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8486 HSN Code: Semiconductor Manufacturing Machines

HSN Sub Chapter 8486 represents Semiconductor Manufacturing Machines under GST classification. This code helps businesses identify Semiconductor Manufacturing Machines correctly for billing, taxation, and trade. With HSN Sub Chapter 8486, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Semiconductor Manufacturing Machines.

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New GST Rate for HSN Code 8486

GST Rate for Semiconductor Manufacturing Machines under HSN Code 8486. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
84 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 18% 18%

Chapter: 84

Description: 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

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 8486

Following Tariff HSN code falls under Semiconductor Manufacturing Machines:

Tariff HSN Description
Machines and apparatus for the manufacture of boules or wafers
Machines and apparatus for the manufacture of boules or wafers
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 boules or wafers

Machines and apparatus for the manufacture of boules or wafers

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

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Case Laws Related to Sub Chapter 8486

Order Number Description
Jupiter Solar Power Ltd. (AAR (Authority For Advance Ruling), Himachal Pradesh)
Skf Boilers And Driers (P) Ltd (AAR (Authority For Advance Ruling), Karnataka)
Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)

Jupiter Solar Power Ltd. (AAR (Authority For Advance Ruling), Himachal Pradesh)

Skf Boilers And Driers (P) Ltd (AAR (Authority For Advance Ruling), Karnataka)

Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)

FAQs for Sub Chapter 8486

What products are classified under HSN 8486

It includes Semiconductor Manufacturing Machines

How do I bill a kit or combo that includes Semiconductor Manufacturing Machines?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

Can I claim ITC on inputs and services used for Semiconductor Manufacturing Machines?

If your outward supply of Semiconductor Manufacturing Machines is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Do spares or accessories of Semiconductor Manufacturing Machines follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Can reverse charge ever apply to transactions involving Semiconductor Manufacturing Machines?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Semiconductor Manufacturing Machines are forward charge. Check the current notifications for any special cases before deciding.

Any import/export nuance for Semiconductor Manufacturing Machines?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

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.

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