84 HSN Code: Nuclear Reactors, Boilers & Machinery

HSN Chapter 84 represents Nuclear Reactors, Boilers & Machinery under GST classification. This code helps businesses identify Nuclear Reactors, Boilers & Machinery correctly for billing, taxation, and trade purposes. With HSN Chapter 84, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Nuclear Reactors, Boilers & Machinery.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

Sub-chapters under HSN Chapter 84

Following Sub Chapters fall under Nuclear Reactors, Boilers & Machinery:

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

18 %

Description

Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation

Sub Chapter

New GST Rate

12 %
Standard

Old GST Rate

12 %

Description

Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Central heating boilers other than thoseof heading 8402

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Steam turbines and other vapour turbines

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

18 %

Description

Spark-ignition reciprocating or rotary internal combustion piston engines

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

5 %

Description

Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

12 %

Description

Parts suitable for use solely or principally with the engines of heading 8407 or 8408

Sub Chapter

New GST Rate

28 %
Standard

Old GST Rate

28 %

Description

Hydraulic turbines, water wheels, andregulators therefor

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Turbo-jets, turbo-propellers and other gas turbines

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Other engines and motors

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

18 %

Description

Pumps for liquids, whether or not fitted with a measuring device; liquid elevators

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

5 %

Description

Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

18 %

Description

Air conditioning machines, comprising a motor- driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

5 %

Description

Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances

Sub Chapter

New GST Rate

12 %
Standard

Old GST Rate

12 %

Description

Industrial or laboratory furnaces and ovens, including incinerators, non-electric

Sub Chapter

New GST Rate

28 %
Standard

Old GST Rate

28 %

Description

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

18 %

Description

Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

18 %

Description

Calendering or other rolling machines, other than for metals or glass, and cylinders therefor

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

12 %

Description

Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages

Sub Chapter

New GST Rate

12 %
Standard

Old GST Rate

12 %

Description

Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

18 %

Description

Mechanical appliances (whether or not handoperated) 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 machines

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Pulley tackle and hoists other than skip hoists; winches and capstans; jacks

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Ship’s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane

Sub Chapter

New GST Rate

12 %
Standard

Old GST Rate

12 %

Description

Fork-lift trucks; other works trucks fitted with lifting or handling equipment

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snowploughs and snow-blowers

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Parts suitable for use solely or principally with the machinery of headings 8425 to 8430

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

18 %

Description

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports- ground rollers

Sub Chapter

New GST Rate

0 %
Exempted

Old GST Rate

18 %

Description

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; parts thereof

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Milking machines and dairy machinery

Sub Chapter

New GST Rate

12 %
Standard

Old GST Rate

12 %

Description

Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

12 %

Description

Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery and parts thereof

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils

Sub Chapter

New GST Rate

12 %
Standard

Old GST Rate

12 %

Description

Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Book-binding machinery, including booksewing machines

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machinery, apparatus and equipment (other then the machine tools of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and other printing components; plates, cylinders and litho graphic stones, prepared for printing purposes (for example, planed, grained or polished)

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machines for extruding, drawing, texturing or cutting man-made textile materials

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weftwinding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Weaving machines (looms)

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Auxiliary machinery for use with machines of heading 8444, 8445, 8446 or 8447 (for example, dobbies, jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445, 8446 or 8447 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald frames, hosiery needles)

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Household or laundry-type washing machines, including machines which both wash and dry

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

18 %

Description

Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries

Sub Chapter

New GST Rate

12 %
Standard

Old GST Rate

12 %

Description

Metal-rolling mills and rolls therefor

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultra-sonic, electrodischarge, electro-chemical, electron beam, ionic-beam or plasma arc processes; water- jet cutting machines

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machining centres, unit construction machines (single station) and multi-station transfer machines for working metal

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Lathes (including turning centres) for removing metal

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machine-tools (including way-type unit head machines) for drilling, boring, milling, treading or tapping by removing metal, other than lathes (including turning centres) of heading 8458

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine tools working by removing metal, or cermets, not elsewhere specified or included

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machine-tools (including presses ) for working metal by forging, hammering or diestamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Other machine-tools for working metal, or cermets, without removing material

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machine-tools for working stone, ceramics concrete, asbestos-cement or like mineral materials or for cold working glass

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Parts and accessories suitable for use solely or principally with the machines of headings 8456 t o 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machinetools; tool holders for any type of tool, for working in the hand

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Tools for working in the hand, pneumatic, hydraulic or with self- contained electric or non-electric motor

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8515; gas- operated surface tempering machines and appliances

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions ; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencilsharpening machines, perforating or stapling machines)

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines or manufacturing or hot working glass or glassware

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machinery for preparing or making up tobacco , not specified or included elsewhere in this chapter

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and the rmostatically controlled valves

Sub Chapter

New GST Rate

12 %
Standard

Old GST Rate

12 %

Description

Ball or roller bearings

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machines for additive manufacturing

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 11(c)to this chapter; parts and accessories

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Machines parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this chapter

India’s Trade Performance — HSN Chapter 84 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹2,83,259 Cr

+13.82% vs FY 2023-24

7.6486% of India’s total exports

India’s Imports

FY 2024-25

₹5,43,949 Cr

+14.44% vs FY 2023-24

8.9199% of India’s total imports

Trade Balance

FY 2024-25

−₹2,60,690 Cr

Trade Deficit

Surplus rank #94 of 97 chapters

At a glance

11.60%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#3

National Export Rank

of 97 chapters by export value, FY 2024-25

+35.20%

Peak Growth Year

FY 2021-22 · strongest single-year move

1.9×

Export Growth · 7Y

₹1,46,652.28 Cr → ₹2,83,259.46 Cr

India Export-Import Trade Statistics for HSN Chapter 84

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #3

Balance

−1,59,716.14

Exports

1,46,652.28 ₹ Cr

6.3577% share

YoY

Imports

3,06,368.42 ₹ Cr

8.5237% share

YoY

FY 2019-20 Exp. Rank #3

Balance

−1,59,405.96

Exports

1,47,661.29 ₹ Cr

6.6561% share

+0.69% YoY

Imports

3,07,067.25 ₹ Cr

9.1370% share

+0.23% YoY

FY 2020-21 Exp. Rank #4

Balance

−1,33,862.09

Exports

1,40,162.50 ₹ Cr

6.4942% share

−5.08% YoY

Imports

2,74,024.59 ₹ Cr

9.3979% share

−10.76% YoY

FY 2021-22 Exp. Rank #3

Balance

−1,87,617.81

Exports

1,89,496.84 ₹ Cr

6.0224% share

+35.20% YoY

Imports

3,77,114.65 ₹ Cr

8.2471% share

+37.62% YoY

FY 2022-23 Exp. Rank #4

Balance

−2,16,163.14

Exports

2,20,977.33 ₹ Cr

6.1032% share

+16.61% YoY

Imports

4,37,140.47 ₹ Cr

7.6028% share

+15.92% YoY

FY 2023-24 Exp. Rank #4

Balance

−2,26,447.35

Exports

2,48,865.80 ₹ Cr

6.8782% share

+12.62% YoY

Imports

4,75,313.15 ₹ Cr

8.4636% share

+8.73% YoY

FY 2024-25 Exp. Rank #3

Balance

−2,60,689.86

Exports

2,83,259.46 ₹ Cr

7.6486% share

+13.82% YoY

Imports

5,43,949.32 ₹ Cr

8.9199% share

+14.44% YoY

CAGR · 7-Year

Exports

11.60% /yr

Imports

10.04% /yr

Consistently Deficit
Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Chapter 84 Export-Import Analysis

Consistent Export Growth: 11.60% CAGR Over 7 Years

India's exports under HSN Chapter 84 have grown at a compound annual rate of 11.60% over 7 fiscal years, rising from ₹1,46,652.28 Crore in FY 2018-19 to ₹2,83,259.46 Crore in FY 2024-25.

HSN Chapter 84 Ranked #3 Among All 97 Chapters by Export Value

In FY 2024-25, HSN Chapter 84 ranks #3 out of 97 chapters by total export value. By trade surplus, it ranks #94 of 97.

FY 2021-22 Was the Strongest Growth Year for HSN Chapter 84 Exports

The strongest single-year export movement for HSN Chapter 84 was recorded in FY 2021-22, when exports surged by 35.20% over the prior year.

India Records a Trade Deficit of ₹2,60,689.86 Crore in HSN Chapter 84 Goods

In FY 2024-25, India's imports of ₹5,43,949.32 Cr exceeded exports of ₹2,83,259.46 Cr, resulting in a trade deficit of ₹2,60,689.86 Crore — ranking #94 of 97 by surplus magnitude.

Import Growth of 10.04% CAGR Signals Rising Demand for Nuclear Reactors, Boilers & Machinery

India's imports under HSN Chapter 84 have grown at 10.04% CAGR, reaching ₹5,43,949.32 Crore in FY 2024-25.

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.