GST Rate for HSN 8431
Specific items under 8431
| HSN Code | Description | GST Rate |
|---|---|---|
| 843110 | OF MACHINERY OF HEADING 8425 : | 18% |
| 843120 | OF MACHINERY OF HEADING 8427 : | 18% |
| 843131 | OF LIFTS, SKIP HOISTS OR ESCALATORS | 18% |
| 843139 | OTHER : | 18% |
| 843141 | BUCKETS, SHOVELS, GRABS AND GRIPS | 18% |
| 843142 | BULLDOZERS OR ANGLEDOZER BLADES | 18% |
| 843143 | PARTS OF BORING OR SINKING MACHINERY OF SUB- HEADING 8430 41 OR 8430 49 : | 18% |
| 843149 | OTHER : | 18% |
| 84311010 | OF PULLEY TACKLE AND HOISTS, OTHER THAN SHIP HOISTS, WINCHES OR CAPSTANS | 18% |
| 84311090 | OTHER | 18% |
| 84312010 | OF FORK LIFT TRUCKS | 18% |
| 84312090 | OTHER | 18% |
| 84313100 | OF LIFTS, SKIP HOISTS OR ESCALATORS | 18% |
| 84313910 | OF ELEVATORS, CONVEYORS AND MOVING EQUIPMENTS | 18% |
| 84313990 | OTHER | 18% |
| 84314100 | BUCKETS, SHOVELS, GRABS AND GRIPS | 18% |
| 84314200 | BULLDOZERS OR ANGLEDOZER BLADES | 18% |
| 84314310 | OF BORING OR SINKING MACHINERY, SELF-PROPELLED | 18% |
| 84314390 | OTHER | 18% |
| 84314910 | OF ROAD ROLLERS, MECHANICALLY PROPELLED | 18% |
| 84314920 | OF SHIPS DERRICKS AND CRANES | 18% |
| 84314930 | OF OTHER EXCAVATING, LEVELLING, TAMPING OR EXCAVATING MACHINERY FOR EARTH, MINERAL OR ORES | 18% |
| 84314940 | OF PILE DRIVER, SNOW PLOUGH, NOT SELF-PROPELLED | 18% |
| 84314990 | OTHER | 18% |
Tax calculator for HSN 8431
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge 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.
- •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 8431
What is the GST rate for HSN 8431?▾
GST rate for HSN 8431 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 8431 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
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 8431
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 84.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.