HSN code 8401 is the Customs Tariff heading for nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation, in Chapter 84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof). Goods of this heading are taxed at 5% or 18%, depending on the exact description: 2 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 8401
These are the entries of the current GST rate notifications whose column (2) names heading 8401 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 8401 | Fuel elements (cartridges), non-irradiated, for nuclear reactors | 5% | 9/2025-CT(R), Schedule I, S. No. 421 |
| 8401 | Nuclear reactors; machinery and apparatus for isotopes separation | 18% | 9/2025-CT(R), Schedule II, S. No. 388 |
Goods of heading 8401 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
Chapter 84 entries that can also apply
These entries name the whole of Chapter 84 in column (2), so they reach every heading of the chapter, including 8401, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017- Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service | 5% | 9/2025-CT(R), Schedule I, S. No. 437 |
| 90 or 84 | Disposable sterilized dialyzer or micro barrier of artificial kidney | 5% | 9/2025-CT(R), Schedule I, S. No. 479 |
| 84 | Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP | 18% | 9/2025-CT(R), Schedule II, S. No. 386 |
| 84 or 85 | Parts suitable for use solely or principally with 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 | 18% | 9/2025-CT(R), Schedule II, S. No. 387 |
| 84 or 85 | E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer | 18% | 9/2025-CT(R), Schedule II, S. No. 473 |
CGST, SGST and IGST split for HSN 8401
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 8401
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 8401
Heading 8401 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
How to write HSN 8401 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (8401) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 8401 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 84
Chapter 84 of the Customs Tariff is Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. This list has 87 of its headings, each with its own page. See all Chapter 84 headings.
- HSN 8402: Steam or vapour generating boilers (18%)
- HSN 8403: Central heating boilers (18%)
- HSN 8404: Auxiliary plant for use with boilers (18%)
- HSN 8405: Producer gas (18%)
- HSN 8406: Steam turbines (18%)
- HSN 8407: Spark-ignition reciprocating (5% or 18%)
- HSN 8408: Compression-ignition internal (5% or 18%)
- HSN 8409: Parts of engines of 8407 or 8408 (18%)
- HSN 8410: Hydraulic turbines, water wheels (18%)
- HSN 8411: Turbo-jets, turbo-propellers (5% or 18%)
- HSN 8412: Other engines and motors (18%)
- HSN 8413: Pumps for liquids (5% or 18%)