have to deal with accurate classification and legal compliance issues regarding GST if they want to evade fines and legal liabilities. Tracking all changes in tax rates and claiming input tax credit can alter the overall cost and profitability of a business. Businesses can keep track of their tax obligations with the help of the tax system through tax compliance, and simultaneously help improve the effectiveness of the system.
FAQs 1. What is the 8414 HSN code used for? For air or vacuum pumps, air and gas compressors, fans, and ventilating hood with and without filters.
2. What is the 8414 HSN code GST rate? Most products under the 8414 HSN code attract 18% GST rate, some exceptions, bicycle pumps are charged 12%.
3. What is the compressor HSN code under GST? The compressor HSN code is under 8414 that covers air compressors, gas compressors, refrigeration compressors.
4. What is the GST rate of an air compressor under HSN 8414? The GST rate of an air compressor under HSN 8414 is 18%. This includes reciprocating, centrifugal and screw air compressors.
5. What is the vacuum pump HSN code and GST rate? The vacuum pump HSN code is 84141000, which attracts 18% GST Rate.
People Also Ask Q1: What is HSN Code 8414 under GST? HSN Code 8414 covers air or vacuum pumps, air and gas compressors, industrial fans, and ventilating or recycling hoods with or without filters.
Q2: What is the GST rate for HSN Code 8414? Most products under HSN 8414 attract 18% GST , including vacuum pumps, gas compressors, air compressors, and industrial fans. Hand-operated bicycle pumps are taxed at 12% .
Q3: What is the GST rate on air compressors? All major types of air compressors — reciprocating, centrifugal, and screw compressors — are taxed at 18% GST under HSN 8414.
Q4: What is the HSN code and GST rate for vacuum pumps? Vacuum pumps fall under HSN 84141000 and attract 18% GST .
Q5: Are parts and accessories of compressors taxed under HSN 8414? Yes, parts and accessories of air compressors and vacuum pumps under HSN 8414 are generally taxed at 18% , except specific items like bicycle pump parts (12%).
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