HSN Code 84864000: Machines and apparatus per Note 11(c)

Q: How should mixed supplies be billed when Machines and apparatus per Note 11(c) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Machines and apparatus per Note 11(c); Nil for exempt items if applicable).

Q: Do e‑way bill and e‑invoice apply for Machines and apparatus per Note 11(c)?

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.

HSN Code 84864000 represents Machines and apparatus per Note 11(c) under GST classification. This code helps businesses identify Machines and apparatus per Note 11(c) correctly for billing, taxation, and trade. With HSN Code 84864000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Machines and apparatus per Note 11(c).

Find The Right HSN & Bill Faster With BUSY

Phone Number*

Country code

Email ID*

City*

40K+ Monthly Downloads

Trusted by 4 Lakh+ Businesses

Free Mobile App

4.6 Rated on Google

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 specified in Note 11(c) to this Chapter	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 specified in Note 11(c) to this Chapter	9%	9%	18%	0%

Description of goods

Machines and apparatus specified in Note 11(c) to this Chapter

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%

Description of goods

Machines and apparatus specified in Note 11(c) to this Chapter

Chapter

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

Sub Chapter

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
84861000	Machines and apparatus for the manufacture of boules or wafers
84861000	Machines and apparatus for the manufacture of boules or wafers
84862000	Machines and apparatus for the manufacture of semi-conductor devices or of electronic integrated circuits
84862000	Machines and apparatus for the manufacture of semi-conductor devices or of electronic integrated circuits
84863000	Machines and apparatus for the manufacture of flat panel displays
84863000	Machines and apparatus for the manufacture of flat panel displays
84869000	Parts and accessories
84869000	Parts and accessories

HSN Code 84861000

Machines and apparatus for the manufacture of boules or wafers

HSN Code 84861000

Machines and apparatus for the manufacture of boules or wafers

HSN Code 84862000

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

HSN Code 84862000

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

HSN Code 84863000

Machines and apparatus for the manufacture of flat panel displays

HSN Code 84863000

Machines and apparatus for the manufacture of flat panel displays

HSN Code 84869000

Parts and accessories

HSN Code 84869000

Parts and accessories

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

City*

Phone Number*

Country code

What products are classified under HSN 84864000 ?

It includes DC motors: Other (<= 37.5W)

How should mixed supplies be billed when Machines and apparatus per Note 11(c) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Machines and apparatus per Note 11(c); Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Machines and apparatus per Note 11(c)?

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 Machines and apparatus per Note 11(c)?

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.

Can we claim ITC on inputs used to trade Machines and apparatus per Note 11(c)?

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

How much GST applies to Machines and apparatus per Note 11(c)?

Under HSN 84864000, Machines and apparatus per Note 11(c) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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.

Explore More HSN Codes from Chapter 84

Sub Chapters:

HSN Codes:

State Code List:

GST State Code List

Find New GST Rate By Product Name or HSN Code

Taxonomy