HSN Code 84862000 -- – Machines and apparutus of a kind used solely or principally for the manufacture (GST Rate 18%)

HSN Code 84862000

Machines and apparutus of a kind used solely or principally for the manufacture of semi conductor boules or wafers,semi conductor devices,electronic integrated circuits or flat panel displays; machines and apparutus specified in note 9(c) to this chapter ; parts and accessories - machines and apparutus for the manufacture of semi conductor devices or of electronic integrated circuits

HSN84862000

Machines and apparutus of a kind used solely or principally for the manufacture of semi conductor boules or wafers,semi conductor devices,electronic integrated circuits or flat panel displays; machines and apparutus specified in note 9(c) to this chapter ; parts and accessories - machines and apparutus for the manufacture of semi conductor devices or of electronic integrated circuits

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8486
Subheading: 848620
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Machines and apparutus of a kind used solely or principally for the manufacture . GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 84862000?
HSN Code 84862000 is the official Harmonized System of Nomenclature code for Machines and apparutus of a kind used solely or principally for the manufacture of semi conductor boules or wafers,semi , as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 84862000?
HSN Code 84862000 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 84862000 belong to?
HSN Code 84862000 falls under Chapter 84 -- Nuclear reactors, boilers, machinery of the GST tariff.
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