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HSN 8421 18% GST

HSN Code 8421 — Filters & purifiers

HSN code 8421 covers centrifuges, including centrifugal dryers, filtering or purifying machinery and appara for liquids or gases. Under GST 2.0 (effective 22 September 2025), HSN 8421 (filters & purifiers) is taxed at 18% GST. This code falls under Chapter 84 — Nuclear Reactors, Boilers, Machinery And Mechanical Appliances; Parts Thereof.

Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).

HSN 8421 at a glance

HSN Code8421
DescriptionCENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS, FILTERING OR PURIFYING MACHINERY AND APPARA FOR LIQUIDS OR GASES
GST Rate (GST 2.0)18%
ChapterChapter 84 — Nuclear Reactors, Boilers, Machinery And Mechanical Appliances; Parts Thereof
Heading8421

GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.

Sub-classifications under HSN 8421

35 more specific 6- and 8-digit codes fall under 8421 (filters & purifiers). The exact sub-code depends on the product variant; the GST rate is shown for each.

HSN CodeDescriptionGST
842111Cream Separators18%
842112Clothes-Dryers18%
842119Other :18%
842121For Filtering Or Purifying Water :18%
842122For Filtering Or Purifying Beverages Other Than Water18%
842123Oil Or Petrol-Filters For Internal Combustion Engines18%
842129Other18%
842131Intake Air Filters For Internal Combustion Engines18%
842132Catalytic Converters Or Particulate Filters, Whether Or Not Combined, For Purifying Or Filtering Exhaust Gases From Internal Combustion Engines18%
842139Other :18%
842191Of Centrifuges, Including Centrifugal Dryers18%
842199Other18%
84211100Cream Separators18%
84211200Clothes-Dryers18%
84211910Bowl Centrifuges18%
84211920Basket Centrifuges18%
84211930Continuous Automatic Centrifuges18%
84211940Self Cleaning Centrifuges18%
84211950Decanter Centrifuges Horizontal Bowl18%
84211960Screw Conveyor Centrifuges18%
84211991For Chemical Industries18%
84211999Other18%
84212110Ion Exchanger Plant Or Apparatus18%
84212120Household Type Filters18%
84212190Other18%
84212200For Filtering Or Purifying Beverages Other Than Water18%
84212300Oil Or Petrol-Filters For Internal Combustion Engines18%
84212900Other18%
84213100Intake Air Filters For Internal Combustion Engines18%
84213200Catalytic Converters Or Particulate Filters, Whether Or Not Combined, For Purifying Or Filtering Exhaust Gases From Internal Combustion Engines18%

Showing 30 of 35 sub-codes — search the HSN Code Finder for the rest.

Frequently Asked Questions

What is the HSN code for filters & purifiers?
The HSN code for filters & purifiers is 8421, under Chapter 84 (Nuclear Reactors, Boilers, Machinery And Mechanical Appliances; Parts Thereof).
What is the GST rate on filters & purifiers?
Under GST 2.0, HSN 8421 (filters & purifiers) is taxed at 18% GST.
Which chapter does HSN code 8421 belong to?
HSN 8421 belongs to Chapter 84 of the HSN classification — Nuclear Reactors, Boilers, Machinery And Mechanical Appliances; Parts Thereof.
Is the HSN code 8421 mandatory on invoices for filters & purifiers?
Yes. To bill filters & purifiers under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (8421) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.

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