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Water purifiers and filters (RO) is classified under HSN heading 8421. GST as on 26 October 2026: 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Water purifiers and filters (RO)?
GST on Water purifiers and filters (RO) as on 26 October 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.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 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 |
The GST rate on Water purifiers and filters (RO) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
8421 Centrifuges, including centrifugal dryers, filtering or purifying machinery and appara for liquids or gases
| Code | Description (as in the tariff) |
|---|---|
842111 | Cream separators |
84211100 | Cream separators |
842112 | Clothes-dryers |
84211200 | Clothes-dryers |
842119 | Other |
84211910 | Bowl centrifuges |
84211920 | Basket centrifuges |
84211930 | Continuous automatic centrifuges |
84211940 | Self cleaning centrifuges |
84211950 | Decanter centrifuges horizontal bowl |
84211960 | Screw conveyor centrifuges |
84211991 | For chemical industries |
84211999 | Other |
842121 | For filtering or purifying water |
84212110 | Ion exchanger plant or apparatus |
84212120 | Household type filters |
84212190 | Other |
842122 | For filtering or purifying beverages other than water |
84212200 | For filtering or purifying beverages other than water |
842123 | Oil or petrol-filters for internal combustion engines |
84212300 | Oil or petrol-filters for internal combustion engines |
842129 | Other |
84212900 | Other |
842131 | Intake air filters for internal combustion engines |
84213100 | Intake air filters for internal combustion engines |
842132 | Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines |
84213200 | Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines |
842139 | Other |
84213910 | Air separators to be employed in the processing, smelting or refining of minerals, ores or metals, air strippers |
84213920 | Air purifiers or cleaners |
84213990 | Other |
842191 | Of centrifuges, including centrifugal dryers |
84219100 | Of centrifuges, including centrifugal dryers |
842199 | Other |
84219900 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Fans
8414 - Water pumps (Motor pump)
8413 - Air conditioners (AC)
8415 - Refrigerators
8418 - Washing machines
8450 - Laptops
8471 - CCTV and digital cameras
8525 - Headphones and speakers
8518 - Pen drives and memory cards
8523 - Sewing machines
8452 - Motor vehicle parts (Spare parts)
8708 - Trucks and goods vehicles
8704
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
