Engines (petrol and diesel) is classified under HSN headings 8407, 8408. Main codes: 840710 aircraft engines; 840721 outboard motors; 840729 other. GST as on 1 November 2026: 5% or 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
Rates checked on 1 November 2026 · BooksOn HSN dataset v9, compiled from CBIC notifications
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
What is the GST rate on Engines (petrol and diesel)?
GST on Engines (petrol and diesel) as on 1 November 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 28% → 18% (8407); 12% → 5% (8408); 28% → 18% (8408); 18% → 5% (84082020). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 18% | 28% | 8407 | If you sell spark-ignition reciprocating or rotary internal combustion piston engines, other than aircraft engines, GST is 18%. 9/2025-CT(R), entry 394 |
| 5% | 5% | 84071000 | If you sell aircraft engines, GST is 5%. 9/2025-CT(R), entry 422 |
| 5% | 12% | 8408 | If you sell fixed-speed diesel engines of up to 15 HP, GST is 5%. 9/2025-CT(R), entry 423 |
| 18% | 28% | 8408 | If you sell diesel or semi-diesel engines (compression-ignition piston engines), GST is 18%. 9/2025-CT(R), entry 395 |
| 5% | 18% | 84082020 | If you sell agricultural diesel engines for tractors with cylinder capacity above 250 cc, GST is 5%. 9/2025-CT(R), entry 424 |
GST rate on Engines (petrol and diesel) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app. For an invoice dated around a change: GST rate on a past date.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 17 August 2017 | 12% or 28% |
| 18 August 2017 | 14 November 2017 | 12%, 18% or 28% |
| 15 November 2017 | 21 September 2025 | 5%, 12%, 18% or 28% |
| 22 September 2025 | today | 5% or 18% |
8407 Spark-ignition reciprocating or rotary internal combustion piston engines
| Code | Description (as in the tariff) |
|---|---|
840710 | Aircraft engines |
84071000 | Aircraft engines |
840721 | Outboard motors |
84072100 | Outboard motors |
840729 | Other |
84072900 | Other |
840731 | Of a cylinder capacity not exceeding 50 cc |
84073110 | For motor cycles |
84073190 | Other |
840732 | Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc |
84073210 | For motor cycles |
84073290 | Other |
840733 | Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc |
84073310 | For motor cars |
84073320 | For motor cycles |
84073390 | Other |
840734 | Of a cylinder capacity exceeding 1,000 cc |
84073410 | For motor cars |
84073490 | Other |
840790 | Other engines |
84079010 | Petrol engines |
84079020 | Kerosene engines |
84079090 | Other |
8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
| Code | Description (as in the tariff) |
|---|---|
840810 | Marine propulsion engines |
84081010 | Outboard engines |
84081091 | Of a cylinder capacity not exceeding 100 cc |
84081092 | Of a cylinder capacity exceeding 100 cc but not exceeding 250 cc |
84081093 | Of a cylinder capacity exceeding 250 cc |
840820 | Engines of a kind used for the propulsion of vehicles of chapter 87 |
84082010 | Of cylinder capacity not exceeding 250 cc |
84082020 | Engines of cylinder capacity exceeding 250 cc |
840890 | Other engines |
84089010 | Stationary engines of cylinder capacity exceeding 50 cc |
84089090 | Other |
Which code goes on your GST invoice?
With aggregate turnover up to ₹5 crore in the previous year, write at least the 4-digit code (8407, 8408) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (840710, 840721, 840729, 840731, …) on every tax invoice. The HSN summary in Table 12 of GSTR-1 takes the same digits. Details: invoice rules under Notification 78/2020-Central Tax.
Questions
What is the HSN code for Engines (petrol and diesel)?
Engines (petrol and diesel) is classified under HSN headings 8407, 8408. Main codes: 840710 aircraft engines; 840721 outboard motors; 840729 other. GST as on 1 November 2026: 5% or 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
What is the GST rate on Engines (petrol and diesel)?
As on 1 November 2026, GST on Engines (petrol and diesel) is 5% or 18%, depending on the exact code and how it is sold or supplied (CBIC notification 9/2025-CT(R)). Reference only; check the notification.
Did the GST rate on Engines (petrol and diesel) change in 2025?
Yes. From 22 September 2025 (GST 2.0): 28% → 18% (8407); 12% → 5% (8408); 28% → 18% (8408); 18% → 5% (84082020). Source: CBIC Notification 9/2025-CT(R).
What was the GST rate on Engines (petrol and diesel) in July 2017?
On 1 July 2017: 12% or 28%.
← HSN and SAC codes for common items · Search any code on the HSN code finder.
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Codes and descriptions from the BooksOn HSN dataset (version 9, 2026-11-01), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.