---
title: "HSN Code for Beverage Vending Machines (Heating) | HSN 84762120 GST Rate"
description: "Find HSN and GST Rates for 84762120 related to Beverage Vending Machines (Heating) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84762120/"
---

# HSN Code 84762120: Beverage Vending Machines (Heating)

- [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 8476: Vending Machines](https://busy.in/hsn/sub-chapter-8476/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Automatic beverage-vending machines : Incorporating heating or refrigerating devices : Incorporating heating devices | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84762120 ?

It includes Cigarette vending machines

### Can we claim ITC on inputs used to trade Beverage Vending Machines (Heating)?

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

### Any common misclassification issue with Beverage Vending Machines (Heating)?

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

### How should mixed supplies be billed when Beverage Vending Machines (Heating) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Beverage Vending Machines (Heating); Nil for exempt items if applicable).

### How much GST applies to Beverage Vending Machines (Heating)?

Under HSN 84762120, Beverage Vending Machines (Heating) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Beverage Vending Machines (Heating)?

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 Beverage Vending Machines (Heating)?

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 84762120 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹36 Cr (+21.89% YoY) — 0.0010% of India's total exports
- Imports: < ₹1 Crore (−83.33% YoY) — 0.0000% of India's total imports
- Trade balance: ₹36 Cr (Surplus); surplus rank #2399 of 12657 HSN codes
- Share of Sub-Chapter 8476: 28.97% of its exports; import side 0.13%
- Rank within Sub-Chapter 8476: #2 of 11 by export value; import-side #8

### Key metrics

- Export CAGR: 19.54% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4074 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +45.01% in FY 2023-24
- Contribution to Sub-Ch. 8476: 28.97% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84762120

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. 8476 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8476 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 12.27 | 0.0005% | — | 18.45% | < ₹1 Crore | 0.0000% | — | 0.32% | +12.01 | #4749 |
| FY 2019-20 | 13.50 | 0.0006% | +10.02% | 16.30% | < ₹1 Crore | 0.0000% | −92.31% | 0.04% | +13.48 | #4635 |
| FY 2020-21 | 14.01 | 0.0007% | +3.78% | 16.38% | < ₹1 Crore | 0.0000% | +350.00% | 0.20% | +13.92 | #4668 |
| FY 2021-22 | 19.90 | 0.0006% | +42.04% | 15.10% | Nil | 0.0000% | −100.00% | 0.00% | +19.90 | #4608 |
| FY 2022-23 | 20.26 | 0.0006% | +1.81% | 16.35% | < ₹1 Crore | 0.0000% | — | 0.02% | +20.25 | #4652 |
| FY 2023-24 | 29.38 | 0.0008% | +45.01% | 23.81% | < ₹1 Crore | 0.0000% | +5,900.00% | 0.73% | +28.78 | #4274 |
| FY 2024-25 | 35.81 | 0.0010% | +21.89% | 28.97% | < ₹1 Crore | 0.0000% | −83.33% | 0.13% | +35.71 | #4074 |

- CAGR (7-year): exports 19.54%/yr, imports -14.72%/yr (consistently Surplus)

## Key trade insights: HSN Code 84762120 export-import analysis

### Consistent export growth: 19.54% CAGR over 7 years

India's exports under HSN Code 84762120 have grown at a compound annual rate of 19.54% over 7 fiscal years, rising from ₹12.27 Crore in FY 2018-19 to ₹35.81 Crore in FY 2024-25.

### HSN Code 84762120 ranked #4074 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84762120 ranks #4074 out of 12657 HSN codes by total export value. Within Sub-Chapter 8476, it ranks #2 of 11. By trade surplus, it ranks #2399 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 84762120 exports

The strongest single-year export movement for HSN Code 84762120 was recorded in FY 2023-24, when exports surged by 45.01% over the prior year.

### India maintains a trade surplus of ₹35.71 Crore in HSN Code 84762120 goods

In FY 2024-25, India's exports of ₹35.81 Cr exceeded imports of ₹0.10 Cr, resulting in a trade surplus of ₹35.71 Crore — ranking #2399 of 12657 by surplus magnitude.

### Import growth of -14.72% CAGR signals stable import dependency for Beverage Vending Machines (Heating)

India's imports under HSN Code 84762120 have grown at -14.72% CAGR, reaching ₹0.10 Crore in FY 2024-25.

### HSN Code 84762120 contributes 28.97% of Sub-Chapter 8476 exports — ranked #2

Among the 11 HSN codes under Sub-Chapter 8476, HSN Code 84762120 ranks #2 by export value — accounting for 28.97% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.13% share (rank #8).

## Related HSN Codes in Sub-Chapter 8476

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 84768990: Other Machines \| Other](https://busy.in/hsn/hsn-84768990/) | ₹48 Cr |
| #2 | HSN Code 84762120: Beverage Vending Machines (Heating) (this hsn code) | ₹36 Cr |
| #3 | [HSN Code 84769090: Other Parts of Textile Machinery](https://busy.in/hsn/hsn-84769090/) | ₹16 Cr |
| #4 | [HSN Code 84762110: Beverage Vending Machines (Refrigerating)](https://busy.in/hsn/hsn-84762110/) | ₹15 Cr |
| #5 | [HSN Code 84762900: Beverage Vending Machines (Other)](https://busy.in/hsn/hsn-84762900/) | ₹6 Cr |
| #6 | [HSN Code 84769010: Parts\| Machines Of Sub-Heading 8476](https://busy.in/hsn/hsn-84769010/) | ₹2 Cr |
| #7 | [HSN Code 84768110: Parts for Knitting Machines](https://busy.in/hsn/hsn-84768110/) | < ₹1 Crore |
| #8 | [HSN Code 84768120: Machines with Heating Devices](https://busy.in/hsn/hsn-84768120/) | < ₹1 Crore |
| — | [HSN Code 84768910: Other machines : Other : Money changing machines](https://busy.in/hsn/hsn-84768910/) | Nil |
| — | [HSN Code 84768920: Postage stamps vending machines](https://busy.in/hsn/hsn-84768920/) | Nil |