HSN Code 84797100: Airport boarding bridges

HSN Code 84797100 represents Airport boarding bridges under GST classification. This code helps businesses identify Airport boarding bridges correctly for billing, taxation, and trade. With HSN Code 84797100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Airport boarding bridges.

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Description of Goods for Airport boarding bridges

HSN Code 84797100 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 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter Passanger boarding bridges : Of a kind used in airports 9% 9% 18% 0%
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter Passanger boarding bridges : Of a kind used in airports 9% 9% 18% 0%

Description of goods

Passanger boarding bridges : Of a kind used in airports

Chapter

84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Sub Chapter

8479 – Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter

CGST 9%
SGST 9%
IGST 18%
CESS 0%

Description of goods

Passanger boarding bridges : Of a kind used in airports

Chapter

84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Sub Chapter

8479 – Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter

CGST 9%
SGST 9%
IGST 18%
CESS 0%

What does HSN Code 84797100 not include?

Airport boarding bridges does not include products with the following descriptions:

HSN Code Description
Machinery for public works, building or the like
Machinery for public works, building or the like
Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Oil-seed crushing or grinding machinery including purifying tanks
Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Oil-seed crushing or grinding machinery including purifying tanks
Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Other
Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Other
Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork
Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork
Rope or cable-making machines
Rope or cable-making machines
Industrial robots, not elsewhere specified or included
Industrial robots, not elsewhere specified or included
Evaporative air coolers
Evaporative air coolers
Passanger boarding bridges : Other
Passanger boarding bridges : Other
Other machines and mechanical appliances : For treating metal, including electric wire coil-winders
Other machines and mechanical appliances : For treating metal, including electric wire coil-winders
Other machines and mechanical appliances : Mixing, kneading, crushing, grinding, screening, homogenising, emulsifying or stirring machines sifting,
Other machines and mechanical appliances : Mixing, kneading, crushing, grinding, screening, homogenising, emulsifying or stirring machines sifting,
Other machines and mechanical appliances : Cold isostatic presses
Other machines and mechanical appliances : Cold isostatic presses
Other machines and mechanical appliances : Other : Soap cutting or moulding machinery
Other machines and mechanical appliances : Other : Soap cutting or moulding machinery
Other machines and mechanical appliances : Other : Air humidifiers or dehumidifiers (other than those falling under heading 8415 or 8424)
Other machines and mechanical appliances : Other : Air humidifiers or dehumidifiers (other than those falling under heading 8415 or 8424)
Other machines and mechanical appliances : Other : Mechanical shifting machines
Other machines and mechanical appliances : Other : Mechanical shifting machines
Other machines and mechanical appliances : Other : Ultrasonic transducers
Other machines and mechanical appliances : Other : Ultrasonic transducers
Other machines and mechanical appliances : Other : Car washing machines and related appliances
Other machines and mechanical appliances : Other : Car washing machines and related appliances
Other machines and mechanical appliances : Other : Coke oven plants
Other machines and mechanical appliances : Other : Coke oven plants
Other machines and mechanical appliances : Other : Machinery for the manufacture of chemical and pharmaceuticals goods
Other machines and mechanical appliances : Other : Machinery for the manufacture of chemical and pharmaceuticals goods
Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter - other machines and mechanical appliances: other: other : industrial vacuum cleaners
Other machines and mechanical appliances : Other : Other : Briquetting plant and machinery intended for manufactureof briquettes from agricultural and municipal waste
Other machines and mechanical appliances : Other : Other : Briquetting plant and machinery intended for manufactureof briquettes from agricultural and municipal waste
Other machines and mechanical appliances : Other : Other : Other
Other machines and mechanical appliances : Other : Other : Other
Parts : Of machines for public works, building or the like
Parts : Of machines for public works, building or the like
Parts : Of machines for the extraction of animal or fruit and vegetable fats or oil
Parts : Of machines for the extraction of animal or fruit and vegetable fats or oil
Parts : Of machines and mechanical appliances for treating wood
Parts : Of machines and mechanical appliances for treating wood
Parts : Of machinery used for manufacture of chemicals and pharmaceuticals
Parts : Of machinery used for manufacture of chemicals and pharmaceuticals
Parts : Other
Parts : Other

Machinery for public works, building or the like

Machinery for public works, building or the like

Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Oil-seed crushing or grinding machinery including purifying tanks

Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Oil-seed crushing or grinding machinery including purifying tanks

Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Other

Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Other

Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork

Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork

Rope or cable-making machines

Rope or cable-making machines

Industrial robots, not elsewhere specified or included

Industrial robots, not elsewhere specified or included

Evaporative air coolers

Evaporative air coolers

Passanger boarding bridges : Other

Passanger boarding bridges : Other

Other machines and mechanical appliances : For treating metal, including electric wire coil-winders

Other machines and mechanical appliances : For treating metal, including electric wire coil-winders

Other machines and mechanical appliances : Mixing, kneading, crushing, grinding, screening, homogenising, emulsifying or stirring machines sifting,

Other machines and mechanical appliances : Mixing, kneading, crushing, grinding, screening, homogenising, emulsifying or stirring machines sifting,

Other machines and mechanical appliances : Cold isostatic presses

Other machines and mechanical appliances : Cold isostatic presses

Other machines and mechanical appliances : Other : Soap cutting or moulding machinery

Other machines and mechanical appliances : Other : Soap cutting or moulding machinery

Other machines and mechanical appliances : Other : Air humidifiers or dehumidifiers (other than those falling under heading 8415 or 8424)

Other machines and mechanical appliances : Other : Air humidifiers or dehumidifiers (other than those falling under heading 8415 or 8424)

Other machines and mechanical appliances : Other : Mechanical shifting machines

Other machines and mechanical appliances : Other : Mechanical shifting machines

Other machines and mechanical appliances : Other : Ultrasonic transducers

Other machines and mechanical appliances : Other : Ultrasonic transducers

Other machines and mechanical appliances : Other : Car washing machines and related appliances

Other machines and mechanical appliances : Other : Car washing machines and related appliances

Other machines and mechanical appliances : Other : Coke oven plants

Other machines and mechanical appliances : Other : Coke oven plants

Other machines and mechanical appliances : Other : Machinery for the manufacture of chemical and pharmaceuticals goods

Other machines and mechanical appliances : Other : Machinery for the manufacture of chemical and pharmaceuticals goods

Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter - other machines and mechanical appliances: other: other : industrial vacuum cleaners

Other machines and mechanical appliances : Other : Other : Briquetting plant and machinery intended for manufactureof briquettes from agricultural and municipal waste

Other machines and mechanical appliances : Other : Other : Briquetting plant and machinery intended for manufactureof briquettes from agricultural and municipal waste

Other machines and mechanical appliances : Other : Other : Other

Other machines and mechanical appliances : Other : Other : Other

Parts : Of machines for public works, building or the like

Parts : Of machines for public works, building or the like

Parts : Of machines for the extraction of animal or fruit and vegetable fats or oil

Parts : Of machines for the extraction of animal or fruit and vegetable fats or oil

Parts : Of machines and mechanical appliances for treating wood

Parts : Of machines and mechanical appliances for treating wood

Parts : Of machinery used for manufacture of chemicals and pharmaceuticals

Parts : Of machinery used for manufacture of chemicals and pharmaceuticals

Parts : Other

Parts : Other

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FAQs for HSN Code 84797100

What products are classified under HSN 84797100 ?

It includes Air Humidifiers/Dehumidifiers (Non-8415/8424)

Do e‑way bill and e‑invoice apply for Airport boarding bridges?

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.

Can we claim ITC on inputs used to trade Airport boarding bridges?

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 Airport boarding bridges?

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 Airport boarding bridges is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Airport boarding bridges; Nil for exempt items if applicable).

Does packaging or labelling change the GST for Airport boarding bridges?

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.

Important Disclaimer

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.

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