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HSN Code 8424

Nozzles for drip irrigation equipment or nozzles for sprinklers

DescriptionCGSTSGSTIGSTSchedule
Nozzles for drip irrigation equipment or nozzles for sprinklers2.5%2.5%5%I
Sprinklers; drip irrigation system including laterals; mechanical sprayers2.5%2.5%5%I
Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]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.

Frequently asked questions

What is the GST rate for HSN code 8424?

HSN code 8424 carries more than one GST rate depending on the specific goods: Nozzles for drip irrigation equipment or nozzles for sprinklers attracts 5%; Sprinklers; drip irrigation system including laterals; mechanical sprayers attracts 5%; Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers] attracts 18%.

Which chapter does HSN code 8424 belong to?

HSN code 8424 falls under Chapter 84 - Nuclear Reactors, Boilers, Machinery and Mechanical Appliances of the Customs Tariff Act, 1975.

Is every sprayer or nozzle under HSN 8424 taxed at 5%?

No. Only nozzles for drip irrigation/sprinklers, and sprinklers/drip irrigation systems (including laterals) and mechanical sprayers used for that purpose, get the 5% rate. General mechanical appliances for projecting, dispersing or spraying liquids or powders — spray guns, fire extinguishers, steam or sand-blasting machines — are explicitly carved out and taxed at 18% instead.

I sell a mechanical sprayer — how do I know which rate applies?

Check whether it's built and marketed for drip irrigation or crop sprinkling specifically. If it's a general-purpose spray gun or similar appliance not tied to an irrigation system, it falls under the 18% entry that expressly excludes irrigation sprinklers and nozzles.