HSN code directory

HSN Code 8407: Spark-ignition reciprocating or rotary internal combustion

Spark-ignition reciprocating or rotary internal combustion piston engines


All 8-digit HSN codes under this heading

HSN codeDescription
84071000Aircraft engines
84072100Marine propulsion engines: outboard motors
84072900Marine propulsion engines: other
84073110Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87: of a cylinder capacity not exceeding 50 cc: for motor cycles
84073190Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87: of a cylinder capacity not exceeding 50 cc: other
84073210Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87: of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: for motor cycles
84073290Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87: of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: other
84073310Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87: of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc: for motor cars
84073320Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87: of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc: for motor cycles
84073390Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87: of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc: other
84073410Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87: of a cylinder capacity exceeding 1,000 cc: for motor cars
84073490Reciprocating piston engines of a kind used for the propulsion of vehicles of chapter 87: of a cylinder capacity exceeding 1,000 cc: other
84079010Other engines: petrol engines
84079020Other engines: kerosene engines
84079090Other engines: other


GST rate guide for this chapter

Most machinery, computers and mechanical appliances are taxed at 18%. Agricultural and horticultural machinery, sprinklers and drip irrigation systems attract 5%, and air conditioners and dishwashers were reduced to 18% from 22 September 2025.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.