Laboratory Equipment GST Rates and HSN Code 8419 Explained

Laboratory equipment is an absolute necessity in any industry that needs to do extensive research, product development, or even quality assurance. It is important to know which HSN codes and GST rates are applicable to ensure that there is compliance and taxation is efficient. Out of the many HSN codes, 8419 HSN code is particularly important as it has a large scope which means it can be used for a wide variety of laboratory equipment.

This article discusses the 8419 HSN code GST rate, what it describes, and its usage with lab equipment. Furthermore, we detail the GST rates and class whose scope is focused on equipment utilized in a laboratory.

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What is the 8419 HSN Code Description?

The HSN Code 8419 is used in the system called the Harmonized System of Nomenclature, which determines how the goods are to be classified for the purpose of taxation. More specifically, the 8419 HSN code classifies space heaters, sterilizers, dryers, evaporators, and refrigeration laboratory appliances under its umbrella.

Heating, Sterilization, Drying, Evaporation and Refrigeration are key processes that have great importance in a wide range of settings like industrials, labs and research centers. The classification of apparatus under the description 8419 HSN is fairly comprehensive , making it easier for identification of relevant equipment suitable for industrial and scientific tasks.

Devices Classified Under HSN code 8419 in the Laboratory

For laboratory equipment with HSN code 8419, the following are the examples:

1. Sterilizers: Used in laboratories of medical, pharmaceutical and industrial nature.

2. Evaporators: Vital for chemical and pharmaceutical analyses.

3. Drying Ovens: Utilized in material testing and sample preparation.

4. Refrigerators and Coolers: Important in keeping perishable samples.

You Can Also Read: Refrigerator HSN Code & GST Rate - 8418

Detailed Table of 8419 HSN Code and GST Rates

HSN Code	Description	Rate (%)
8419	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
841911	Instantaneous Gas Water Heaters	18
84191110	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84191190	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
841919	Other	5
84191910	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84191920	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
841920	Medical, Surgical Or Laboratory Sterilisers	18
84192010	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84192090	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84193100	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84193200	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84193900	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
841940	Distilling Or Rectifying Plant	18
84194010	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84194020	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84194090	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
841950	Heat Exchange Units	18
84195010	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84195020	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84195030	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84195090	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84196000	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
841981	For Making Hot Drinks Or For Cooking Or Heating Food	18
84198110	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84198120	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84198190	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
841989	Other	18
84198910	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84198920	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84198930	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84198940	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84198950	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84198960	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84198970	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84198980	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84198990	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
841990	Parts	18
84199010	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 - Instantaneous Or Storage Water Heaters, Non Electric	18
84199090	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 - Instantaneous Or Storage Water Heaters, Non Electric	18

GST Rate Applicable to HSN Code 8419

GST rates on HSN 8419 vary depending on the value and the case’s equipment. However, the rates fall within the following standards:

1. The interest rates of 18% are the most common rate for equipment under HSN code 8419. In the HSN 8419 category, 28% GST is charged on specialty tools and high machinery, but depending on the factors involved, it is charged on the extreme high end.

You Can Also Read: Repair and Maintenance HSN Code - 9987

Conclusion

The tape for categorization of 8419 HSN code GST rate to equipment used in laboratories for scaling out control measures for manufacturers of useful laboratories, research, or quality items. Wrong classification means no taxation compliance, but for compliance it means smooth operations and fiscal efficiency.

Pressing equipment of all varieties, which includes sterilizers and drying ovens, all of them fall under lab equipment HSN code 8419. And if we classify them accurately and know the rules for GST compliance, then we can avoid the hassle of tax…

FAQs

1. What is the rate of GST applicable on laboratory equipment bearing the 8419 HSN code?

Generally, the rate stands at 18 percent but varies based on the type of equipment and its application.

2. Which laboratory equipment are considered to be fitting under the 8419 HSN code?

In this category, we have lab equipment HSN code 8419 consisting of sterilizers, evaporators, and cooling equipment as well as other drying equipment.

3. What range of machinery usage is included in the 8419 HSN code?

Heating, dying, sterilizing, or cooling machinery and lab equipment are included in the 8419 HSN code.

4. Is the case with lab equipment for GST applicable under the 8419 HSN code same?

Not in a case with lab equipment for example under the 8419 code usually attracts an 18 percent GST but 28 percent could be the rate for high or mid range equipment.

5. Are businesses allowed to claim ITC on lab equipment that has a HSN code of 8419?

If a business is deemed to satisfy the ITC eligibility criteria then they are able to obtain input tax credit claiming under equipment that is levied against them with the 8419 HSN code GST rate.

6. Why is vital classification of goods and services with the 8419 HSN code to be exactly done?

It ensures that the 8419 GST rate is charged correctly, and then also the penalties are avoided covering the application of claim for input tax credit to be claimed back.