Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances

HS 8425Pulley tackle and hoists other than skip hoists, winches and capstans, jacks

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Customs duty
7.5%
9 tariff items
GST now
18%
or 5% for some goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
2% to 10%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

7 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
8425 11Powered by electric motor7.5%18%units
8425 19Other7.5%18%units
8425 31 00Powered by electric motor7.5%18%units
8425 39 00Other7.5%18%units
8425 41 00Built-in jacking system of a type used in garages7.5%18%units
8425 42 00Other jacks and hoists, hydraulic7.5%18%units
8425 49 00Other7.5%18%units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 9 tariff items: 7.5%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 9 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%, or 5% for some goods.
  • Until 21 September 2025 18%, or 5% or 12% for some goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 414Pulley tackle and hoists other than skip hoists; winches and capstans; jacks18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 437Following 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. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(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 service5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 479Disposable sterilized dialyzer or micro barrier of artificial kidney5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 386Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 387Parts 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 pumps18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 473E-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 consumer18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%, 12% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% or 18%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
8425Pulley tackle and hoists other than skip hoists; winches and capstans; jacks1.5%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 9 tariff items

China: the same goods (8425)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 11 in force under 8425. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
8425.11.00.00Electric pulley tackle and hoists电动滑车及提升机6%MFN rate (no APTA concession on this line)6%13%13%None
8425.19.00.00Non-electric pulley tackles and hoists非电动滑车及提升机5%MFN rate (no APTA concession on this line)5%13%13%None
8425.31.10.00Winding gear for mine shafts and winches specially designed for underground use, electric矿井口卷扬装置及专为井下使用设计的卷扬机,电动的7%APTA rate, with an APTA certificate of origin10%13%13%None
8425.31.90.00Other electric winches and capstans其他电动卷扬机及绞盘5%MFN rate (no APTA concession on this line)5%13%13%None
8425.39.10.00Pit-head winding gear and winches specially designed for underground use, non-electric矿井口卷扬装置及专为井下使用设计的卷扬机,非电动的7%APTA rate, with an APTA certificate of origin10%13%13%None
8425.39.90.00Other winches & capstans, non-electric其他非电动卷扬机及绞盘5%MFN rate (no APTA concession on this line)5%13%13%None
8425.41.00.00Fixed jacking systems used in garages车库中使用的固定千斤顶系统2%APTA rate, with an APTA certificate of origin3%13%13%None
8425.42.10.00Hydraulic jacks液压千斤顶3%MFN rate (no APTA concession on this line)3%13%13%None
8425.42.90.00Hydraulic hoists for lifting vehicles提升车辆用液压提升机5%MFN rate (no APTA concession on this line)5%13%13%None
8425.49.10.00Other jacks其他千斤顶5%MFN rate (no APTA concession on this line)5%13%13%None
8425.49.90.00Other hoists for lifting vehicles其他提升车辆用提升机10%MFN rate (no APTA concession on this line)10%13%13%None
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous8424Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machinesOne level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNext8426SHIP’S DERRICKS; CRANES INCLUDING CABLE CRANES; MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND WORKS TRUCKS FITTED WITH A CRANE Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.