Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances

HS 8404Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super heaters, soot removers, gas recoverers), condensers for steam or other vapour power units

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Customs duty: 10%; 3 tariff items
GST now: 18%; or 5% for some goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 0% to 5%; On Indian goods

Search codesRates as on 19 Oct 2026

Codes under this heading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
8404 10 00	Auxiliary plants for use with boilers of heading 8402 or 8403	10%	18%	kg
8404 20 00	Condensers for steam or other vapour power units	10%	18%	kg
8404 90 00	Parts	10%	18%	kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 3 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 18%, or 5% for some goods.
Until 21 September 2025 18%, or 5% or 12% for some goods.
Change: Unchanged.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 391	Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units	18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 437	Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 479	Disposable sterilized dialyzer or micro barrier of artificial kidney	5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 386	Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP	18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 387	Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps	18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 473	E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	5%, 12% or 18%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5% or 18%	9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
8404	Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, econo-misers, super- heaters, soot removers, gas recoverers); condensers for steam or other vapour power units	1.5%	—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 3 tariff items

China: the same goods (8404)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 7 in force and 2 expired under 8404. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
8404.10.10.10	Auxiliary equipment for non-water tube steam boilers using biomass fuel使用生物质燃料的非水管蒸汽锅炉的辅助设备	3.5%APTA rate, with an APTA certificate of origin	7%	13%	13%	6
8404.10.10.90	Other auxiliary plant for use with steam or other vapour generating boilers or with super-heated water boilers其他蒸汽锅炉、过热水锅炉的辅助设备	3.5%APTA rate, with an APTA certificate of origin	7%	13%	13%	6
8404.10.20.00	Auxiliary equipment for hot water boilers for central heating集中供暖用热水锅炉的辅助设备	4%APTA rate, with an APTA certificate of origin	8%	13%	13%	6
8404.20.00.00	Condensers for water or other vapour power units水及其他蒸汽动力装置的冷凝器	5%China's provisional rate, lower than MFN	8%	13%	13%	6
8404.90.10.00	Parts of auxiliary plant for central heating hot water boilers集中供暖热水锅炉辅助设备的零件	0%APTA rate, with an APTA certificate of origin	7%	13%	13%	None
8404.90.90.10	Parts of auxiliary equipment for non-water-tube steam boilers using biomass fuel; parts of condensers for steam or other vapor power units使用生物质燃料的非水管蒸汽锅炉的辅助设备的零件;水蒸汽或其他蒸汽动力装置的冷凝器的零件	0%APTA rate, with an APTA certificate of origin	7%	13%	13%	None
8404.90.90.90	Parts of other auxiliary equipment其他辅助设备用零件	0%APTA rate, with an APTA certificate of origin	7%	13%	13%	None

India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous8403Central heating boilers other than thoseof heading 8402 One level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof Next8405Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.