What products are classified under HSN 84704010 ?
It includes Push Button Line Telephones
HSN Code 84704010 represents Manually Operated Accounting Machines under GST classification. This code helps businesses identify Manually Operated Accounting Machines correctly for billing, taxation, and trade. With HSN Code 84704010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Manually Operated Accounting Machines.
HSN Code 84704010 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 | 8470 | Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions ; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers | Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers - accounting machines : electrically operated | 9% | 9% | 18% | 0% |
Description of goods
Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers - accounting machines : electrically operated
Chapter
84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Sub Chapter
8470 – Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions ; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers
Manually Operated Accounting Machines does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Electronic calculators capable of operation without an external source of electric power and pocketsize data recording, reproducing and displaying machines with calculating functions | |
| Electronic calculators capable of operation without an external source of electric power and pocketsize data recording, reproducing and displaying machines with calculating functions | |
| Other electronic calculating machines : Incorporating a printing device | |
| Other electronic calculating machines : Incorporating a printing device | |
| Other electronic calculating machines : Other | |
| Other electronic calculating machines : Other | |
| Other calculating machines | |
| Other calculating machines | |
| Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers - accounting machines : manually operated | |
| Cash registers : Electrically operated | |
| Cash registers : Electrically operated | |
| Cash registers : Manually operated | |
| Cash registers : Manually operated | |
| Other : Electrically operated | |
| Other : Electrically operated | |
| Other : Manually operated | |
| Other : Manually operated |
Electronic calculators capable of operation without an external source of electric power and pocketsize data recording, reproducing and displaying machines with calculating functions
Electronic calculators capable of operation without an external source of electric power and pocketsize data recording, reproducing and displaying machines with calculating functions
Other electronic calculating machines : Incorporating a printing device
Other electronic calculating machines : Incorporating a printing device
Other electronic calculating machines : Other
Other electronic calculating machines : Other
Other calculating machines
Other calculating machines
Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers - accounting machines : manually operated
Cash registers : Electrically operated
Cash registers : Electrically operated
Cash registers : Manually operated
Cash registers : Manually operated
Other : Electrically operated
Other : Electrically operated
Other : Manually operated
Other : Manually operated
It includes Push Button Line Telephones
Under HSN 84704010, Manually Operated Accounting Machines attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Manually Operated Accounting Machines; Nil for exempt items if applicable).
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.
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.
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.