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Verified Category: Machinery

HSN Code 8424

Nozzles for drip irrigation equipment or nozzles for sprinklers

Current GST Rate
5%
Verified ✓
Rate noteRate varies within this heading — 5%: Nozzles for drip irrigation equipment or nozzles for…; 18%: Mechanical appliances (whether or not hand-operated)…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8424 specifically identifies nozzles for drip irrigation equipment or nozzles for sprinklers for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 2.5% + SGST 2.5%
Inter-State Split
IGST 5%

Compliance Check-list

  • Mention HSN 8424 on all Tax Invoices for nozzles for drip irrigation equipment or nozzles for sprinklers
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 8424

"Classifying nozzles for drip irrigation equipment or nozzles for sprinklers correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Machinery category. AasanKhata automatically monitors these shifts for you."