Thursday, 25 May 2017

GST Rate Schedule Chapter - 84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof)

Chapter
84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof)


Nil
1.   Handloom

5%
1. Hand pumps  and parts thereof [8413, 8414 90]
2. Solar water  heater and system [8419 19]
3. Renewable energy devices &  spare parts for their manufacture
a)     Bio-gas plant
b)    Solar power based devices
c)    Solar power generating system
d)    Wind mills and wind operated electricity generator
e)    Waste to energy plants/devices
f)     Solar lantern/solar lamp
g)    Ocean waves/tidal waves   energy devices/plants

12%
1.  Nuclear   fuel elements [8401]
2. Power driven pumps primarily  designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps [8413]
3. Bicycle pumps, hand pumps etc. [8414 20 10, 8414 20 20 or 8414 90 12].
4.  Milking machines and dairy machinery [8434]
5. Sewing machines [8452]
6.   Composting Machines [8479] 

18%

All goods not specified elsewhere.
1. Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation [8401]
2. Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers [8402]
3.  Central  heating boilers other than those of  heading 8402 [8403]
4. Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super- heaters, soot removers, gas recoverers); condensers for steam or other vapour power units [8404]
5. Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers [8405]
6. Steam turbines and other vapour turbines [8406]
7. Hydraulic turbines, water wheels, and regulators therefor [8410]
8. Turbo-jets, turbo- propellers and other gas turbines - turbo- jets [8411]
9. Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine] [8412]
10. 8416   Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances.
11. 8417 Industrial or laboratory furnaces and ovens, including incinerators, non- electric.
12. 8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
13. Centrifuges, including centrifugal dryers;    filtering    or purifying   machinery and apparatus, for liquids or gases [8421]
14. 8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks
15. Ship’s derricks; cranes   including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane [8426]
16. 8431 Parts suitable for use solely or principally with the machinery  of headings 8425  to 8430
17. 8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages.
18. 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed  vegetable fats or oils.
19. 8439 Machinery for making pulp of fibrous cellulosic material or  for making or finishing paper or paperboard.
20. 8440 Book- binding machinery, including book- sewing machines.
21. 8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.
22. 8442 Machinery, apparatus and equipment  (other than the machines of headings 8456 to 8465) for  preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes               (for example, planed, grained or polished).
23. 8443 Printing machinery   used   for printing by means of plates,  cylinders  and other printing components of heading  84.42;  other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof.
24. 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials.
25. 8445 Machines for preparing  textile fibres; spinning, doubling  or  twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447
26. 8446 Weaving machines (looms).

27. 8447 Knitting machines, stitch- bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings,   braid   or net and machines for tufting.
28. 8448 Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46  or  84.47  (for example,       dobbies, Jacquards,  automatic stop  motions,  shuttle changing mechanisms);     parts and           accessories suitable for use solely or   principally   with the  machines  of  this heading or of heading 8444,  8445,8446  or 8447   (for   example, spindles and spindles flyers,  card  clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)
29. 8449 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats.
30. 8451  Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor  covering  such as  linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics.
31. 8453 to 8471.
32. Braille typewriters, electric or non- electric [8472]
33. 8473 to 8475, 8477 all goods
34. 8479 Machines and mechanical appliances having individual functions, not      specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479   71   00)   and other (8479 79 00)].
35. 8480 to 8482.
36. 8485    –    Blank    in Tariff
37. 8486   Machines and apparatus  of  a  kind used solely or principally for    the manufacture of semiconductor  boules or wafers, semiconductor devices,      electronic integrated  circuits  or flat panel displays; machines and apparatus specified in Note  9  (C)  to  this Chapter;    parts    and accessories.
38. Machinery parts,  not containing   electrical connectors, insulators,          coils, contacts     or     other electrical features not specified or included elsewhere     in     this chapter [8487]
28 %
1. Spark-ignition reciprocating or rotary internal combustion piston engine [8407]
2.   Compression-ignition internal combustion piston engines (diesel or               semi-diesel engines) [8408]
3. Parts suitable for use solely or principally with the engines of heading 8407 or 8408 [8409]
4. Pumps for dispensing fuel or lubricants of the type used in filling stations or garages under 8413 11(except hand pumps under 8413 11 10), Fuel, lubricating or cooling medium pumps for internal combustion piston engines [under 8413    30], concrete pumps [8413 40 00], other rotary positive displacement pumps [under 8413      60] [8413]
5. Air or vacuum pumps, air or other gas compressors and fans; ventilating                or recycling hoods incorporating a fan, whether or not fitted with filters [8414]
6.   Air-conditioning machines,  comprising a motor-driven fan and elements for changing the   temperature   and humidity,      including those     machines     in which   the   humidity cannot   be   separately regulated [8415]
7. Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of      heading    8415 [8418]
8. Storage water heaters, non-electric under 8419 19 (except solar water heater and system), 8419 89 10 [Pressure vessels, reactors, columns or towers or chemical storage  tanks]  ,  8419 89 20 [ Glass lined equipment], 8419 89 30 [Auto claves other than for cooking or heating food, not elsewhere specified or included], 8419 89 40 [Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water] , 8419 89 60 [ Plant   growth chambers  and  rooms and tissue culture chambers and rooms having temperature, humidity or light control], 8419 89 70 [ Apparatus for rapid heating of semi- conductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus] [8419]
9.  Dish  washing machines, household [8422 11 00] and other [8422 19 00] [8422]
10. Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing        machine weights of all kinds [8423]
11. Fire extinguishers [8424]
12. Fork-lift trucks; other works trucks fitted with lifting  or handling equipment [8427]
13. Other   lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) [8428]
14. Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical     shovels, excavators, shovel loaders, tamping machines and road rollers [8429]
15. Other  moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile- drivers and pile- extractors; snow- ploughs and snow- blowers [8430]
16. Printer, photo copying, fax machines, ink cartridges [8443]
17. Household or laundry- type washing machines, including machines which both wash and dry [8450]
18. Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers,  coin sorting machines, coin counting or wrapping machines, pencil- sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non- electric] [8472]
19. Automatic goods- vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines [8476]
20. Machinery for preparing or  making up tobacco, not specified or included elsewhere in this chapter [8478]
21. Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00].
22. Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller    screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) [8483]
23. Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals [8484]


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