--- title: "HSN Code for Electronic calculators & pocket data machines | HSN 84701000 GST Rate" description: "Find HSN and GST Rates for 84701000 related to Electronic calculators & pocket data machines with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84701000/" --- # HSN Code 84701000: Electronic calculators & pocket data machines - [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 8470: Calculating machines & cash registers](https://busy.in/hsn/sub-chapter-8470/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Electronic calculators capable of operation without an external source of electric power and pocketsize data recording, reproducing and displaying machines with calculating functions | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 84701000 ? It includes Manually Operated Cash Registers ### Can we claim ITC on inputs used to trade Electronic calculators & pocket data 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 should mixed supplies be billed when Electronic calculators & pocket data machines is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electronic calculators & pocket data machines; Nil for exempt items if applicable). ### How much GST applies to Electronic calculators & pocket data machines? Under HSN 84701000, Electronic calculators & pocket data machines attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Electronic calculators & pocket data machines? 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. ### Any common misclassification issue with Electronic calculators & pocket data 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 Electronic calculators & pocket data 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. ## India's trade performance: HSN Code 84701000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹31 Cr (+25.81% YoY) — 0.0008% of India's total exports - Imports: ₹274 Cr (+23.23% YoY) — 0.0045% of India's total imports - Trade balance: −₹243 Cr (Deficit); surplus rank #11452 of 12657 HSN codes - Share of Sub-Chapter 8470: 11.63% of its exports; import side 23.00% - Rank within Sub-Chapter 8470: #2 of 10 by export value; import-side #2 ### Key metrics - Export CAGR: 7.19% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4278 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +69.28% in FY 2022-23 - Contribution to Sub-Ch. 8470: 11.63% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84701000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8470 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8470 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 20.47 | 0.0009% | — | 43.30% | 158.16 | 0.0044% | — | 22.55% | −137.69 | #4079 | | FY 2019-20 | 21.26 | 0.0010% | +3.86% | 27.93% | 148.10 | 0.0044% | −6.36% | 11.68% | −126.84 | #4027 | | FY 2020-21 | 16.46 | 0.0008% | −22.58% | 7.36% | 111.57 | 0.0038% | −24.67% | 11.81% | −95.11 | #4462 | | FY 2021-22 | 23.76 | 0.0008% | +44.35% | 5.13% | 148.82 | 0.0033% | +33.39% | 10.29% | −125.06 | #4367 | | FY 2022-23 | 40.22 | 0.0011% | +69.28% | 6.06% | 216.15 | 0.0038% | +45.24% | 13.45% | −175.93 | #3764 | | FY 2023-24 | 24.68 | 0.0007% | −38.64% | 2.40% | 222.12 | 0.0040% | +2.76% | 17.72% | −197.44 | #4472 | | FY 2024-25 | 31.05 | 0.0008% | +25.81% | 11.63% | 273.71 | 0.0045% | +23.23% | 23.00% | −242.66 | #4278 | - CAGR (7-year): exports 7.19%/yr, imports 9.57%/yr (consistently Deficit) ## Key trade insights: HSN Code 84701000 export-import analysis ### Consistent export growth: 7.19% CAGR over 7 years India's exports under HSN Code 84701000 have grown at a compound annual rate of 7.19% over 7 fiscal years, rising from ₹20.47 Crore in FY 2018-19 to ₹31.05 Crore in FY 2024-25. ### HSN Code 84701000 ranked #4278 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84701000 ranks #4278 out of 12657 HSN codes by total export value. Within Sub-Chapter 8470, it ranks #2 of 10. By trade surplus, it ranks #11452 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 84701000 exports The strongest single-year export movement for HSN Code 84701000 was recorded in FY 2022-23, when exports surged by 69.28% over the prior year. ### India records a trade deficit of ₹242.66 Crore in HSN Code 84701000 goods In FY 2024-25, India's imports of ₹273.71 Cr exceeded exports of ₹31.05 Cr, resulting in a trade deficit of ₹242.66 Crore — ranking #11452 of 12657 by surplus magnitude. ### Import growth of 9.57% CAGR signals stable import dependency for Electronic calculators & pocket data machines India's imports under HSN Code 84701000 have grown at 9.57% CAGR, reaching ₹273.71 Crore in FY 2024-25. ### HSN Code 84701000 contributes 11.63% of Sub-Chapter 8470 exports — ranked #2 Among the 10 HSN codes under Sub-Chapter 8470, HSN Code 84701000 ranks #2 by export value — accounting for 11.63% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 23.00% share (rank #2). ## Related HSN Codes in Sub-Chapter 8470 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 84705010: Electrically Operated Cash Registers](https://busy.in/hsn/hsn-84705010/) | ₹224 Cr | | #2 | HSN Code 84701000: Electronic calculators & pocket data machines (this hsn code) | ₹31 Cr | | #3 | [HSN Code 84709010: Other \| Electrically Operated](https://busy.in/hsn/hsn-84709010/) | ₹6 Cr | | #4 | [HSN Code 84709020: Other \| Manually Operated](https://busy.in/hsn/hsn-84709020/) | ₹4 Cr | | #5 | [HSN Code 84702900: Other electronic calculating machines : Other](https://busy.in/hsn/hsn-84702900/) | < ₹1 Crore | | #6 | [HSN Code 84705020: Manually Operated Cash Registers](https://busy.in/hsn/hsn-84705020/) | < ₹1 Crore | | #7 | [HSN Code 84702100: Electronic Calculating Machines with Printing Device](https://busy.in/hsn/hsn-84702100/) | < ₹1 Crore | | #8 | [HSN Code 84703000: Other Calculating Machines](https://busy.in/hsn/hsn-84703000/) | < ₹1 Crore | | — | [HSN Code 84704010: Manually Operated Accounting Machines](https://busy.in/hsn/hsn-84704010/) | — | | — | [HSN Code 84704020: Analogue or Hybrid Automatic Data Processing Machines](https://busy.in/hsn/hsn-84704020/) | — |