--- title: "HSN Code for Tools For Boring Or Broaching | Other | HSN 82076090 GST Rate" description: "Find HSN and GST Rates for 82076090 related to Tools For Boring Or Broaching | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-82076090/" --- # HSN Code 82076090: Tools For Boring Or Broaching | Other - [Section 15: Guide to HSN Section 15](https://busy.in/hsn/section-15/) - [Chapter 82: Base Metal Tools & Cutlery](https://busy.in/hsn/chapter-82/) - [Sub-chapter 8207: Hand/machine interchangeable tools](https://busy.in/hsn/sub-chapter-8207/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Tools for boring or broaching : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 82076090 ? It includes Metal working tools ### Can we claim ITC on inputs used to trade Tools For Boring Or Broaching / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Tools For Boring Or Broaching / Other? Under HSN 82076090, Tools For Boring Or Broaching / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Tools For Boring Or Broaching / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Tools For Boring Or Broaching / Other; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Tools For Boring Or Broaching / Other? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Any common misclassification issue with Tools For Boring Or Broaching / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 82076090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹34 Cr (+16.80% YoY) — 0.0009% of India's total exports - Imports: ₹71 Cr (−16.54% YoY) — 0.0012% of India's total imports - Trade balance: −₹36 Cr (Deficit); surplus rank #9999 of 12657 HSN codes - Share of Sub-Chapter 8207: 1.12% of its exports; import side 1.30% - Rank within Sub-Chapter 8207: #11 of 16 by export value; import-side #12 ### Key metrics - Export CAGR: 12.13% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4131 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +58.89% in FY 2019-20 - Contribution to Sub-Ch. 8207: 1.12% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 82076090 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8207 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8207 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 17.32 | 0.0008% | — | 0.95% | 67.72 | 0.0019% | — | 1.67% | −50.40 | #4281 | | FY 2019-20 | 27.52 | 0.0013% | +58.89% | 1.52% | 55.81 | 0.0017% | −17.59% | 1.34% | −28.29 | #3706 | | FY 2020-21 | 33.93 | 0.0016% | +23.29% | 1.99% | 49.75 | 0.0017% | −10.86% | 1.38% | −15.82 | #3486 | | FY 2021-22 | 26.91 | 0.0009% | −20.69% | 1.22% | 67.97 | 0.0015% | +36.62% | 1.67% | −41.06 | #4182 | | FY 2022-23 | 23.69 | 0.0007% | −11.97% | 0.93% | 72.99 | 0.0013% | +7.39% | 1.55% | −49.30 | #4474 | | FY 2023-24 | 29.47 | 0.0008% | +24.40% | 1.12% | 84.50 | 0.0015% | +15.77% | 1.85% | −55.03 | #4269 | | FY 2024-25 | 34.42 | 0.0009% | +16.80% | 1.12% | 70.52 | 0.0012% | −16.54% | 1.30% | −36.10 | #4131 | - CAGR (7-year): exports 12.13%/yr, imports 0.68%/yr (consistently Deficit) ## Key trade insights: HSN Code 82076090 export-import analysis ### Consistent export growth: 12.13% CAGR over 7 years India's exports under HSN Code 82076090 have grown at a compound annual rate of 12.13% over 7 fiscal years, rising from ₹17.32 Crore in FY 2018-19 to ₹34.42 Crore in FY 2024-25. ### HSN Code 82076090 ranked #4131 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 82076090 ranks #4131 out of 12657 HSN codes by total export value. Within Sub-Chapter 8207, it ranks #11 of 16. By trade surplus, it ranks #9999 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 82076090 exports The strongest single-year export movement for HSN Code 82076090 was recorded in FY 2019-20, when exports surged by 58.89% over the prior year. ### India records a trade deficit of ₹36.10 Crore in HSN Code 82076090 goods In FY 2024-25, India's imports of ₹70.52 Cr exceeded exports of ₹34.42 Cr, resulting in a trade deficit of ₹36.10 Crore — ranking #9999 of 12657 by surplus magnitude. ### Import growth of 0.68% CAGR signals stable import dependency for Tools For Boring Or Broaching | Other India's imports under HSN Code 82076090 have grown at 0.68% CAGR, reaching ₹70.52 Crore in FY 2024-25. ### HSN Code 82076090 contributes 1.12% of Sub-Chapter 8207 exports — ranked #11 Among the 16 HSN codes under Sub-Chapter 8207, HSN Code 82076090 ranks #11 by export value — accounting for 1.12% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.30% share (rank #12). ## Related HSN Codes in Sub-Chapter 8207 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 82071900: Rock drilling or earth boring tools](https://busy.in/hsn/hsn-82071900/) | ₹959 Cr | | #2 | [HSN Code 82071300: Rock drilling tools with cermets](https://busy.in/hsn/hsn-82071300/) | ₹436 Cr | | #3 | [HSN Code 82074090: Tools For Tapping Or Threading \| Other](https://busy.in/hsn/hsn-82074090/) | ₹316 Cr | | #4 | [HSN Code 82075000: Tools for drilling, other than for rock drilling](https://busy.in/hsn/hsn-82075000/) | ₹242 Cr | | #5 | [HSN Code 82073000: Tools For Pressing, Stamping Or Punching](https://busy.in/hsn/hsn-82073000/) | ₹200 Cr | | #6 | [HSN Code 82077010: Tools For Milling \| Cutters](https://busy.in/hsn/hsn-82077010/) | ₹197 Cr | | #7 | [HSN Code 82072000: Metal dies](https://busy.in/hsn/hsn-82072000/) | ₹185 Cr | | #8 | [HSN Code 82077090: Tools For Milling \| Other](https://busy.in/hsn/hsn-82077090/) | ₹177 Cr | | #9 | [HSN Code 82079090: Other Interchangeable Tools \| Other](https://busy.in/hsn/hsn-82079090/) | ₹174 Cr | | #10 | [HSN Code 82079010: Metal working tools](https://busy.in/hsn/hsn-82079010/) | ₹66 Cr | | #11 | HSN Code 82076090: Tools For Boring Or Broaching \| Other (this hsn code) | ₹34 Cr |