---
title: "HSN Code for Machines for wafer/boule manufacture | HSN 84861000 GST Rate"
description: "Find HSN and GST Rates for 84861000 related to Machines for wafer/boule manufacture with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84861000/"
---

# HSN Code 84861000: Machines for wafer/boule manufacture

- [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 8486: Semiconductor Manufacturing Machines](https://busy.in/hsn/sub-chapter-8486/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Machines and apparatus for the manufacture of boules or wafers | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84861000 ?

It includes DC Micro motor

### Do e‑way bill and e‑invoice apply for Machines for wafer/boule manufacture?

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.

### How should mixed supplies be billed when Machines for wafer/boule manufacture is sold with other items?

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).

### Can we claim ITC on inputs used to trade Machines for wafer/boule manufacture?

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

### Does packaging or labelling change the GST for Machines for wafer/boule manufacture?

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.

### Any common misclassification issue with Machines for wafer/boule manufacture?

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

## India's trade performance: HSN Code 84861000 (FY 2024-25)

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

- Exports: < ₹1 Crore (−76.47% YoY) — 0.0000% of India's total exports
- Imports: ₹59 Cr (−4.51% YoY) — 0.0010% of India's total imports
- Trade balance: −₹58 Cr (Deficit); surplus rank #10354 of 12657 HSN codes
- Share of Sub-Chapter 8486: 0.23% of its exports; import side 0.65%
- Rank within Sub-Chapter 8486: #5 of 5 by export value; import-side #4

### Key metrics

- Export CAGR: -10.41% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8480 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +101.96% in FY 2022-23
- Contribution to Sub-Ch. 8486: 0.23% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84861000

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. 8486 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8486 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.47 | 0.0001% | — | 0.96% | 11.44 | 0.0003% | — | 3.23% | −9.97 | #7259 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −33.33% | 0.88% | 65.90 | 0.0020% | +476.05% | 14.60% | −64.92 | #7630 |
| FY 2020-21 | 1.56 | 0.0001% | +59.18% | 0.46% | 30.35 | 0.0010% | −53.95% | 5.36% | −28.79 | #7243 |
| FY 2021-22 | 1.02 | 0.0000% | −34.62% | 0.23% | 16.36 | 0.0004% | −46.10% | 1.50% | −15.34 | #7958 |
| FY 2022-23 | 2.06 | 0.0001% | +101.96% | 0.96% | 504.91 | 0.0088% | +2,986.25% | 10.63% | −502.85 | #7407 |
| FY 2023-24 | 3.23 | 0.0001% | +56.80% | 1.81% | 61.47 | 0.0011% | −87.83% | 0.80% | −58.24 | #7055 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −76.47% | 0.23% | 58.70 | 0.0010% | −4.51% | 0.65% | −57.94 | #8480 |

- CAGR (7-year): exports -10.41%/yr, imports 31.33%/yr (consistently Deficit)

## Key trade insights: HSN Code 84861000 export-import analysis

### Export decline: -10.41% CAGR over 7 years

India's exports under HSN Code 84861000 have declined at a compound annual rate of -10.41% over 7 fiscal years, falling from ₹1.47 Crore in FY 2018-19 to ₹0.76 Crore in FY 2024-25.

### HSN Code 84861000 ranked #8480 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84861000 ranks #8480 out of 12657 HSN codes by total export value. Within Sub-Chapter 8486, it ranks #5 of 5. By trade surplus, it ranks #10354 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 84861000 exports

The strongest single-year export movement for HSN Code 84861000 was recorded in FY 2022-23, when exports surged by 101.96% over the prior year.

### India records a trade deficit of ₹57.94 Crore in HSN Code 84861000 goods

In FY 2024-25, India's imports of ₹58.70 Cr exceeded exports of ₹0.76 Cr, resulting in a trade deficit of ₹57.94 Crore — ranking #10354 of 12657 by surplus magnitude.

### Import growth of 31.33% CAGR signals rising demand for Machines for wafer/boule manufacture

India's imports under HSN Code 84861000 have grown at 31.33% CAGR, reaching ₹58.70 Crore in FY 2024-25.

### HSN Code 84861000 contributes 0.23% of Sub-Chapter 8486 exports — ranked #5

Among the 5 HSN codes under Sub-Chapter 8486, HSN Code 84861000 ranks #5 by export value — accounting for 0.23% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.65% share (rank #4).

## Related HSN Codes in Sub-Chapter 8486

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 84869000: Parts and accessories](https://busy.in/hsn/hsn-84869000/) | ₹246 Cr |
| #2 | [HSN Code 84862000: Taps, Cocks and Valves](https://busy.in/hsn/hsn-84862000/) | ₹82 Cr |
| #3 | [HSN Code 84864000: Machines and apparatus per Note 11(c)](https://busy.in/hsn/hsn-84864000/) | ₹3 Cr |
| #4 | [HSN Code 84863000: Machines for flat panel displays](https://busy.in/hsn/hsn-84863000/) | ₹2 Cr |
| #5 | HSN Code 84861000: Machines for wafer/boule manufacture (this hsn code) | < ₹1 Crore |