Skip to main content
Dhanaay Logo

HSN Code 8420

Hand operated rubber roller

DescriptionCGSTSGSTIGSTSchedule
Hand operated rubber roller2.5%2.5%5%I
Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]9%9%18%II

This HSN code covers more than one type of goods with different applicable rates — match the description above to your product before filing.

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

Manual vs. powered — a large rate gap

HSN 8420 covers two very different products at very different rates: the hand-operated rubber roller specifically is 5%, while calendering or other rolling machines (powered equipment, excluding those for metal or glass, and their cylinders) fall under the same code at 18% — explicitly excluding the hand-operated roller from that higher bracket.

If your product is a simple manual rubber roller tool, you're in the concessional bracket. If it's powered rolling/calendering machinery, even superficially similar in function, it's taxed at more than triple the rate under the same HSN heading.

This is one of several HSN codes carrying more than one GST rate under the same heading — see the full list of examples.

Frequently asked questions

What is the GST rate for HSN code 8420?

HSN code 8420 carries more than one GST rate depending on the specific goods: Hand operated rubber roller attracts 5%; Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller] attracts 18%.

Which chapter does HSN code 8420 belong to?

HSN code 8420 falls under Chapter 84 - Nuclear Reactors, Boilers, Machinery and Mechanical Appliances of the Customs Tariff Act, 1975.