HSN Codes · Chapter 84: Machinery and Mechanical Appliances

HSN Code 8407

Spark-ignition reciprocating internal combustion piston engines

Typical GST rate

28%

14% CGST + 14% SGST intra-state

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 8407

The first two digits (84) place this code in chapter 84 — Machinery and Mechanical Appliances. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

The biggest goods chapter: engines, pumps, compressors, ACs, refrigerators, computers and laptops (8471), and industrial machinery of every kind.

More specific codes under 8407

  • 840710 — Spark-ignition reciprocating or rotary internal combustion piston engines — aircraft engines
  • 84071000 — Spark-ignition reciprocating or rotary internal combustion piston engines — aircraft engines — aircraft engines
  • 840721 — Spark-ignition reciprocating or rotary internal combustion piston engines — outboard motors
  • 84072100 — Spark-ignition reciprocating or rotary internal combustion piston engines — outboard motors — outboard motors
  • 840729 — Spark-ignition reciprocating or rotary internal combustion piston engines — other
  • 84072900 — Spark-ignition reciprocating or rotary internal combustion piston engines — other — other
  • 840731 — Spark-ignition reciprocating or rotary internal combustion piston engines — of a cylinder capacity not exceeding 50 cc
  • 84073110 — Spark-ignition reciprocating or rotary internal combustion piston engines — of a cylinder capacity not exceeding 50 cc — for motor cycles
  • 84073190 — Spark-ignition reciprocating or rotary internal combustion piston engines — of a cylinder capacity not exceeding 50 cc — other
  • 840732 — Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc

Frequently asked questions

Goods and services under 8407 typically attract 28% GST. Rates can vary by sub-classification and notifications, so confirm the applicable rate for your specific item.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Invoice with this code in seconds

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