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HSN 842818% GSTITC EligibleRCM: Check notificationsLast reviewed: 22 Jan 2026

OTHER LIFTING

GST rate for HSN 8428 is 18%. Use the calculator, copy invoice-ready details, and verify ITC/RCM hints before filing (FY 2025–26).

Not legal advice • Verify before filing
Quick summary
TypeGoods
Intra-state split9% CGST + 9% SGST
Inter-state18% IGST
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 8428

18%

Specific items under 8428

HSN CodeDescriptionGST Rate
842810LIFTS AND SKIP HOISTS:18%
842820PNEUMATIC ELEVATORS AND CONVEYORS:18%
842831SPECIALLY DESIGNED FOR UNDERGROUND USE18%
842832OTHER, BUCKET TYPE18%
842833OTHER, BELT TYPE18%
842839OTHER18%
842840ESCALATORS AND MOVING WALKWAYS18%
842860TELEFERICS, CHAIR-LIFTS, SKI-RAG LINES, TRACTION MECHANISMS FOR FUNICULARS18%
842870INDUSTRIAL ROBOTS18%
842890OTHER MACHINERY :18%
84281011LIFTS OF A KIND USED IN BUILDINGS18%
84281019OTHER18%
84281020SKIP HOISTS18%
84282011BELT CONVEYORS18%
84282019OTHER18%
84282020PNEUMATIC ELEVATORS18%
84283100SPECIALLY DESIGNED FOR UNDERGROUND USE18%
84283200OTHER, BUCKET TYPE18%
84283300OTHER, BELT TYPE18%
84283900OTHER18%
84284000ESCALATORS AND MOVING WALKWAYS18%
84285010OTHER LIFTING, HANDLING, LOADING OR UNLOADING MACHINERY (FOR EXAMPLE, LIFTS, ESCALATORS, CONVEYORS, TELEFERICS) - MINE WAGON PUSHERS, LOCOMOTIVE OR WAGON TRAVERSERS, WAGON TIPPERS AND SIMILAR RAILWAY WAGON HANDLING EQUIPMENT: WAGON MARSHALLING EQUIPMENT18%
84285020OTHER LIFTING, HANDLING, LOADING OR UNLOADING MACHINERY (FOR EXAMPLE, LIFTS, ESCALATORS, CONVEYORS, TELEFERICS) - MINE WAGON PUSHERS, LOCOMOTIVE OR WAGON TRAVERSERS, WAGON TIPPERS AND SIMILAR RAILWAY WAGON HANDLING EQUIPMENT: WAGON TIPPERS18%
84285090OTHER LIFTING, HANDLING, LOADING OR UNLOADING MACHINERY (FOR EXAMPLE, LIFTS, ESCALATORS, CONVEYORS, TELEFERICS) - MINE WAGON PUSHERS, LOCOMOTIVE OR WAGON TRAVERSERS, WAGON TIPPERS AND SIMILAR RAILWAY WAGON HANDLING EQUIPMENT: OTHER18%
84286000TELEFERICS, CHAIR-LIFTS, SKI-RAG LINES, TRACTION MECHANISMS FOR FUNICULARS18%
84287000INDUSTRIAL ROBOTS18%
84289010FOR COAL HANDLING18%
84289020FOR ASH HANDLING18%
84289090OTHER18%

Tax calculator for HSN 8428

Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.

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Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.

Invoice example (₹1,000 taxable value)

Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (9%)90.00
SGST (9%)90.00
Total invoice1180.00
Inter-state (IGST)
Taxable value₹1,000
IGST (18%)180.00
Total invoice1180.00
Chapter note
Nuclear Reactors, Boilers, Machinery. Computers (18%), Printing Machinery (18%), Industrial Machines.

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

ITC Eligible
RCM / special cases

Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.

No chapter-level RCM note found. Still verify based on notification + supplier category.
Classification checks
  • Compare adjacent headings within Chapter 84 before finalizing.
  • Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
  • For services (99), place-of-supply can change whether IGST/CGST+SGST applies.

FAQs for HSN 8428

What is the GST rate for HSN 8428?

GST rate for HSN 8428 is 18%. Always verify the latest CBIC/GST notifications for changes.

Is HSN mandatory on invoices?

HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.

How do I use this code on an invoice?

Add HSN 8428 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.

Does ITC apply for this HSN?

ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.

Can Reverse Charge (RCM) apply here?

RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.

What if I pick the wrong HSN?

Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.

Sources & accuracy

Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).

Next steps after choosing HSN 8428