Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8431Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 7.5%
- 16 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 1% to 6%
- 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 |
|---|---|---|---|---|
| 8431 10 | Of machinery of heading 8425 | 7.5% | 18% | kg |
| 8431 20 | Of machinery of heading 8427 | 7.5% | 18% | kg |
| 8431 31 00 | Of lifts, skip hoists or escalators | 7.5% | 18% | kg |
| 8431 39 | Other | 7.5% | 18% | kg |
| 8431 41 00 | Buckets, shovels, grabs and grips | 7.5% | 18% | kg |
| 8431 42 00 | Bulldozers or angledozer blades | 7.5% | 18% | kg |
| 8431 43 | Parts of boring or sinking machinery of sub-heading 8430 41 or 8430 49 | 7.5% | 18% | kg |
| 8431 49 | Other | 7.5% | 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 16 tariff items: 7.5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from China and South Korea: Nil to 162.5% of CIF value, by origin and producer (until 26 Jun 2029). alloy steel chisel/ tool and hydraulic rock breaker in fully assembled condition. 11/2024-ADD
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 16 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. 420 | Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 | 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 |
|---|---|---|---|
| 8431 | Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 | 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: 16 tariff items
China: the same goods (8431)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 14 in force and 3 expired under 8431. 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 |
|---|---|---|---|---|---|---|
| 8431.10.00.00 | Parts for pulley tackles, winches, jacks and similar machinery滑车、绞盘、千斤顶等机械用零件 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 13% | None |
| 8431.20.10.00 | Drive-axles with differential, whether or not provided with other transmission components, and parts thereof装有差速器的驱动桥及其零件,不论是否装有其他传动部件 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 8431.20.90.00 | Other parts for fork-lift trucks and other works trucks fitted with lifting or handling equipment叉车及装有升降装置工作车用其他零件 | 3%China's provisional rate, lower than MFN | 6% | 13% | 13% | None |
| 8431.31.00.01 | Parts of disabled persons' lifts无障碍升降机的零件 | 1%China's provisional rate, lower than MFN | 3% | 13% | 13% | None |
| 8431.31.00.90 | Parts of other lifts, skip hoists or work-site or wharf cranes其他升降机、倒卸式起重机零件 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 13% | None |
| 8431.39.00.00 | Parts of other machinery of heading 8428品目8428所列其他机械的零件 | 2.5%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8431.41.00.00 | Buckets, grabs, scoops and other shovels戽斗、夹斗、抓斗及其他铲斗 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 8431.42.00.00 | Blades for bulldozers or angledozers推土机或侧铲推土机用铲 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 8431.43.10.00 | Parts for petroleum or natural gas drilling machinery石油或天然气钻探机用零件 | 2.6%APTA rate, with an APTA certificate of origin | 4% | 13% | 13% | None |
| 8431.43.20.00 | Parts of other boring machines其他钻探机用零件 | 2.6%APTA rate, with an APTA certificate of origin | 4% | 13% | 13% | None |
| 8431.43.90.00 | Parts of other well-drilling machines其他凿井机用零件 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8431.49.20.00 | Drive-axles with differential, whether or not provided with other transmission components, and parts thereof装有差速器的驱动桥及其零件,不论是否装有其他传动部件 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8431.49.91.00 | Parts for mining power shovels矿用电铲用零件 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8431.49.99.00 | Other parts of heading 8426, 8429 or 8430品目8426、8429、8430的其他零件 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 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
Previous8430Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowersOne level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNext8432Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports - ground rollers
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.