Filters for engines (oil, fuel and air) is classified under HSN heading 8421 (Centrifuges, including centrifugal dryers, filtering or purifying machinery…). Main codes: 842123 oil or petrol-filters for internal combustion engines; 84212300 oil or petrol-filters for internal combustion engines; 842131 intake air filters for internal combustion engines. GST as on 1 November 2026: 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 Filters for engines (oil, fuel and air)?
GST on Filters for engines (oil, fuel and air) as on 1 November 2026: 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.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 18% | 18% | 8421 | If you sell centrifuges, including centrifugal dryers, or machines for filtering or purifying liquids or gases, GST is 18%. 9/2025-CT(R), entry 410 |
How to find the rate on an old invoice's date: GST rate on a past date.
8421 Centrifuges, including centrifugal dryers, filtering or purifying machinery and appara for liquids or gases
| Code | Description (as in the tariff) |
|---|---|
842123 | Oil or petrol-filters for internal combustion engines |
84212300 | Oil or petrol-filters for internal combustion engines |
842131 | Intake air filters for internal combustion engines |
84213100 | Intake air filters for internal combustion engines |
See all 35 codes on the Chapter 84 page.
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 (8421) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (842123, 842131) 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 Filters for engines (oil, fuel and air)?
Filters for engines (oil, fuel and air) is classified under HSN heading 8421 (Centrifuges, including centrifugal dryers, filtering or purifying machinery…). Main codes: 842123 oil or petrol-filters for internal combustion engines; 84212300 oil or petrol-filters for internal combustion engines; 842131 intake air filters for internal combustion engines. GST as on 1 November 2026: 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 Filters for engines (oil, fuel and air)?
As on 1 November 2026, GST on Filters for engines (oil, fuel and air) is 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 Filters for engines (oil, fuel and air) change in 2025?
No. GST 2.0 on 22 September 2025 did not change the rate entries for Filters for engines (oil, fuel and air).
What was the GST rate on Filters for engines (oil, fuel and air) in July 2017?
On 1 July 2017: 18%.
← HSN and SAC codes for common items · Search any code on the HSN code finder.
Other common items
- Fans
8414 - Water pumps (Motor pump)
8413 - Air conditioners (AC)
8415 - Refrigerators
8418 - Washing machines
8450 - Laptops
8471 - Engine pumps (fuel, oil and coolant pumps)
8413 - Rubber gaskets, seals, O-rings and bushes
4016 - Rubber hoses and tubes
4009 - Metal-composite gaskets, multi-layer metal gaskets and mechanical seals
8484 - Locks for vehicles
8301 - Tyre tubes (Inner tubes)
4013
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.

