Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8424Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders, fire extinguishers, whether or not charged, spray guns and similar appliances, steam or sand blasting machines and similar jet projecting machines
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 7.5%
- 10 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 0% to 8%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
8 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 |
|---|---|---|---|---|
| 8424 10 00 | Fire extinguishers, whether or not charged | 7.5% | 5% or 18% | units |
| 8424 20 00 | Spray guns and similar appliances | 7.5% | 5% or 18% | units |
| 8424 30 00 | Steam or sand blasting machines and similar jet projecting machines | 7.5% | 5% or 18% | units |
| 8424 41 00 | Portable sprayers | 7.5% | 5% or 18% | units |
| 8424 49 00 | Other | 7.5% | 5% or 18% | units |
| 8424 82 00 | Agricultural or horticultural | 7.5% | 5% or 18% | units |
| 8424 89 | Other | 7.5% | 5% or 18% | units |
| 8424 90 00 | Parts | 7.5% | 5% or 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 10 tariff items: 7.5%. 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: 10 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 5%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 430 | Nozzles for drip irrigation equipment or nozzles for sprinklers | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 431 | Sprinklers; drip irrigation system including laterals; mechanical sprayers | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 413 | Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers] | 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 |
|---|---|---|---|
| 8424 | Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines | 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: 10 tariff items
China: the same goods (8424)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 16 in force and 5 expired under 8424. 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 |
|---|---|---|---|---|---|---|
| 8424.10.00.10 | Fire extinguishers for aircraft飞机用灭火器 | 1%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 8424.10.00.90 | Other fire extinguishers其他灭火器 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | ALM |
| 8424.20.00.00 | Spray guns and similar appliances喷枪及类似器具 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 8424.30.00.00 | Steam or sand blasting machines and similar jet projecting machines喷汽机、喷砂机及类似喷射机器 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8424.41.00.00 | Portable sprayers for agriculture or horticulture农业或园艺用便携式喷雾器 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 9% | 9% | L |
| 8424.49.00.00 | Non-portable sprayers for agriculture or horticulture农业或园艺用非便携式喷雾器 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 9% | 9% | L |
| 8424.82.00.00 | Other spraying appliances for agriculture or horticulture农业或园艺用其他喷射器具 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 9% | 9% | L |
| 8424.89.10.00 | Household type spraying or atomizing mechanical appliances家用型喷射、喷雾机械器具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8424.89.20.00 | Spraying robots喷涂机器人 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8424.89.91.00 | Ship hold cleaning machines船用洗舱机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8424.89.99.30 | Separation nozzles (consisting of slit-shaped, curved channels with a very small radius of curvature, with a separation wedge inside); export-controlled high-pressure water cannons分离喷嘴（由狭缝状、曲率半径极小的弯曲通道组成,内有分离楔尖 ）；出口管制的高压水炮 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8424.89.99.90 | Other spraying or powder-dispersing mechanical appliances其他用途的喷射、喷雾机械器具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | L |
| 8424.90.10.00 | Parts for fire extinguishers灭火器用的零件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8424.90.20.00 | Parts of household sprayers and powder-dispersers家用型喷射、喷雾器具的零件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8424.90.90.10 | High-pressure water cannon body subject to export control出口管制的高压水炮本体 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8424.90.90.90 | Parts of other sprayers, powder-dispersers and similar jetting appliances其他喷雾器具及喷汽机等用零件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 9% | 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
Previous8423Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kindsOne level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNext8425Pulley tackle and hoists other than skip hoists; winches and capstans; jacks
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.