HSN code directory
HSN Code 8428: Other lifting, handling, loading or unloading machinery
Other lifting, handling, loading or unloading machinery ( for example, lifts, escalators, conveyors, teleferics)
All 8-digit HSN codes under this heading
| HSN code | Description |
|---|---|
| 84281011 | ) 8428 10 - lifts and skip hoists: lifts: lifts of a kind used in buildings |
| 84281019 | ) 8428 10 - lifts and skip hoists: lifts: other |
| 84281020 | ) - lifts and skip hoists: skip hoists |
| 84282011 | ) - pneumatic elevators and conveyors: conveyors: belt conveyors |
| 84282019 | ) - pneumatic elevators and conveyors: conveyors: other |
| 84282020 | ) - pneumatic elevators and conveyors pneumatic elevators |
| 84283100 | ) - other continuous-action elevators and conveyors, for goods or materials: specially designed for underground use |
| 84283200 | ) - other continuous-action elevators and conveyors, for goods or materials: other, bucket type |
| 84283300 | ) - other continuous-action elevators and conveyors, for goods or materials: other, belt type |
| 84283900 | ) - other continuous-action elevators and conveyors, for goods or materials: other |
| 84284000 | ) - escalators and moving walkways |
| 84285010 | ) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: wagon marshalling equipment |
| 84285020 | ) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: wagon tippers |
| 84285090 | ) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: other |
| 84286000 | ) - teleferics, chair-lifts, ski-raglines, traction mechanisms for funiculars |
| 84289010 | ) - other machinery: for coal handling |
| 84289020 | ) - other machinery: for ash handling |
| 84289090 | ) - other machinery: 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.
Browse the full HSN code list or search any HSN or SAC code.
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.