---
title: "HSN Code for Manually Operated Accounting Machines | HSN 84704010 GST Rate"
description: "Find HSN and GST Rates for 84704010 related to Manually Operated Accounting Machines with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84704010/"
---

# HSN Code 84704010: Manually Operated Accounting 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 |
| --- | --- | --- | --- | --- |
| 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% |

## Frequently asked questions

### What products are classified under HSN 84704010 ?

It includes Push Button Line Telephones

### How much GST applies to Manually Operated Accounting Machines?

Under HSN 84704010, Manually Operated Accounting Machines attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Manually Operated Accounting 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 Manually Operated Accounting Machines is sold with other items?

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).

### Does packaging or labelling change the GST for Manually Operated Accounting 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.

### Do e‑way bill and e‑invoice apply for Manually Operated Accounting 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.