---
title: "HSN Code for Underground Winches | HSN 84248100 GST Rate"
description: "Find HSN and GST Rates for 84248100 related to Underground Winches with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84248100/"
---

# HSN Code 84248100: Underground Winches

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 84: Nuclear Reactors, Boilers & Machinery](https://busy.in/hsn/chapter-84/)
- [Sub-chapter 8424: Liquid sprayers](https://busy.in/hsn/sub-chapter-8424/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| 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- other appliances: agricultural or horticultural | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84248100 ?

It includes Parts/Accessories for 844331, 844332

### Does packaging or labelling change the GST for Underground Winches?

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.

### Do e‑way bill and e‑invoice apply for Underground Winches?

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.

### Can we claim ITC on inputs used to trade Underground Winches?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Underground Winches is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Underground Winches; Nil for exempt items if applicable).

### Any common misclassification issue with Underground Winches?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.