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 purposes. 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

84

HSN Code

8486

HSN 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 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8486

Following tariff HSN codes fall under Semiconductor Manufacturing Machines.

Tariff HSN

84861000

Description

Machines and apparatus for the manufacture of boules or wafers

Tariff HSN

84862000

Description

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

Tariff HSN

84863000

Description

Machines and apparatus for the manufacture of flat panel displays

Tariff HSN

84864000

Description

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

Tariff HSN

84869000

Description

Parts and accessories

India’s Trade Performance — HSN Sub-Chapter 8486 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

₹334 Cr

+87.71% vs FY 2023-24

0.0090% of India’s total exports

India’s Imports

FY 2024-25

₹9,018 Cr

+17.49% vs FY 2023-24

0.1479% of India’s total imports

Trade Balance

FY 2024-25

−₹8,684 Cr

Trade Deficit

Surplus rank #1143 of 1233 subchapters

% of Chapter 84

FY 2024-25

0.12%

Share of Chapter 84’s total exports in FY 2024-25

Import side: 1.66% of Chapter 84’s imports

Rank Within Chapter 84

FY 2024-25

#60 of 86

Position by export value among subchapters in Chapter 84

Import-side rank: #18 of 86

At a glance

13.93%

Export CAGR

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

#604

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+203.39%

Peak Growth Year

FY 2020-21 · strongest single-year move

0.12%

Contribution to Ch. 84

Share of Chapter 84 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Sub-Chapter 8486

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 #643

Balance

−201.56

Exports

152.80 ₹ Cr

0.0067% share

— YoY

0.10% of Ch. 84

Imports

354.36 ₹ Cr

0.0099% share

— YoY

0.12% of Ch. 84

FY 2019-20 Exp. Rank #707

Balance

−339.46

Exports

111.91 ₹ Cr

0.0051% share

−26.76% YoY

0.08% of Ch. 84

Imports

451.37 ₹ Cr

0.0135% share

+27.38% YoY

0.15% of Ch. 84

FY 2020-21 Exp. Rank #496

Balance

−226.45

Exports

339.52 ₹ Cr

0.0158% share

+203.39% YoY

0.24% of Ch. 84

Imports

565.97 ₹ Cr

0.0194% share

+25.39% YoY

0.21% of Ch. 84

FY 2021-22 Exp. Rank #509

Balance

−650.04

Exports

438.11 ₹ Cr

0.0140% share

+29.04% YoY

0.23% of Ch. 84

Imports

1,088.15 ₹ Cr

0.0238% share

+92.26% YoY

0.29% of Ch. 84

FY 2022-23 Exp. Rank #675

Balance

−4,535.98

Exports

215.33 ₹ Cr

0.0059% share

−50.85% YoY

0.10% of Ch. 84

Imports

4,751.31 ₹ Cr

0.0826% share

+336.64% YoY

1.09% of Ch. 84

FY 2023-24 Exp. Rank #712

Balance

−7,497.66

Exports

178.05 ₹ Cr

0.0049% share

−17.31% YoY

0.07% of Ch. 84

Imports

7,675.71 ₹ Cr

0.1367% share

+61.55% YoY

1.61% of Ch. 84

FY 2024-25 Exp. Rank #604

Balance

−8,684.00

Exports

334.22 ₹ Cr

0.0090% share

+87.71% YoY

0.12% of Ch. 84

Imports

9,018.22 ₹ Cr

0.1479% share

+17.49% YoY

1.66% of Ch. 84

CAGR · 7-Year

Exports

13.93% /yr

Imports

71.51% /yr

Consistently Deficit
Chapter 84 total

reference, FY 2024-25

Export

₹2,83,259.46 Cr

Import

₹5,43,949.32 Cr

Trade Balance

−2,60,689.86

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

Key Trade Insights: HSN Sub-Chapter 8486 Export-Import Analysis

Consistent Export Growth: 13.93% CAGR Over 7 Years

India's exports under HSN Sub-Chapter 8486 have grown at a compound annual rate of 13.93% over 7 fiscal years, rising from ₹152.80 Crore in FY 2018-19 to ₹334.22 Crore in FY 2024-25.

HSN Sub-Chapter 8486 Ranked #604 Among All 1233 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8486 ranks #604 out of 1233 subchapters by total export value. Within Chapter 84, it ranks #60 of 86. By trade surplus, it ranks #1143 of 1233.

FY 2020-21 Was the Strongest Growth Year for HSN Sub-Chapter 8486 Exports

The strongest single-year export movement for HSN Sub-Chapter 8486 was recorded in FY 2020-21, when exports surged by 203.39% over the prior year.

India Records a Trade Deficit of ₹8,684.00 Crore in HSN Sub-Chapter 8486 Goods

In FY 2024-25, India's imports of ₹9,018.22 Cr exceeded exports of ₹334.22 Cr, resulting in a trade deficit of ₹8,684.00 Crore — ranking #1143 of 1233 by surplus magnitude.

Import Growth of 71.51% CAGR Signals Rising Demand for Semiconductor Manufacturing Machines

India's imports under HSN Sub-Chapter 8486 have grown at 71.51% CAGR, reaching ₹9,018.22 Crore in FY 2024-25.

HSN Sub-Chapter 8486 Contributes 0.12% of Chapter 84 Exports — Ranked #60

Among the 86 subchapters under Chapter 84, HSN Sub-Chapter 8486 ranks #60 by export value — accounting for 0.12% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.66% share (rank #18).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8486 and GST compliance.

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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