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April 8, 2026

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Spray Machinery: 8424 HSN Code GST Rate Info

Spray Machinery HSN Code 8424 and GST Rate Explained

If you sell products like spray guns, fire extinguishers, and sprayers, you might have come across the HSN code 8424. There are a variety of products, including spray guns, fire extinguishers, sprinklers and other machinery, that fall under this code, but the GST applicable varies for different products. Getting this code wrong means problems with returns as well as a restriction on input tax credit.

Find out which GST rates apply to HSN 8424 spray machinery, from agricultural sprayers and sprinklers to spray guns and fire extinguishers.

What Is HSN Code 8424 for Spray Machinery?

HSN 8424 comes under Chapter 84 of the GST tariff. In general, the heading covers mechanical appliances used for projecting, dispersing or spraying liquids or powders.

This includes equipment that is operated by hand as well as machinery that works mechanically.

Some of the products covered include:

• Sprinklers
• Drip irrigation systems
• Mechanical sprayers
• Spray guns
• Fire extinguishers
• Blasting machines
• Coating equipment
• Nozzles and parts used with such machinery

GST Rate for HSN Code 8424: Current Structure

For the GST rate of spray machines, there were changes in the rate in September 2025, where the government introduced the simpler two-slab rate. The previous rate classification had categorised most of the items classified under HSN 8424 as 12 per cent and 18 per cent. Although the present rate is more simplified, agricultural spray machinery has been assigned a separate lower rate.

The following is the list of the current GST rates of HSN 8424 according to Notification No. 9/2025, Integrated Tax (Rate).

Product Category	GST Rate	CGST	SGST	IGST
Sprinklers, drip irrigation systems, mechanical sprayers	5%	2.5%	2.5%	5%
Nozzles for drip irrigation or sprinklers	5%	2.5%	2.5%	5%
Other spray machinery, including spray guns, fire extinguishers, blasting machines, coating equipment, and their parts	18%	9%	9%	18%

A farm sprinkler system and a paint spray gun may come under the same HSN heading, but they do not have the same GST rate. This is where many sellers of spray machinery get confused.

Why HSN 8424 Has Different GST Rates

Before September 2025, GST had four main tax slabs. For products under HSN 8424, the rate was usually 12% or 18%, depending on the type of machinery.

The 2025 GST changes removed the 12% slab. But that did not mean every product taxed at 12% moved to 18%. Certain agricultural equipment, including sprinklers and mechanical sprayers, was brought under the 5% rate instead, making these farm-use products more affordable.

Other products covered under HSN 8424, such as spray guns, fire extinguishers and industrial blasting machines, are taxed at 18% GST.

Common Sub Codes Under Spray Machinery HSN 8424

Businesses that cross the applicable turnover limit need to mention the required HSN digits on their invoices. The table below covers the common HSN sub codes used for spray machinery along with their applicable GST rates.

HSN Code	Product	GST Rate
84241000	Fire extinguishers, whether or not charged	18%
84242000	Spray guns and similar appliances	18%
84243000	Steam or sand blasting machines and similar jet projecting machines	18%
84244100	Portable sprayers	5%
84244900	Other agricultural or horticultural sprayers	5%
84248100	Other Agricultural or horticultural mechanical appliances	18%
84248200	Agricultural or horticultural mechanical appliances*	5%*

Note: The 5% GST rate applies to specified goods under HSN 8424, including sprinklers, drip irrigation systems including laterals, mechanical sprayers, and nozzles for drip irrigation equipment or sprinklers. The rate is based on the product description in the GST notification, so the HSN code alone should not be used to decide the rate.

How to Classify Your Spray Machinery Correctly

Choosing the right HSN code is not just about finding “8424” and using it on the invoice. The product itself matters, especially when different types of spray machinery have different GST rates.

Before you raise an invoice, go through these checks:

1. Start with the product

Check what the machine is actually used for. A sprinkler and a general-purpose spray gun may fall under the same broad heading but can have different GST rates.

2. Check the government notification

Look at the exact product description given in the notification. Do not rely only on a third-party HSN list or a summary table.

3. Get help when needed

If you're not sure about the classification, check with your GST practitioner before using the code on your invoices.

4. Use the required HSN length

Businesses with turnover above ₹5 crore generally need to mention the six-digit HSN code on their invoices.

5. Save the supporting document

Keep a copy of the relevant notification and your classification details with your records. It can be useful if the classification is questioned later.

Common GST Mistakes on Spray Machinery Invoices

GST rates can change, and using an old rate or the wrong HSN code can create problems later. Some common mistakes to look out for:

Using the old 12% rate: The old 12% GST slab was removed in the 2025 GST changes.
Assuming all agricultural equipment gets 5% GST: Only specific products qualify for the 5% rate.
Choosing the wrong HSN code: Match the HSN code with the product's description and use.
Creating problems for the buyer: A wrong rate or HSN code can affect the buyer's input tax credit.
Not checking rates after a change: Review your invoices whenever GST rates or classifications change.

Claiming Input Tax Credit on HSN 8424 Purchases

Buying spray machinery for business use helps you claim input tax credit on the GST you pay. Check these details before doing that:

The machinery should be used for business purposes.
Check the HSN code and GST rate mentioned by the supplier on the invoice.
An incorrect HSN or GST rate may cause issues with your ITC claim.
Check the invoice carefully before filing your GST return.

Conclusion

HSN code 8424 covers a wide mix of spray machinery, from farm sprinklers to industrial spray guns. The GST rate is not one size fits all. Agricultural sprinklers and drip systems sit at 5 per cent. Almost everything else under this HSN code sits at 18 per cent. Before you invoice, match your spray machinery to the exact description in the notification. A few minutes of checking can save you from return mismatches and input tax credit disputes later.

Need an easier way to manage your GST invoices? Try Swipe today and simplify your billing.

FAQs

1. What is HSN code 8424 used for?

HSN 8424 covers different types of spray equipment used to spread liquids or powders. Spray guns, fire extinguishers, sprinklers and blasting machines are covered here.

2. What is the GST rate on spray guns under HSN 8424?

Spray guns come under the 18% GST rate. The 5% GST rate applies to certain irrigation and agricultural equipment.

3. What GST rate applies to agricultural sprayers under HSN 8424?

There isn't one rate for every agricultural sprayer. Sprinklers, drip irrigation systems and specified mechanical sprayers get the 5% rate. Other products can fall under 18%.

4. Does HSN code 8424 attract any GST cess?

No, there is no compensation cess on these products. The GST you pay will depend on which product you are selling or buying.

5. Do I need to mention HSN code 8424 on my GST invoice?

Yes, you need to add the applicable HSN code to your GST invoice if the HSN reporting rules apply to your business. The exact number of digits required depends on your turnover.

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