HSN 8486: Machines and apparatus of a kind used solely or pricipally – GST Rate
HSN 8486 covers machines and apparatus of a kind used solely or pricipally for the manufacture of semiconductor boules or wafers, semiconductor devices. GST on HSN 8486 is 18% (rates effective 22 September 2025). This heading has 5 tariff items, for example 8486 10 00, 8486 20 00 and 8486 30 00.
Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
GST Rates for Heading 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
Other entries in this chapter (4)
These apply only if your goods match the description.
Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service
Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps
E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer
Sub-Headings & Tariff Items Under 8486
Showing 10 sub-classification codes with complete hierarchy descriptions.
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machines And Apparatus Of A Kind Used Solely Or Pricipally 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 > Machines And Apparatus For The Manufacture Of Boules Or Wafers
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machines And Apparatus Of A Kind Used Solely Or Pricipally 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 > Machines And Apparatus For The Manufacture Of Boules Or Wafers > Machines And Apparatus For The Manufacture Of Boules Or Wafers
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machines And Apparatus Of A Kind Used Solely Or Pricipally 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 > Machines And Apparatus For The Manufacture Of Semi-Conductor Devices Or Of Electronic Integrated Circuits
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machines And Apparatus Of A Kind Used Solely Or Pricipally 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 > 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
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machines And Apparatus Of A Kind Used Solely Or Pricipally 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 > Machines And Apparatus For The Manufacture Of Flat Panel Displays
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machines And Apparatus Of A Kind Used Solely Or Pricipally 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 > Machines And Apparatus For The Manufacture Of Flat Panel Displays > Machines And Apparatus For The Manufacture Of Flat Panel Displays
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machines And Apparatus Of A Kind Used Solely Or Pricipally 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 > Machines And Apparatus Specified In Note 11(C) To This Chapter
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machines And Apparatus Of A Kind Used Solely Or Pricipally 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 > Machines And Apparatus Specified In Note 11(C) To This Chapter > Machines And Apparatus Specified In Note 11(C) To This Chapter
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machines And Apparatus Of A Kind Used Solely Or Pricipally 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 > Parts And Accessories
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > Machines And Apparatus Of A Kind Used Solely Or Pricipally 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 > Parts And Accessories > Parts And Accessories
Other Headings in Chapter 84
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