HSN Code 84861000: Machines for wafer/boule manufacture

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 or export of Machines for wafer/boule manufacture.

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Description of Goods for HSN Code 84861000

HSN Code 84861000 relates to the following description.

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

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 84861000 not include?

Machines for wafer/boule manufacture does not include products with the following descriptions.

HSN Code 84862000

Machines and apparatus for the manufacture of semi-conductor devices or of electronic integrated circuits

India’s Trade Performance — HSN Code 84861000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

< ₹1 Crore

−76.47% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

₹59 Cr

−4.51% vs FY 2023-24

0.0010% of India’s total imports

Trade Balance

FY 2024-25

−₹58 Cr

Trade Deficit

Surplus rank #10354 of 12657 HSN codes

% of Sub-Chapter 8486

FY 2024-25

0.23%

Share of Sub-Chapter 8486’s total exports in FY 2024-25

Import side: 0.65% of Sub-Chapter 8486’s imports

Rank Within Sub-Chapter 8486

FY 2024-25

#5 of 5

Position by export value among HSN codes in Sub-Chapter 8486

Import-side rank: #4 of 5

At a glance

−10.41%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#8480

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+101.96%

Peak Growth Year

FY 2022-23 · strongest single-year move

0.23%

Contribution to Sub-Ch. 8486

Share of Sub-Chapter 8486 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #7259

Balance

−9.97

Exports

1.47 ₹ Cr

0.0001% share

— YoY

0.96% of Sub-Ch. 8486

Imports

11.44 ₹ Cr

0.0003% share

— YoY

3.23% of Sub-Ch. 8486

FY 2019-20 Exp. Rank #7630

Balance

−64.92

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−33.33% YoY

0.88% of Sub-Ch. 8486

Imports

65.90 ₹ Cr

0.0020% share

+476.05% YoY

14.60% of Sub-Ch. 8486

FY 2020-21 Exp. Rank #7243

Balance

−28.79

Exports

1.56 ₹ Cr

0.0001% share

+59.18% YoY

0.46% of Sub-Ch. 8486

Imports

30.35 ₹ Cr

0.0010% share

−53.95% YoY

5.36% of Sub-Ch. 8486

FY 2021-22 Exp. Rank #7958

Balance

−15.34

Exports

1.02 ₹ Cr

0.0000% share

−34.62% YoY

0.23% of Sub-Ch. 8486

Imports

16.36 ₹ Cr

0.0004% share

−46.10% YoY

1.50% of Sub-Ch. 8486

FY 2022-23 Exp. Rank #7407

Balance

−502.85

Exports

2.06 ₹ Cr

0.0001% share

+101.96% YoY

0.96% of Sub-Ch. 8486

Imports

504.91 ₹ Cr

0.0088% share

+2,986.25% YoY

10.63% of Sub-Ch. 8486

FY 2023-24 Exp. Rank #7055

Balance

−58.24

Exports

3.23 ₹ Cr

0.0001% share

+56.80% YoY

1.81% of Sub-Ch. 8486

Imports

61.47 ₹ Cr

0.0011% share

−87.83% YoY

0.80% of Sub-Ch. 8486

FY 2024-25 Exp. Rank #8480

Balance

−57.94

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−76.47% YoY

0.23% of Sub-Ch. 8486

Imports

58.70 ₹ Cr

0.0010% share

−4.51% YoY

0.65% of Sub-Ch. 8486

CAGR · 7-Year

Exports

−10.41% /yr

Imports

31.33% /yr

Consistently Deficit
Sub-Chapter 8486 total

reference, FY 2024-25

Export

₹334.22 Cr

Import

₹9,018.22 Cr

Trade Balance

−8,684.00

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 84861000 and GST compliance.

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.

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.