HSN Code 84314990: Parts of machinery

HSN Code 84314990 represents Parts of machinery under GST classification. This code helps businesses identify Parts of machinery correctly for billing, taxation, and trade. With HSN Code 84314990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts of machinery.

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Description of Goods for Parts of machinery

HSN Code 84314990 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 : Other 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 : Other 9% 9% 18% 0%

Description of goods

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

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 : Other

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 84314990 not include?

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

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 : Of pile driver, snow plough, not self-propelled

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

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FAQs for HSN Code 84314990

What products are classified under HSN 84314990 ?

It includes Harrows, scarifiers, cultivators, weeders and hoes: Other: Rotary hoes

Can we claim ITC on inputs used to trade Parts of machinery?

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

Do e‑way bill and e‑invoice apply for Parts of machinery?

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.

How should mixed supplies be billed when Parts of machinery is sold with other items?

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

How much GST applies to Parts of machinery?

Under HSN 84314990, Parts of machinery attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Parts of machinery?

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

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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