Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8425Pulley tackle and hoists other than skip hoists, winches and capstans, jacks
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 7.5%
- 9 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 2% to 10%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
7 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 |
|---|---|---|---|---|
| 8425 11 | Powered by electric motor | 7.5% | 18% | units |
| 8425 19 | Other | 7.5% | 18% | units |
| 8425 31 00 | Powered by electric motor | 7.5% | 18% | units |
| 8425 39 00 | Other | 7.5% | 18% | units |
| 8425 41 00 | Built-in jacking system of a type used in garages | 7.5% | 18% | units |
| 8425 42 00 | Other jacks and hoists, hydraulic | 7.5% | 18% | units |
| 8425 49 00 | Other | 7.5% | 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 9 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: 9 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. 414 | Pulley tackle and hoists other than skip hoists; winches and capstans; jacks | 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 |
|---|---|---|---|
| 8425 | Pulley tackle and hoists other than skip hoists; winches and capstans; jacks | 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: 9 tariff items
China: the same goods (8425)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 11 in force under 8425. 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 |
|---|---|---|---|---|---|---|
| 8425.11.00.00 | Electric pulley tackle and hoists电动滑车及提升机 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 8425.19.00.00 | Non-electric pulley tackles and hoists非电动滑车及提升机 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 8425.31.10.00 | Winding gear for mine shafts and winches specially designed for underground use, electric矿井口卷扬装置及专为井下使用设计的卷扬机,电动的 | 7%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 8425.31.90.00 | Other electric winches and capstans其他电动卷扬机及绞盘 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 8425.39.10.00 | Pit-head winding gear and winches specially designed for underground use, non-electric矿井口卷扬装置及专为井下使用设计的卷扬机,非电动的 | 7%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 8425.39.90.00 | Other winches & capstans, non-electric其他非电动卷扬机及绞盘 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 8425.41.00.00 | Fixed jacking systems used in garages车库中使用的固定千斤顶系统 | 2%APTA rate, with an APTA certificate of origin | 3% | 13% | 13% | None |
| 8425.42.10.00 | Hydraulic jacks液压千斤顶 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 13% | None |
| 8425.42.90.00 | Hydraulic hoists for lifting vehicles提升车辆用液压提升机 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 8425.49.10.00 | Other jacks其他千斤顶 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | None |
| 8425.49.90.00 | Other hoists for lifting vehicles其他提升车辆用提升机 | 10%MFN rate (no APTA concession on this line) | 10% | 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
Previous8424Mechanical 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 machinesOne level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNext8426SHIP’S DERRICKS; CRANES INCLUDING CABLE CRANES; MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND WORKS TRUCKS FITTED WITH A CRANE Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers
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.