HSN Code 84284000: Escalators and moving walkways

HSN Code 84284000 represents Escalators and moving walkways under GST classification. This code helps businesses identify Escalators and moving walkways correctly for billing, taxation, and trade. With HSN Code 84284000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Escalators and moving walkways.

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Description of Goods for Escalators and moving walkways

HSN Code 84284000 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 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) Escalators and moving walkways 9% 9% 18% 0%
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) Escalators and moving walkways 9% 9% 18% 0%

Description of goods

Escalators and moving walkways

Chapter

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

Sub Chapter

8428 – Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)

CGST 9%
SGST 9%
IGST 18%
CESS 0%

Description of goods

Escalators and moving walkways

Chapter

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

Sub Chapter

8428 – Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)

CGST 9%
SGST 9%
IGST 18%
CESS 0%

What does HSN Code 84284000 not include?

Escalators and moving walkways does not include products with the following descriptions:

HSN Code Description
Lifts and skip hoists: Lifts : Lifts of a kind used in buildings
Lifts and skip hoists: Lifts : Lifts of a kind used in buildings
Lifts and skip hoists: Lifts : Other
Lifts and skip hoists: Lifts : Other
Lifts and skip hoists: Skip hoists
Lifts and skip hoists: Skip hoists
Pneumatic elevators and conveyors: Conveyors : Belt conveyors
Pneumatic elevators and conveyors: Conveyors : Belt conveyors
Pneumatic elevators and conveyors: Conveyors : Other
Pneumatic elevators and conveyors: Conveyors : Other
Pneumatic elevators and conveyors: Pneumatic elevators
Pneumatic elevators and conveyors: Pneumatic elevators
Other continuous-action elevators and conveyors, for goods or materials : Specially designed for underground use
Other continuous-action elevators and conveyors, for goods or materials : Specially designed for underground use
Other continuous-action elevators and conveyors, for goods or materials : Other, bucket type
Other continuous-action elevators and conveyors, for goods or materials : Other, bucket type
Other continuous-action elevators and conveyors, for goods or materials : Other, belt type
Other continuous-action elevators and conveyors, for goods or materials : Other, belt type
Other continuous-action elevators and conveyors, for goods or materials : Other
Other continuous-action elevators and conveyors, for goods or materials : Other
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: wagon marshalling equipment
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: wagon tippers
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: other
Teleferics, chair-lifts, ski-raglines, traction mechanisms for funiculars
Teleferics, chair-lifts, ski-raglines, traction mechanisms for funiculars
Industrial robots
Industrial robots
Other machinery : For coal handling
Other machinery : For coal handling
Other machinery : For ash handling
Other machinery : For ash handling
Other machinery : Other
Other machinery : Other

Lifts and skip hoists: Lifts : Lifts of a kind used in buildings

Lifts and skip hoists: Lifts : Lifts of a kind used in buildings

Lifts and skip hoists: Lifts : Other

Lifts and skip hoists: Lifts : Other

Lifts and skip hoists: Skip hoists

Lifts and skip hoists: Skip hoists

Pneumatic elevators and conveyors: Conveyors : Belt conveyors

Pneumatic elevators and conveyors: Conveyors : Belt conveyors

Pneumatic elevators and conveyors: Conveyors : Other

Pneumatic elevators and conveyors: Conveyors : Other

Pneumatic elevators and conveyors: Pneumatic elevators

Pneumatic elevators and conveyors: Pneumatic elevators

Other continuous-action elevators and conveyors, for goods or materials : Specially designed for underground use

Other continuous-action elevators and conveyors, for goods or materials : Specially designed for underground use

Other continuous-action elevators and conveyors, for goods or materials : Other, bucket type

Other continuous-action elevators and conveyors, for goods or materials : Other, bucket type

Other continuous-action elevators and conveyors, for goods or materials : Other, belt type

Other continuous-action elevators and conveyors, for goods or materials : Other, belt type

Other continuous-action elevators and conveyors, for goods or materials : Other

Other continuous-action elevators and conveyors, for goods or materials : Other

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: wagon marshalling equipment

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: wagon tippers

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) - mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment: other

Teleferics, chair-lifts, ski-raglines, traction mechanisms for funiculars

Teleferics, chair-lifts, ski-raglines, traction mechanisms for funiculars

Industrial robots

Industrial robots

Other machinery : For coal handling

Other machinery : For coal handling

Other machinery : For ash handling

Other machinery : For ash handling

Other machinery : Other

Other machinery : Other

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FAQs for HSN Code 84284000

What products are classified under HSN 84284000 ?

It includes Other Machinery | Other

Any common misclassification issue with Escalators and moving walkways?

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

How much GST applies to Escalators and moving walkways?

Under HSN 84284000, Escalators and moving walkways attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Escalators and moving walkways?

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.

How should mixed supplies be billed when Escalators and moving walkways is sold with other items?

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

Can we claim ITC on inputs used to trade Escalators and moving walkways?

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

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.

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