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Published on:

February 25, 2025

Viraaj Vashishth

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HSN Code 8409 and GST Rates for Other Engine Parts

Understanding the taxation of internal combustion engines and their parts is vital to the automotive and machinery sectors. India classifies engines in the HSN Code of 8409. GST rates under HSN codes are assigned according to the type of machinery in question, this includes submarines, generators, automobiles, and heavy machinery. In this article, we shall formulate an understanding of 8409 HSN code GST rates enabling businesses manufacturing and trading in engine components.

Understanding HSN Code 8409

The Harmonized System of Nomenclature (HSN) is codified globally for trade and taxation. It is imperative to know HSN Code 8409 as it comprises Unit Parts for Internal Combustion Engines under International Code 8409 which falls under Chapter 84 covering machinery and mechanical appliances.

The components of internal combustion engines are crucial for performance and efficiency, since we are dealing with directed explosions. A few of these parts include pistons, cylinder blocks, crankshafts and camshafts, which are classified under HSN code 8409, separating them from other motor parts.

Because these parts are critical to the engines of automotive, marines, or other industrial machines, suppliers of such parts need to follow the correct GST classification to avoid tax discrepancies and compliance problems.

You Can Also Read: GST on Used Cars

GST Rate for HSN Code 8409

The GST rates for parts of the engine that fall under the HSN code 8409 have different rates because they vary in use. For instance, as the prescribed tax structure has it today, these parts have a 28% GST rate when applied in automobiles; however, for some industrial use, the GST rate could be different. Read this table to know in depth about the rates:

HSN Code	Description	Rate (%)
8409	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408	28
84091000	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 For Aircraft Engines	28
840991	Suitable For Use Solely Or Principally With Spark-Ignition Internal Combustion Piston Engines	28
84099111	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : 8409 91 - Suitable For Use Solely Or Principally With Spark Ignition Internal Combustion Piston Engines: Valves, Inlet And Exhaust, Piston, Piston Rings, Pisto	28
84099112	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : 8409 91 - Suitable For Use Solely Or Principally With Spark Ignition Internal Combustion Piston Engines: Valves, Inlet And Exhaust, Piston, Piston Rings, Pisto	28
84099113	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : 8409 91 - Suitable For Use Solely Or Principally With Spark Ignition Internal Combustion Piston Engines: Valves, Inlet And Exhaust, Piston, Piston Rings, Pisto	28
84099114	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : 8409 91 - Suitable For Use Solely Or Principally With Spark Ignition Internal Combustion Piston Engines: Valves, Inlet And Exhaust, Piston, Piston Rings, Pisto	28
84099120	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : 8409 91 - Suitable For Use Solely Or Principally With Spark Ignition Internal Combustion Piston Engines: Fuel Injection Equipment Excluding Injection Pumps	28
84099191	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : 8409 91 - Suitable For Use Solely Or Principally With Spark Ignition Internal Combustion Piston Engines: Other : Of Petrol Engines For Motor Vehicles	28
84099192	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : 8409 91 - Suitable For Use Solely Or Principally With Spark Ignition Internal Combustion Piston Engines: Other : Of Other Petrol Engines	28
84099193	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : 8409 91 - Suitable For Use Solely Or Principally With Spark Ignition Internal Combustion Piston Engines: Other : Of Kerosene Engines	28
84099194	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : 8409 91 - Suitable For Use Solely Or Principally With Spark Ignition Internal Combustion Piston Engines: Other : Of Gas Engines	28
84099199	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : 8409 91 - Suitable For Use Solely Or Principally With Spark Ignition Internal Combustion Piston Engines: Other : Other	28
840999	Other	28
84099911	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : Other : Valves, Inlet And Exhaust, Piston, Piston Rings, Piston Assemblies : Valve, Inlet And Exhaust	28
84099912	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : Other : Valves, Inlet And Exhaust, Piston, Piston Rings, Piston Assemblies :Pistons	28
84099913	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : Other : Valves, Inlet And Exhaust, Piston, Piston Rings, Piston Assemblies :Piston Rings	28
84099914	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : Other : Valves, Inlet And Exhaust, Piston, Piston Rings, Piston Assemblies : Piston Assemblies	28
84099920	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : Other : Fuel Nozzles	28
84099930	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : Other : Fuel Injection Equipment Excluding Injection Pumps	28
84099941	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : Other : Other Parts Of Diesel Engine: Of Diesel Engines For Motor Vehicles	28
84099942	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : Other : Other Parts Of Diesel Engine: Of Outboard Engine	28
84099949	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : Other : Other Parts Of Diesel Engine: Other	28
84099990	Parts Suitable For Use Solely Or Principally With The Engines Of Heading 8407 Or 8408 - Other : Other : Other	28

For all the traders or manufacturers of HSN code 8409, it is very important to apply the correct GST on engines, so transactions can go on smoothly and compliance to tax laws may be attained.

You Can Also Read: GST Rates and HSN Code 8711 for Motorcycles

Key Components Covered Under HSN Code 8409

1. Pistons (Piston HSN Code: 8409)

Additionally, they are efficiency engineered pieces accurate enough to endure enormous amounts of temperatures and pressure. Pistons serve a major importance in the combustion cycle, transferring force from fuel ignition to the crankshaft. Engaging in motor activities is amongst the most rigorously taxed components at about 28%. These are wide products that fall under HSN code 8409.

2. Cylinder Heads

These include components such as the intake and exhaust valves, spark plugs, and fuel injectors. The cylinder head contains parts of the engine.

3. Crankshafts & Camshafts

Camshafts have the capability to control the timing of the operations of the valves, while crankshafts perform the very opposite function – converting linear motion into rotational motion. Both parts are crucial for the internal combustion engine to function efficiently. For GST purposes, they fall under 8409.

4. Other Motor Parts (Motor Parts HSN Code: 8409)

Many other important engine parts including connecting rods, engine bearings, and valve elements coordinate with GST code provisions and therefore are classifiers under HSN Code 8409.

Significance of HSN Code 8409 for Businesses

Businesses engaged in the manufacture, trade, or purchase of engine parts need to pay special attention to HSN code 8409. If misclassified, a business may suffer tax overruns, operational expenditures, and even non compliance penalties. Companies need to ensure they apply the appropriate GST rate on their invoices to mitigate legal risks.

Additionally, under the GST Act, every business that exceeds the prescribed limit has to register for GST and file returns periodically. Using ITC, the tax paid on the goods and services acquired as inputs to deliver the final product can be claimed back, thus lowering the tax burden. The tax risks associated with HSN code 8409 can also work the other way by helping firms customize their pricing policies without violating Indian tax provisions.

In Summary, GST Rates for Different Engine Parts under HSN Code 8409

HSN Code	Product Type	Applicable GST Rate
8409	Engine Pistons	28%
8409	Cylinder Heads	28%
8409	Crankshafts	28%
8409	Camshafts	28%
8409	Other Internal Combustion Engine Parts	28%

You Can Also Read: Electric Motors and Generators HSN Code & GST Rate - 8501

Conclusion

It is significant for businesses involved with parts of internal combustion engines to understand the HSN code 8409 and its corresponding GST rates. The motor parts HSN code 8409 encompasses the integral parts and pieces of piston, cylinder heads, crankshafts, and camshafts so placing the right GST rates are key to effective trade and compliance.

Manufacturers, suppliers, and traders should be mindful of the taxation regime to prevent inconsistencies with the applicable 28% GST rate. Forging compliance allows businesses to operate smoothly while assisting India in establishing an orderly tax system through the Input Tax Credit. To understand more about HSN codes, GST classification, and compliance regarding engine parts, it is advisable for businesses to keep a close watch on government notifications and GST sites for compliance.

FAQs

1. What is the GST rate for engine parts under the 8409 HSN code?

Most engine parts incurs a GST rate of 28% under the 8409 HSN code such as pistons, crankshafts and cylinder heads.

2. Which engine parts fall under the 8409 HSN code?

The parts of the internal combustion engine such as pistons, cylinder heads, crankshafts, camshafts, and connecting rods are covered by the 8409 HSN code.

3. Does the GST rate for 8409 HSN code differ from one industry to the other?

No, 28% applies to most parts categorized under the 8409 HSN code regardless of being used for automobiles, generators, or industrial machines.

4. Is the GST rate the same for the piston HSN code and all other parts of an engine?

Yes, the GST rate on Other Engine Parts HSN Code 8409, including the piston HSN code, is set at 28%.

5. What is the process for businesses to acquire an Input Tax Credit (ITC) on motor parts under the HSN code 8409?

Businesses registered with the GST system can easily claim ITC for motor parts with HSN code 8409 by keeping valid invoices and remitting GST returns appropriately.

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