---
title: "HSN Code for Other Non-Electric Vapour Generating Boilers | HSN 84021990 GST Rate"
description: "Find HSN and GST Rates for 84021990 related to Other Non-Electric Vapour Generating Boilers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84021990/"
---

# HSN Code 84021990: Other Non-Electric Vapour Generating Boilers

- [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: Other vapour generating boilers, including : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84021990 ?

It includes Boilers

### Can we claim ITC on inputs used to trade Other Non-Electric Vapour Generating Boilers?

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 Other Non-Electric Vapour Generating Boilers?

Under HSN 84021990, Other Non-Electric Vapour Generating Boilers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other Non-Electric Vapour Generating Boilers?

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

### Does packaging or labelling change the GST for Other Non-Electric Vapour Generating Boilers?

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.

### How should mixed supplies be billed when Other Non-Electric Vapour Generating Boilers is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Non-Electric Vapour Generating Boilers; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other Non-Electric Vapour Generating Boilers?

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.

## India's trade performance: HSN Code 84021990 (FY 2024-25)

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

- Exports: ₹88 Cr (−18.57% YoY) — 0.0024% of India's total exports
- Imports: ₹98 Cr (+33.97% YoY) — 0.0016% of India's total imports
- Trade balance: −₹10 Cr (Deficit); surplus rank #9063 of 12657 HSN codes
- Share of Sub-Chapter 8402: 5.26% of its exports; import side 18.02%
- Rank within Sub-Chapter 8402: #5 of 9 by export value; import-side #3

### Key metrics

- Export CAGR: -3.94% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2846 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +61.16% in FY 2022-23
- Contribution to Sub-Ch. 8402: 5.26% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84021990

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 | 112.07 | 0.0049% | — | 3.94% | 78.03 | 0.0022% | — | 18.03% | +34.04 | #1891 |
| FY 2019-20 | 53.39 | 0.0024% | −52.36% | 1.77% | 24.98 | 0.0007% | −67.99% | 7.99% | +28.41 | #2787 |
| FY 2020-21 | 52.86 | 0.0025% | −0.99% | 3.91% | 29.32 | 0.0010% | +17.37% | 7.78% | +23.54 | #2840 |
| FY 2021-22 | 45.54 | 0.0015% | −13.85% | 3.95% | 66.58 | 0.0015% | +127.08% | 14.86% | −21.04 | #3492 |
| FY 2022-23 | 73.39 | 0.0020% | +61.16% | 4.77% | 106.49 | 0.0019% | +59.94% | 30.80% | −33.10 | #2975 |
| FY 2023-24 | 108.12 | 0.0030% | +47.32% | 7.27% | 73.04 | 0.0013% | −31.41% | 14.00% | +35.08 | #2477 |
| FY 2024-25 | 88.04 | 0.0024% | −18.57% | 5.26% | 97.85 | 0.0016% | +33.97% | 18.02% | −9.81 | #2846 |

- CAGR (7-year): exports -3.94%/yr, imports 3.84%/yr (consistently Deficit)

## Key trade insights: HSN Code 84021990 export-import analysis

### Export decline: -3.94% CAGR over 7 years

India's exports under HSN Code 84021990 have declined at a compound annual rate of -3.94% over 7 fiscal years, falling from ₹112.07 Crore in FY 2018-19 to ₹88.04 Crore in FY 2024-25.

### HSN Code 84021990 ranked #2846 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84021990 ranks #2846 out of 12657 HSN codes by total export value. Within Sub-Chapter 8402, it ranks #5 of 9. By trade surplus, it ranks #9063 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 84021990 exports

The strongest single-year export movement for HSN Code 84021990 was recorded in FY 2022-23, when exports surged by 61.16% over the prior year.

### India records a trade deficit of ₹9.81 Crore in HSN Code 84021990 goods

In FY 2024-25, India's imports of ₹97.85 Cr exceeded exports of ₹88.04 Cr, resulting in a trade deficit of ₹9.81 Crore — ranking #9063 of 12657 by surplus magnitude.

### Import growth of 3.84% CAGR signals stable import dependency for Other Non-Electric Vapour Generating Boilers

India's imports under HSN Code 84021990 have grown at 3.84% CAGR, reaching ₹97.85 Crore in FY 2024-25.

### HSN Code 84021990 contributes 5.26% of Sub-Chapter 8402 exports — ranked #5

Among the 9 HSN codes under Sub-Chapter 8402, HSN Code 84021990 ranks #5 by export value — accounting for 5.26% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 18.02% share (rank #3).

## 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)](https://busy.in/hsn/hsn-84021200/) | ₹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 (this hsn code) | ₹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 |