---
title: "HSN Code for Water Tube Boilers (≤45 t/h Steam) | HSN 84021200 GST Rate"
description: "Find HSN and GST Rates for 84021200 related to Water Tube Boilers (≤45 t/h Steam) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84021200/"
---

# HSN Code 84021200: Water Tube Boilers (≤45 t/h Steam)

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 84: Nuclear Reactors, Boilers & Machinery](https://busy.in/hsn/chapter-84/)
- [Sub-chapter 8402: Vapor Generating Boilers](https://busy.in/hsn/sub-chapter-8402/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Steam or other vapour generating boilers: Water tube boilers with a steam production not exceeding 45 t per hour | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84021200 ?

It includes Parts| Parts Of Fire Tube Boilers

### Do e‑way bill and e‑invoice apply for Water Tube Boilers (≤45 t/h Steam)?

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.

### Can we claim ITC on inputs used to trade Water Tube Boilers (≤45 t/h Steam)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Water Tube Boilers (≤45 t/h Steam)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Water Tube Boilers (≤45 t/h Steam)?

Under HSN 84021200, Water Tube Boilers (≤45 t/h Steam) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Water Tube Boilers (≤45 t/h Steam)?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

## India's trade performance: HSN Code 84021200 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹348 Cr (+26.87% YoY) — 0.0095% of India's total exports
- Imports: ₹8 Cr (−90.06% YoY) — 0.0001% of India's total imports
- Trade balance: ₹340 Cr (Surplus); surplus rank #836 of 12657 HSN codes
- Share of Sub-Chapter 8402: 20.82% of its exports; import side 1.55%
- Rank within Sub-Chapter 8402: #3 of 9 by export value; import-side #5

### Key metrics

- Export CAGR: 7.71% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1305 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +71.93% in FY 2021-22
- Contribution to Sub-Ch. 8402: 20.82% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84021200

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. 8402 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8402 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 223.10 | 0.0098% | — | 7.84% | 11.83 | 0.0003% | — | 2.73% | +211.27 | #1225 |
| FY 2019-20 | 159.57 | 0.0072% | −28.48% | 5.30% | 54.67 | 0.0016% | +362.13% | 17.49% | +104.90 | #1520 |
| FY 2020-21 | 176.20 | 0.0082% | +10.42% | 13.05% | 49.20 | 0.0017% | −10.01% | 13.05% | +127.00 | #1489 |
| FY 2021-22 | 302.94 | 0.0097% | +71.93% | 26.31% | 39.53 | 0.0009% | −19.65% | 8.82% | +263.41 | #1286 |
| FY 2022-23 | 323.11 | 0.0089% | +6.66% | 21.01% | 35.86 | 0.0006% | −9.28% | 10.37% | +287.25 | #1266 |
| FY 2023-24 | 274.51 | 0.0076% | −15.04% | 18.46% | 84.90 | 0.0015% | +136.75% | 16.27% | +189.61 | #1459 |
| FY 2024-25 | 348.27 | 0.0095% | +26.87% | 20.82% | 8.44 | 0.0001% | −90.06% | 1.55% | +339.83 | #1305 |

- CAGR (7-year): exports 7.71%/yr, imports -5.47%/yr (consistently Surplus)

## Key trade insights: HSN Code 84021200 export-import analysis

### Consistent export growth: 7.71% CAGR over 7 years

India's exports under HSN Code 84021200 have grown at a compound annual rate of 7.71% over 7 fiscal years, rising from ₹223.10 Crore in FY 2018-19 to ₹348.27 Crore in FY 2024-25.

### HSN Code 84021200 ranked #1305 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84021200 ranks #1305 out of 12657 HSN codes by total export value. Within Sub-Chapter 8402, it ranks #3 of 9. By trade surplus, it ranks #836 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 84021200 exports

The strongest single-year export movement for HSN Code 84021200 was recorded in FY 2021-22, when exports surged by 71.93% over the prior year.

### India maintains a trade surplus of ₹339.83 Crore in HSN Code 84021200 goods

In FY 2024-25, India's exports of ₹348.27 Cr exceeded imports of ₹8.44 Cr, resulting in a trade surplus of ₹339.83 Crore — ranking #836 of 12657 by surplus magnitude.

### Import growth of -5.47% CAGR signals stable import dependency for Water Tube Boilers (≤45 t/h Steam)

India's imports under HSN Code 84021200 have grown at -5.47% CAGR, reaching ₹8.44 Crore in FY 2024-25.

### HSN Code 84021200 contributes 20.82% of Sub-Chapter 8402 exports — ranked #3

Among the 9 HSN codes under Sub-Chapter 8402, HSN Code 84021200 ranks #3 by export value — accounting for 20.82% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.55% share (rank #5).

## Related HSN Codes in Sub-Chapter 8402

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 84021100: Nuclear Reactors and Boilers](https://busy.in/hsn/hsn-84021100/) | ₹448 Cr |
| #2 | [HSN Code 84029090: Parts of Boilers and Nuclear Reactors](https://busy.in/hsn/hsn-84029090/) | ₹428 Cr |
| #3 | HSN Code 84021200: Water Tube Boilers (≤45 t/h Steam) (this hsn code) | ₹348 Cr |
| #4 | [HSN Code 84029020: Parts\| Parts Of Watertube Boilers](https://busy.in/hsn/hsn-84029020/) | ₹174 Cr |
| #5 | [HSN Code 84021990: Other Non-Electric Vapour Generating Boilers](https://busy.in/hsn/hsn-84021990/) | ₹88 Cr |
| #6 | [HSN Code 84021910: Horizontal Fire Tube (Lancashire) Boilers](https://busy.in/hsn/hsn-84021910/) | ₹76 Cr |
| #7 | [HSN Code 84021920: Vertical Fire Tube Boilers](https://busy.in/hsn/hsn-84021920/) | ₹63 Cr |
| #8 | [HSN Code 84029010: Parts\| Parts Of Fire Tube Boilers](https://busy.in/hsn/hsn-84029010/) | ₹43 Cr |
| #9 | [HSN Code 84022000: Super-Heated Water Boilers](https://busy.in/hsn/hsn-84022000/) | ₹5 Cr |