HSN Code 84314940: Parts for Harvesting Machines

HSN Code 84314940 represents Parts for Harvesting Machines under GST classification. This code helps businesses identify Parts for Harvesting Machines correctly for billing, taxation, and trade. With HSN Code 84314940, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts for Harvesting Machines.

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Description of Goods for Parts for Harvesting Machines

HSN Code 84314940 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 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 Of machinery of heading 8426, 8429 or 8430 : Other : Of pile driver, snow plough, not self-propelled 9% 9% 18% 0%
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 Of machinery of heading 8426, 8429 or 8430 : Other : Of pile driver, snow plough, not self-propelled 9% 9% 18% 0%

Description of goods

Of machinery of heading 8426, 8429 or 8430 : Other : Of pile driver, snow plough, not self-propelled

Chapter

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

Sub Chapter

8431 – Parts suitable for use solely or principally with the machinery of headings 8425 to 8430

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

Description of goods

Of machinery of heading 8426, 8429 or 8430 : Other : Of pile driver, snow plough, not self-propelled

Chapter

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

Sub Chapter

8431 – Parts suitable for use solely or principally with the machinery of headings 8425 to 8430

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

What does HSN Code 84314940 not include?

Parts for Harvesting Machines does not include products with the following descriptions:

HSN Code Description
Of machinery of heading 8425 : Of pulley tackle and hoists, other than ship hoists, winches or capstans
Of machinery of heading 8425 : Of pulley tackle and hoists, other than ship hoists, winches or capstans
Of machinery of heading 8425 : Other
Of machinery of heading 8425 : Other
Of machinery of heading 8427 : Of fork lift trucks
Of machinery of heading 8427 : Of fork lift trucks
Of machinery of heading 8427 : Other
Of machinery of heading 8427 : Other
Of machinery of heading 8428: Of lifts, skip hoists or escalators
Of machinery of heading 8428: Of lifts, skip hoists or escalators
Of machinery of heading 8428: Other : Of elevators, conveyors and moving equipments
Of machinery of heading 8428: Other : Of elevators, conveyors and moving equipments
Of machinery of heading 8428: Other : Other
Of machinery of heading 8428: Other : Other
Of machinery of heading 8426, 8429 or 8430 : Buckets, shovels, grabs and grips
Of machinery of heading 8426, 8429 or 8430 : Buckets, shovels, grabs and grips
Of machinery of heading 8426, 8429 or 8430 : Bulldozers or angledozer blades
Of machinery of heading 8426, 8429 or 8430 : Bulldozers or angledozer blades
Of machinery of heading 8426, 8429 or 8430 : Parts of boring or sinking machinery of subheading 8430 41 or 8430 49 : Of boring or sinking machinery, self-propelled
Of machinery of heading 8426, 8429 or 8430 : Parts of boring or sinking machinery of subheading 8430 41 or 8430 49 : Of boring or sinking machinery, self-propelled
Of machinery of heading 8426, 8429 or 8430 : Parts of boring or sinking machinery of subheading 8430 41 or 8430 49 : Other
Of machinery of heading 8426, 8429 or 8430 : Parts of boring or sinking machinery of subheading 8430 41 or 8430 49 : Other
Of machinery of heading 8426, 8429 or 8430 : Other : Of road rollers, mechanically propelled
Of machinery of heading 8426, 8429 or 8430 : Other : Of road rollers, mechanically propelled
Of machinery of heading 8426, 8429 or 8430 : Other : Of ships derricks and cranes
Of machinery of heading 8426, 8429 or 8430 : Other : Of ships derricks and cranes
Of machinery of heading 8426, 8429 or 8430 : Other : Of other excavating, levelling, tamping or excavating machinery for earth, mineral or ores
Of machinery of heading 8426, 8429 or 8430 : Other : Of other excavating, levelling, tamping or excavating machinery for earth, mineral or ores
Of machinery of heading 8426, 8429 or 8430 : Other : Other
Of machinery of heading 8426, 8429 or 8430 : Other : Other

Of machinery of heading 8425 : Of pulley tackle and hoists, other than ship hoists, winches or capstans

Of machinery of heading 8425 : Of pulley tackle and hoists, other than ship hoists, winches or capstans

Of machinery of heading 8425 : Other

Of machinery of heading 8425 : Other

Of machinery of heading 8427 : Of fork lift trucks

Of machinery of heading 8427 : Of fork lift trucks

Of machinery of heading 8427 : Other

Of machinery of heading 8427 : Other

Of machinery of heading 8428: Of lifts, skip hoists or escalators

Of machinery of heading 8428: Of lifts, skip hoists or escalators

Of machinery of heading 8428: Other : Of elevators, conveyors and moving equipments

Of machinery of heading 8428: Other : Of elevators, conveyors and moving equipments

Of machinery of heading 8428: Other : Other

Of machinery of heading 8428: Other : Other

Of machinery of heading 8426, 8429 or 8430 : Buckets, shovels, grabs and grips

Of machinery of heading 8426, 8429 or 8430 : Buckets, shovels, grabs and grips

Of machinery of heading 8426, 8429 or 8430 : Bulldozers or angledozer blades

Of machinery of heading 8426, 8429 or 8430 : Bulldozers or angledozer blades

Of machinery of heading 8426, 8429 or 8430 : Parts of boring or sinking machinery of subheading 8430 41 or 8430 49 : Of boring or sinking machinery, self-propelled

Of machinery of heading 8426, 8429 or 8430 : Parts of boring or sinking machinery of subheading 8430 41 or 8430 49 : Of boring or sinking machinery, self-propelled

Of machinery of heading 8426, 8429 or 8430 : Parts of boring or sinking machinery of subheading 8430 41 or 8430 49 : Other

Of machinery of heading 8426, 8429 or 8430 : Parts of boring or sinking machinery of subheading 8430 41 or 8430 49 : Other

Of machinery of heading 8426, 8429 or 8430 : Other : Of road rollers, mechanically propelled

Of machinery of heading 8426, 8429 or 8430 : Other : Of road rollers, mechanically propelled

Of machinery of heading 8426, 8429 or 8430 : Other : Of ships derricks and cranes

Of machinery of heading 8426, 8429 or 8430 : Other : Of ships derricks and cranes

Of machinery of heading 8426, 8429 or 8430 : Other : Of other excavating, levelling, tamping or excavating machinery for earth, mineral or ores

Of machinery of heading 8426, 8429 or 8430 : Other : Of other excavating, levelling, tamping or excavating machinery for earth, mineral or ores

Of machinery of heading 8426, 8429 or 8430 : Other : Other

Of machinery of heading 8426, 8429 or 8430 : Other : Other

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FAQs for HSN Code 84314940

What products are classified under HSN 84314940 ?

It includes Disc harrows

How should mixed supplies be billed when Parts for Harvesting Machines is sold with other items?

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

Any common misclassification issue with Parts for Harvesting Machines?

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

Do e‑way bill and e‑invoice apply for Parts for Harvesting Machines?

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 Parts for Harvesting Machines?

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

How much GST applies to Parts for Harvesting Machines?

Under HSN 84314940, Parts for Harvesting Machines attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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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