.gif)
Key Highlights
- Air or vacuum pumps are classified under HSN code 8414, and there are specific sub-codes for different types, such as hand-operated pumps, compressors, and fans.
- The GST rate for most air or vacuum pumps and related equipment is 18%, with some specific items like bicycle pumps and certain parts attracting a 12% GST rate.
- The specified GST rates and HSN codes for these products have been effective since 15th November 2017, with some items having earlier effective dates, such as 1st July 2017.
If you are involved in the business of manufacturing, importing, or selling air or vacuum pumps, you likely have a lot of questions about the goods and services tax (GST) rates and the harmonised system of nomenclature (HSN) code associated with these products. Understanding these aspects is essential, as they determine the tax you need to pay, your tax filing obligations, and how your business operates under the current tax system.
What are Air or Vacuum Pumps?
Air or vacuum pumps are devices designed to move air or gases from one place to another by creating a vacuum or pressure differential. They are used in various industries, from automotive to healthcare, refrigeration, and even the chemical sector. For example, if you are in the automotive business, you might use a vacuum pump in your vehicle’s braking system. In the medical industry, vacuum pumps are used in certain types of medical equipment.
Classifying Air or Vacuum Pumps Based on HSN Codes
Air or vacuum pumps are classified under Chapter 84. Here are the details.
| Description | HSN Code | Rate (%) | Effective Date |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with a fan, with or without filters | 8414 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with an incorporated fan, with or without filters vacuum pumps | 84141000 | 18 | 15/11/2017 |
| Hand or foot-operated air pumps | 841420 | 18 | 15/11/2017 |
| Air or vacuum pumps, compressors for air or other gases, and fans; ventilating or recycling hoods with a fan, regardless of whether equipped with filters – hand or foot-operated air pumps: bicycle pumps | 84142010 | 12 | 01/07/2017 |
| Air or vacuum pumps, compressors for air or other gases, and fans; ventilating or recycling hoods with a fan, regardless of whether they have filters – hand or foot-operated air pumps: other hand pumps | 84142020 | 12 | 01/07/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with a fan, regardless of whether they have filters - hand or foot-operated air pumps: Other | 84142090 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with an incorporated fan, with or without filters; compressors typically used in refrigeration equipment | 84143000 | 18 | 15/11/2017 |
| Wheeled chassis-mounted air compressors for easy towing | 841440 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with a fan, regardless of whether they are equipped with filters – air compressors mounted on a wheeled chassis for towing: reciprocating air compressors | 84144010 | 18 | 15/11/2017 |
| Air or vacuum pumps, compressors for air or other gases, and fans; ventilating or recycling hoods with built-in fans, with or without filters – air compressors mounted on a wheeled chassis for towing: centrifugal air compressors | 84144020 | 18 | 15/11/2017 |
| Air or vacuum pumps, compressors for air or other gases, and fans; ventilating or recycling hoods with a fan, regardless of whether they are equipped with filters – air compressors installed on a wheeled chassis for towing: screw air compressors | 84144030 | 18 | 15/11/2017 |
| Air or vacuum pumps, compressors for air or other gases, and fans; ventilating or recycling hoods with an integrated fan, with or without filters – air compressors mounted on a wheeled chassis for towing: others | 84144090 | 18 | 15/11/2017 |
| Fans for tables, floors, walls, or windows, including ceiling or roof fans, equipped with a self-contained electric motor with a power output not exceeding 125 W | 841451 | 18 | 15/11/2017 |
| Air or vacuum pumps, compressors for air or other gases, and fans, including ventilating or recycling hoods with a fan, whether or not equipped with filters: Fans such as table, floor, wall, window, ceiling, or roof fans, featuring a self-contained electric motor | 84145110 | 18 | 15/11/2017 |
| Air or vacuum pumps, compressors for air or other gases, and fans; ventilating or recycling hoods that include a fan, with or without filters – Fans: 8414 51 – Fans designed for tables, floors, walls, windows, ceilings, or roofs, with an integrated electric motor | 84145120 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with a fan, with or without filters – fans: 8414 51 – Table, floor, wall, window, ceiling, or roof fans, equipped with a self-contained electric motor | 84145130 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with a fan, whether or not equipped with filters – Fans: 8414 51 – Table, floor, wall, window, ceiling, or roof fans with a built-in electric motor | 84145140 | 18 | 15/11/2017 |
| Wall fans | 84145150 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with a fan, with or without filters – fans: 8414 51 – including table, floor, wall, window, ceiling, or roof fans with a self-contained electric motor | 84145190 | 18 | 15/11/2017 |
| Other | 841459 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with integrated fans, with or without filters - fans: others: air circulator | 84145910 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with a fan, whether or not equipped with filters – fans: other types: portable blowers | 84145920 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with integrated fans, whether or not equipped with filters – fans: others: industrial fans and blowers | 84145930 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with an integrated fan, with or without filters - fans: other: other | 84145990 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with an integrated fan, with or without filters, having a maximum horizontal side not exceeding 120 cm | 84146000 | 18 | 15/11/2017 |
| Other | 841480 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with a fan, regardless of whether they have filters – other types: gas compressors: those used in air conditioning equipment | 84148011 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with an incorporated fan, regardless of whether they are equipped with filters: other: gas compressors: Other | 84148019 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with a fan, regardless of whether they are equipped with filters - other: free-piston generators for gas turbines | 84148020 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with integrated fans, with or without filters – other: turbocharger | 84148030 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with an integrated fan, with or without filters – other: other | 84148090 | 18 | 15/11/2017 |
| Parts | 841490 | 18 | 15/11/2017 |
| Parts of air or vacuum pumps, compressors for air or other gases, and fans; ventilating or recycling hoods with an integrated fan, with or without filters – parts: for air or vacuum pumps and compressors: for gas compressors used in refrigeration and air conditioning | 84149011 | 18 | 15/11/2017 |
| Air or vacuum pumps and compressors, including components for air or other gas compressors, fans, and ventilating or recycling hoods with integrated fans, whether or not equipped with filters: of bicycle pumps | 84149012 | 12 | 01/07/2017 |
| Air or vacuum pumps and compressors, including those for ventilating or recycling hoods with fans, whether or not equipped with filters: parts: of air or vacuum pumps and compressors: Other | 84149019 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods incorporating a fan, with or without filters: parts: of free piston generators | 84149020 | 18 | 15/11/2017 |
| Air or vacuum pumps, air or other gas compressors, and fans; ventilating or recycling hoods with incorporated fans, regardless of whether or not they are fitted with filters: parts: of electric fans | 84149030 | 18 | 15/11/2017 |
| Air or vacuum pumps, compressors for air or other gases, and fans; ventilating or recycling hoods with integrated fans, with or without filters – parts: for industrial fans and blowers. | 84149040 | 18 | 15/11/2017 |
| Air or vacuum pumps, compressors for air or other gases, and fans; ventilating or recycling hoods with integrated fans, with or without filters – parts: Other. | 84149090 | 18 | 15/11/2017 |
GST & HSN Codes Made Simple
Understanding the GST rates and HSN codes for air and vacuum pumps is crucial for businesses involved in their production or trade. This knowledge, along with using a GST Calculator, ensures compliance with tax regulations and smooth operational processes.By classifying these pumps accurately, you can avoid unnecessary complications, manage taxes efficiently, and ensure that they follow the appropriate guidelines for different types of equipment. Always stay updated with changes to GST rates and HSN codes to safeguard your business from potential tax-related issues.
FAQS - FREQUENTLY ASKED QUESTIONS
What is HSN code 84141090?
HSN code 84141090 is used for products like air or vacuum pumps, air or other gas compressors, fans, ventilating or recycling hoods with fans (with or without filters), and gas-tight biological safety cabinets. It helps categorise these goods for trade under Chapter 84 of the HSN code list and is essential for GST rates.
What is the purpose of the HSN code system?
The HSN code system is used globally to categorise and identify products for efficient international trade. It simplifies classifying goods, assigning GST rates, and facilitating smooth trade transactions. It is essential for customs, taxation, and proper billing in both domestic and international markets.
What is the difference between hand-operated and foot-operated air pumps under HSN 841420?
Under HSN 841420, air pumps are classified based on their operation method. Hand-operated air pumps, such as bicycle pumps, are listed under 84142010, while foot-operated pumps fall under 84142090, which includes other types of pumps.
What does HSN code 841440 refer to?
HSN code 841440 is for wheeled chassis-mounted air compressors designed for easy towing. These compressors are used in construction, mining, and other industries where mobile, large-capacity compressors are needed.
What is the HSN code for centrifugal air compressors?
The HSN code for centrifugal air compressors mounted on a wheeled chassis for towing is 84144020. These compressors are used for high-volume, continuous airflow applications in industries requiring large-scale air compression.
What are the features of fans classified under HSN code 841451?
HSN code 841451 includes various types of fans, such as table, floor, wall, window, ceiling, or roof fans. These fans feature a self-contained electric motor with a power output not exceeding 125 W and are commonly used for domestic or light industrial purposes.
What is the HSN code for wall fans?
Wall fans are classified under HSN code 84145140. These fans are mounted on walls designed to circulate air efficiently, often used in households and office spaces to provide cooling.
What is the purpose of fans listed under HSN code 841459?
Fans under HSN code 841459 include various types, such as air circulators, portable blowers, and industrial fans. These fans are used in different applications, from cooling small spaces to providing ventilation in industrial settings.
What types of gas compressors are covered under HSN 841480?
HSN code 841480 covers gas compressors, including those used in air conditioning equipment, turbochargers, and free-piston generators for gas turbines. These compressors are used in a wide variety of industrial and automotive applications.
How are parts of air compressors classified under HSN 841490?
Air compressor parts, including those for refrigeration and air conditioning equipment, are classified under HSN code 841490. This code includes gas compressors, electric fans, and industrial blowers.
The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.
.webp)
.svg)
