What products are classified under HSN 84012000 ?
It includes Horizontal Fire Tube (Lancashire) Boilers
HSN Code 84012000 represents Isotopic separation machinery under GST classification. This code helps businesses identify Isotopic separation machinery correctly for billing, taxation, and trade. With HSN Code 84012000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Isotopic separation machinery.
HSN Code 84012000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 8401 | Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation | Machinery and apparatus for isotopic separation, and parts thereof | 9% | 9% | 18% | 0% |
| 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 8401 | Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation | Machinery and apparatus for isotopic separation, and parts thereof | 9% | 9% | 18% | 0% |
Description of goods
Machinery and apparatus for isotopic separation, and parts thereof
Chapter
84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Sub Chapter
8401 – Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation
Description of goods
Machinery and apparatus for isotopic separation, and parts thereof
Chapter
84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Sub Chapter
8401 – Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation
Isotopic separation machinery does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Nuclear reactors | |
| Nuclear reactors | |
| Fuel elements (cartridges), non-irradiated | |
| Fuel elements (cartridges), non-irradiated | |
| Parts of nuclear reactors | |
| Parts of nuclear reactors |
Nuclear reactors
Nuclear reactors
Fuel elements (cartridges), non-irradiated
Fuel elements (cartridges), non-irradiated
Parts of nuclear reactors
Parts of nuclear reactors
It includes Horizontal Fire Tube (Lancashire) Boilers
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Isotopic separation machinery; Nil for exempt items if applicable).
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Under HSN 84012000, Isotopic separation machinery attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.