HSN Code 84836090: Clutches and shaft couplings

HSN Code 84836090 represents Clutches and shaft couplings under GST classification. This code helps businesses identify Clutches and shaft couplings correctly for billing, taxation, and trade. With HSN Code 84836090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Clutches and shaft couplings.

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Description of Goods for Clutches and shaft couplings

HSN Code 84836090 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 8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) Clutches and shaft couplings (including universal joints) : Other 9% 9% 18% 0%
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) Clutches and shaft couplings (including universal joints) : Other 9% 9% 18% 0%

Description of goods

Clutches and shaft couplings (including universal joints) : Other

Chapter

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

Sub Chapter

8483 – Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)

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

Description of goods

Clutches and shaft couplings (including universal joints) : Other

Chapter

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

Sub Chapter

8483 – Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)

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

What does HSN Code 84836090 not include?

Clutches and shaft couplings does not include products with the following descriptions:

HSN Code Description
Transmission shafts (including cam shafts and crank shafts) and cranks : Crank shafts for sewing machines
Transmission shafts (including cam shafts and crank shafts) and cranks : Crank shafts for sewing machines
Transmission shafts (including cam shafts and crank shafts) and cranks : Other : Crank shaft for engines of heading 8407
Transmission shafts (including cam shafts and crank shafts) and cranks : Other : Crank shaft for engines of heading 8407
Transmission shafts (including cam shafts and crank shafts) and cranks : Other : Crank shaft for engines of heading 8408
Transmission shafts (including cam shafts and crank shafts) and cranks : Other : Crank shaft for engines of heading 8408
Transmission shafts (including cam shafts and crank shafts) and cranks : Other : Other
Transmission shafts (including cam shafts and crank shafts) and cranks : Other : Other
Bearing housings, incorporating ball or roller bearings
Bearing housings, incorporating ball or roller bearings
Bearing housings, not incorporating ball or roller bearings; plain shaft bearings
Bearing housings, not incorporating ball or roller bearings; plain shaft bearings
Gears and gearing, other than toothed wheels, chain spro ckets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters
Gears and gearing, other than toothed wheels, chain spro ckets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters
Flywheels and pulleys, including pulley blocks : Pulleys, power transmission
Flywheels and pulleys, including pulley blocks : Pulleys, power transmission
Flywheels and pulleys, including pulley blocks : Other
Flywheels and pulleys, including pulley blocks : Other
Clutches and shaft couplings (including universal joints) : Flexible coupling
Clutches and shaft couplings (including universal joints) : Flexible coupling
Clutches and shaft couplings (including universal joints) : Fluid coupling
Clutches and shaft couplings (including universal joints) : Fluid coupling
Toothed wheels, chain sprockets and other transmission elements presented separately; parts
Toothed wheels, chain sprockets and other transmission elements presented separately; parts

Transmission shafts (including cam shafts and crank shafts) and cranks : Crank shafts for sewing machines

Transmission shafts (including cam shafts and crank shafts) and cranks : Crank shafts for sewing machines

Transmission shafts (including cam shafts and crank shafts) and cranks : Other : Crank shaft for engines of heading 8407

Transmission shafts (including cam shafts and crank shafts) and cranks : Other : Crank shaft for engines of heading 8407

Transmission shafts (including cam shafts and crank shafts) and cranks : Other : Crank shaft for engines of heading 8408

Transmission shafts (including cam shafts and crank shafts) and cranks : Other : Crank shaft for engines of heading 8408

Transmission shafts (including cam shafts and crank shafts) and cranks : Other : Other

Transmission shafts (including cam shafts and crank shafts) and cranks : Other : Other

Bearing housings, incorporating ball or roller bearings

Bearing housings, incorporating ball or roller bearings

Bearing housings, not incorporating ball or roller bearings; plain shaft bearings

Bearing housings, not incorporating ball or roller bearings; plain shaft bearings

Gears and gearing, other than toothed wheels, chain spro ckets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters

Gears and gearing, other than toothed wheels, chain spro ckets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters

Flywheels and pulleys, including pulley blocks : Pulleys, power transmission

Flywheels and pulleys, including pulley blocks : Pulleys, power transmission

Flywheels and pulleys, including pulley blocks : Other

Flywheels and pulleys, including pulley blocks : Other

Clutches and shaft couplings (including universal joints) : Flexible coupling

Clutches and shaft couplings (including universal joints) : Flexible coupling

Clutches and shaft couplings (including universal joints) : Fluid coupling

Clutches and shaft couplings (including universal joints) : Fluid coupling

Toothed wheels, chain sprockets and other transmission elements presented separately; parts

Toothed wheels, chain sprockets and other transmission elements presented separately; parts

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Case Laws Related to HSN Code 84836090

Order Number Description
Rossi Gear Motors India Pvt. Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)

Rossi Gear Motors India Pvt. Ltd. (AAR (Authority For Advance Ruling), Tamil Nadu)

FAQs for HSN Code 84836090

What products are classified under HSN 84836090 ?

It includes By metal deposit

Can we claim ITC on inputs used to trade Clutches and shaft couplings?

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 Clutches and shaft couplings is sold with other items?

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

How much GST applies to Clutches and shaft couplings?

Under HSN 84836090, Clutches and shaft couplings attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Clutches and shaft couplings?

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

Do e‑way bill and e‑invoice apply for Clutches and shaft couplings?

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.

Does packaging or labelling change the GST for Clutches and shaft couplings?

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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