--- title: "HSN Code for Auxiliary Machinery for Boilers | HSN 84039000 GST Rate" description: "Find HSN and GST Rates for 84039000 related to Auxiliary Machinery for Boilers with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84039000/" --- # HSN Code 84039000: Auxiliary Machinery for 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 8403: Central heating boilers](https://busy.in/hsn/sub-chapter-8403/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Parts | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 84039000 ? It includes Other Processing Units ### Any common misclassification issue with Auxiliary Machinery for Boilers? 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 Auxiliary Machinery for Boilers? Under HSN 84039000, Auxiliary Machinery for Boilers attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Auxiliary Machinery for 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. ### Do e‑way bill and e‑invoice apply for Auxiliary Machinery for 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. ### How should mixed supplies be billed when Auxiliary Machinery for Boilers is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Auxiliary Machinery for Boilers; Nil for exempt items if applicable). ## India's trade performance: HSN Code 84039000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹8 Cr (−47.92% YoY) — 0.0002% of India's total exports - Imports: ₹2 Cr (+263.64% YoY) — 0.0000% of India's total imports - Trade balance: ₹6 Cr (Surplus); surplus rank #3640 of 12657 HSN codes - Share of Sub-Chapter 8403: 36.92% of its exports; import side 11.63% - Rank within Sub-Chapter 8403: #2 of 2 by export value; import-side #2 ### Key metrics - Export CAGR: -0.25% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6063 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +48.84% in FY 2022-23 - Contribution to Sub-Ch. 8403: 36.92% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84039000 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. 8403 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8403 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 8.01 | 0.0004% | — | 34.86% | 4.08 | 0.0001% | — | 41.17% | +3.93 | #5269 | | FY 2019-20 | 10.20 | 0.0005% | +27.34% | 34.93% | 3.29 | 0.0001% | −19.36% | 64.13% | +6.91 | #4987 | | FY 2020-21 | 7.49 | 0.0003% | −26.57% | 35.46% | 1.94 | 0.0001% | −41.03% | 12.57% | +5.55 | #5434 | | FY 2021-22 | 9.09 | 0.0003% | +21.36% | 12.30% | 2.84 | 0.0001% | +46.39% | 51.64% | +6.25 | #5612 | | FY 2022-23 | 13.53 | 0.0004% | +48.84% | 29.27% | 2.34 | 0.0000% | −17.61% | 3.63% | +11.19 | #5225 | | FY 2023-24 | 15.15 | 0.0004% | +11.97% | 41.18% | < ₹1 Crore | 0.0000% | −76.50% | 12.88% | +14.60 | #5156 | | FY 2024-25 | 7.89 | 0.0002% | −47.92% | 36.92% | 2.00 | 0.0000% | +263.64% | 11.63% | +5.89 | #6063 | - CAGR (7-year): exports -0.25%/yr, imports -11.20%/yr (consistently Surplus) ## Key trade insights: HSN Code 84039000 export-import analysis ### Export decline: -0.25% CAGR over 7 years India's exports under HSN Code 84039000 have declined at a compound annual rate of -0.25% over 7 fiscal years, falling from ₹8.01 Crore in FY 2018-19 to ₹7.89 Crore in FY 2024-25. ### HSN Code 84039000 ranked #6063 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84039000 ranks #6063 out of 12657 HSN codes by total export value. Within Sub-Chapter 8403, it ranks #2 of 2. By trade surplus, it ranks #3640 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 84039000 exports The strongest single-year export movement for HSN Code 84039000 was recorded in FY 2022-23, when exports surged by 48.84% over the prior year. ### India maintains a trade surplus of ₹5.89 Crore in HSN Code 84039000 goods In FY 2024-25, India's exports of ₹7.89 Cr exceeded imports of ₹2.00 Cr, resulting in a trade surplus of ₹5.89 Crore — ranking #3640 of 12657 by surplus magnitude. ### Import growth of -11.20% CAGR signals stable import dependency for Auxiliary Machinery for Boilers India's imports under HSN Code 84039000 have grown at -11.20% CAGR, reaching ₹2.00 Crore in FY 2024-25. ### HSN Code 84039000 contributes 36.92% of Sub-Chapter 8403 exports — ranked #2 Among the 2 HSN codes under Sub-Chapter 8403, HSN Code 84039000 ranks #2 by export value — accounting for 36.92% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.63% share (rank #2). ## Related HSN Codes in Sub-Chapter 8403 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 84031000: Boilers](https://busy.in/hsn/hsn-84031000/) | ₹13 Cr | | #2 | HSN Code 84039000: Auxiliary Machinery for Boilers (this hsn code) | ₹8 Cr |