What products are classified under HSN 84705010 ?
It includes Micro Computers
HSN Code 84705010 represents Electrically Operated Cash Registers under GST classification. This code helps businesses identify Electrically Operated Cash Registers correctly for billing, taxation, and trade. With HSN Code 84705010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electrically Operated Cash Registers.
HSN Code 84705010 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 | Cash registers : Electrically operated | 9% | 9% | 18% | 0% |
| 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 | Cash registers : Electrically operated | 9% | 9% | 18% | 0% |
Description of goods
Cash registers : 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
Description of goods
Cash registers : 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
Electrically Operated Cash Registers 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 : electrically operated | |
| 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 : 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 : electrically operated
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 : Manually operated
Cash registers : Manually operated
Other : Electrically operated
Other : Electrically operated
Other : Manually operated
Other : Manually operated
It includes Micro Computers
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 84705010, Electrically Operated Cash Registers attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electrically Operated Cash Registers; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.