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Verified Category: Machinery

HSN Code 8486

Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices

Current GST Rate
18%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 8486 specifically identifies machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 9% + SGST 9%
Inter-State Split
IGST 18%

Compliance Check-list

  • Mention HSN 8486 on all Tax Invoices for machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 8486

"Classifying machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Machinery category. AasanKhata automatically monitors these shifts for you."