Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8419Machinery, 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
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 7.5% to 10%
- 44 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 0% to 13%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
14 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8419 11 | Instantaneous gas water heaters | 7.5% to 10% | 18% | units |
| 8419 12 00 | Solar water heaters | 10% | 5% | units |
| 8419 19 | Other | 7.5% to 10% | 18% | units |
| 8419 20 | Medical, surgical or laboratory sterilisers | 7.5% | 18% | units |
| 8419 33 00 | Lyophilisation apparatus, freeze drying units and spray dryers | 7.5% | 18% | units |
| 8419 34 00 | Other, for agricultural products | 7.5% | 18% | units |
| 8419 35 00 | Other, for wood, paper pulp, paper or paperboard | 7.5% | 18% | units |
| 8419 39 00 | Other | 7.5% | 18% | units |
| 8419 40 | Distilling or rectifying plant | 7.5% | 18% | units |
| 8419 50 | Heat exchange units | 7.5% | 18% | units |
| 8419 60 00 | Machinery for liquefying air or other gases | 7.5% | 18% | units |
| 8419 81 | For making hot drinks or for cooking or heating food | 10% | 18% | units |
| 8419 89 | Other | 7.5% to 10% | 18% | units |
| 8419 90 | Parts | 7.5% to 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 44 tariff items: 7.5% to 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: 44 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 408 | 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 [other than Solar water heater and system] | 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
| 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 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, vapourising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric | 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: 44 tariff items
China: the same goods (8419)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 35 in force and 9 expired under 8419. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 8419.11.00.00 | Instantaneous gas water heaters, non-electric非电热燃气快速热水器 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | ALM |
| 8419.19.00.00 | Other non-electric instantaneous or storage water heaters其他非电热的快速或贮备式热水器 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | AM |
| 8419.20.00.00 | Other sterilizers for medical or laboratory use医用或实验室用其他消毒器具 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | AM |
| 8419.33.90.40 | Other freeze-drying or spray-drying ovens with standards similar to Class III biological safety cabinets; other freeze-drying equipment (10 ≤ ice condensing capacity in 24 hours ≤ 1000 kg, and capable of steam sterilization)具有与三级生物安全柜类似标准的其他冷冻或喷雾式干燥箱；其他冻干设备（10≤24小时凝冰量≤1000千克,并可蒸汽消毒的） | 4.5%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | 3 |
| 8419.39.10.00 | Micro-airflow ceramic green body dryers微空气流动陶瓷坯件干燥器 | 4.5%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | None |
| 8419.39.90.20 | Other tobacco leaf drying machines其他烟丝烘干机 | 4.5%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | O |
| 8419.39.90.30 | Other drying ovens其他干燥箱 | 4.5%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | 3 |
| 8419.39.90.50 | Other sludge drying machines其他污泥干燥机 | 4.5%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | None |
| 8419.39.90.90 | Dryers for other uses其他用途的干燥器 | 4.5%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | None |
| 8419.40.10.00 | Purification columns提净塔 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | AR |
| 8419.40.20.00 | Rectification columns精馏塔 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | AR |
| 8419.40.90.10 | Hydrogen cryogenic distillation columns氢-低温蒸馏塔 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 3 |
| 8419.40.90.20 | Corrosion-resistant distillation columns耐腐蚀蒸馏塔 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 3 |
| 8419.40.90.90 | Other distilling or refining apparatus其他蒸馏或精馏设备 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 8419.50.00.10 | Heat exchangers热交换器 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | 3 |
| 8419.50.00.20 | Steam generators蒸汽发生器 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | 3 |
| 8419.50.00.30 | Heat exchangers for cooling UF6冷却UF6的热交换器 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | 3 |
| 8419.50.00.40 | Heat exchangers for cooling gases冷却气体用热交换器 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | 3 |
| 8419.50.00.50 | Corrosion resistant heat exchangers耐腐蚀热交换器 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | 3AM |
| 8419.50.00.60 | Heat exchange apparatus, made of fluoropolymers, with inlet and outlet tube internal diameters not exceeding 3 cm用氟聚合物制造的、入口管和出口管内径不超过3厘米的热交换装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | AM |
| 8419.50.00.90 | Other heat exchange apparatus其他热交换装置 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | AM |
| 8419.60.11.00 | Oxygen generating apparatus制氧机 | 12%MFN rate (no APTA concession on this line) | 12% | 13% | 13% | AM |
| 8419.60.19.00 | Other oxygen generating apparatus其他制氧机 | 13%MFN rate (no APTA concession on this line) | 13% | 13% | 13% | AM |
| 8419.60.90.10 | Liquefiers液化器 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 3 |
| 8419.60.90.20 | Gas liquefaction equipment for separating and removing pollutants by condensation通过冷凝分离和去除污染物的气体液化设备 | 5%China's provisional rate, lower than MFN | 10% | 13% | 13% | AM |
| 8419.60.90.90 | Other machinery for liquefying air or other gases其他液化空气或其他气体用的机器 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | AM |
| 8419.81.00.00 | Machinery for preparing hot beverages, cooking or heating food加工热饮料,烹调,加热食品的机器 | 8%China's provisional rate, lower than MFN | 10% | 13% | 13% | ALMR |
| 8419.89.10.00 | Hydrogenation reactors加氢反应器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8419.89.90.10 | Fermenters with heating devices带加热装置的发酵罐 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8419.89.90.21 | Sublimators凝华器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8419.89.90.22 | Cryogenic refrigeration equipment低温制冷设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3AM |
| 8419.89.90.23 | UF6 cold trapsUF6冷阱 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8419.89.90.90 | Other machinery for treating materials by a process involving a change of temperature其他利用温度变化处理材料的机器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | AM |
| 8419.90.10.00 | Parts for water heaters热水器用零件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8419.90.90.00 | Parts of machinery and apparatus of heading 8419品目8419的机器设备用零件 | 4%MFN rate (no APTA concession on this line) | 4% | 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
Previous8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5One level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNext8420Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
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.