---
title: "HSN Code for Machines and apparatus per Note 11(c) | HSN 84864000 GST Rate"
description: "Find HSN and GST Rates for 84864000 related to Machines and apparatus per Note 11(c) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84864000/"
---

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

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

## Frequently asked questions

### 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.

## India's trade performance: HSN Code 84864000 (FY 2024-25)

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

- Exports: ₹3 Cr (−49.37% YoY) — 0.0001% of India's total exports
- Imports: ₹2,993 Cr (+50.62% YoY) — 0.0493% of India's total imports
- Trade balance: −₹2,990 Cr (Deficit); surplus rank #12488 of 12657 HSN codes
- Share of Sub-Chapter 8486: 0.97% of its exports; import side 33.19%
- Rank within Sub-Chapter 8486: #3 of 5 by export value; import-side #2

### Key metrics

- Export CAGR: -6.03% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7120 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +523.26% in FY 2022-23
- Contribution to Sub-Ch. 8486: 0.97% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84864000

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 | 4.69 | 0.0002% | — | 3.07% | 139.20 | 0.0039% | — | 39.28% | −134.51 | #5933 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −86.78% | 0.55% | 71.78 | 0.0021% | −48.43% | 15.90% | −71.16 | #8024 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −54.84% | 0.08% | 109.60 | 0.0038% | +52.69% | 19.37% | −109.32 | #8649 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +53.57% | 0.10% | 564.90 | 0.0124% | +415.42% | 51.91% | −564.47 | #8679 |
| FY 2022-23 | 2.68 | 0.0001% | +523.26% | 1.24% | 1,030.39 | 0.0179% | +82.40% | 21.69% | −1,027.71 | #7119 |
| FY 2023-24 | 6.38 | 0.0002% | +138.06% | 3.58% | 1,987.10 | 0.0354% | +92.85% | 25.89% | −1,980.72 | #6273 |
| FY 2024-25 | 3.23 | 0.0001% | −49.37% | 0.97% | 2,993.04 | 0.0493% | +50.62% | 33.19% | −2,989.81 | #7120 |

- CAGR (7-year): exports -6.03%/yr, imports 66.76%/yr (consistently Deficit)

## Key trade insights: HSN Code 84864000 export-import analysis

### Export decline: -6.03% CAGR over 7 years

India's exports under HSN Code 84864000 have declined at a compound annual rate of -6.03% over 7 fiscal years, falling from ₹4.69 Crore in FY 2018-19 to ₹3.23 Crore in FY 2024-25.

### HSN Code 84864000 ranked #7120 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84864000 ranks #7120 out of 12657 HSN codes by total export value. Within Sub-Chapter 8486, it ranks #3 of 5. By trade surplus, it ranks #12488 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 84864000 exports

The strongest single-year export movement for HSN Code 84864000 was recorded in FY 2022-23, when exports surged by 523.26% over the prior year.

### India records a trade deficit of ₹2,989.81 Crore in HSN Code 84864000 goods

In FY 2024-25, India's imports of ₹2,993.04 Cr exceeded exports of ₹3.23 Cr, resulting in a trade deficit of ₹2,989.81 Crore — ranking #12488 of 12657 by surplus magnitude.

### Import growth of 66.76% CAGR signals rising demand for Machines and apparatus per Note 11(c)

India's imports under HSN Code 84864000 have grown at 66.76% CAGR, reaching ₹2,993.04 Crore in FY 2024-25.

### HSN Code 84864000 contributes 0.97% of Sub-Chapter 8486 exports — ranked #3

Among the 5 HSN codes under Sub-Chapter 8486, HSN Code 84864000 ranks #3 by export value — accounting for 0.97% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 33.19% share (rank #2).

## 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) (this hsn code) | ₹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](https://busy.in/hsn/hsn-84861000/) | < ₹1 Crore |