What products are classified under HSN 84861000 ?
It includes DC Micro motor
HSN Code 84861000 represents Machines for wafer/boule manufacture under GST classification. This code helps businesses identify Machines for wafer/boule manufacture correctly for billing, taxation, and trade. With HSN Code 84861000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Machines for wafer/boule manufacture.
HSN Code 84861000 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 | 8486 | Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 11(c)to this chapter; parts and accessories | Machines and apparatus for the manufacture of boules or wafers | 9% | 9% | 18% | 0% |
| 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 8486 | Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 11(c)to this chapter; parts and accessories | Machines and apparatus for the manufacture of boules or wafers | 9% | 9% | 18% | 0% |
Description of goods
Machines and apparatus for the manufacture of boules or wafers
Chapter
84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Sub Chapter
8486 – Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 11(c)to this chapter; parts and accessories
Description of goods
Machines and apparatus for the manufacture of boules or wafers
Chapter
84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Sub Chapter
8486 – Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 11(c)to this chapter; parts and accessories
Machines for wafer/boule manufacture does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Machines and apparatus for the manufacture of semi-conductor devices or of electronic integrated circuits | |
| Machines and apparatus for the manufacture of semi-conductor devices or of electronic integrated circuits | |
| Machines and apparatus for the manufacture of flat panel displays | |
| Machines and apparatus for the manufacture of flat panel displays | |
| Machines and apparatus specified in Note 11(c) to this Chapter | |
| Machines and apparatus specified in Note 11(c) to this Chapter | |
| Parts and accessories | |
| Parts and accessories |
Machines and apparatus for the manufacture of semi-conductor devices or of electronic integrated circuits
Machines and apparatus for the manufacture of semi-conductor devices or of electronic integrated circuits
Machines and apparatus for the manufacture of flat panel displays
Machines and apparatus for the manufacture of flat panel displays
Machines and apparatus specified in Note 11(c) to this Chapter
Machines and apparatus specified in Note 11(c) to this Chapter
Parts and accessories
Parts and accessories
It includes DC Micro motor
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 Machines for wafer/boule manufacture; 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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.