Q3HSN Code 8486
Machines and apparatus of a kind used solely or pricipally
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
GST rate
18%
Codes under 8486
| Code | Description | GST rate |
|---|---|---|
| 8486 10 | Machines and apparatus for the manufacture of boules or wafers | 18% |
| 8486 20 | Machines and apparatus for the manufacture of semi-conductor devices or of electronic integrated circuits | 18% |
| 8486 30 | Machines and apparatus for the manufacture of flat panel displays | 18% |
| 8486 40 | Machines and apparatus specified in note 11 (C) to this chapter | 18% |
| 8486 90 | Parts and accessories | 18% |
← Chapter 84: Machinery, engines and mechanical appliances
Related HSN codes
8487Machines parts, not containing electrical connectors8485Machines for additive manufacturing8401Nuclear reactors; fuel elements (cartridges)8484Gaskets and similar joints of metal sheeting combined8402Steam or other vapour generating boilers8483Transmission shafts (including cam shafts and crank shafts)
Frequently Asked Questions
What is the HSN code for machines and apparatus of a kind used solely or pricipally?
The HSN code for machines and apparatus of a kind used solely or pricipally is 8486, under Chapter 84 (Machinery, engines and mechanical appliances).
What is the GST rate on machines and apparatus of a kind used solely or pricipally?
Machines and apparatus of a kind used solely or pricipally is taxed at 18% GST under HSN code 8486.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.