HSN Code 84864000
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 specified in note 9(c) to this chapter
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 specified in note 9(c) to this chapter
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.