---
title: "HSN Code for Parts | HSN 84059000 GST Rate"
description: "Find HSN and GST Rates for 84059000 related to Parts with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84059000/"
---

# HSN Code 84059000: Parts

- [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 8405: Gas generators and purifiers](https://busy.in/hsn/sub-chapter-8405/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Parts | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84059000 ?

It includes Aircraft engines

### How should mixed supplies be billed when Parts is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Parts?

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.

### Any common misclassification issue with Parts?

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

### Can we claim ITC on inputs used to trade Parts?

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

### Do e‑way bill and e‑invoice apply for Parts?

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 84059000 (FY 2024-25)

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

- Exports: ₹29 Cr (+1.35% YoY) — 0.0008% of India's total exports
- Imports: ₹54 Cr (+20.70% YoY) — 0.0009% of India's total imports
- Trade balance: −₹26 Cr (Deficit); surplus rank #9735 of 12657 HSN codes
- Share of Sub-Chapter 8405: 15.79% of its exports; import side 19.83%
- Rank within Sub-Chapter 8405: #3 of 4 by export value; import-side #3

### Key metrics

- Export CAGR: -5.80% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4402 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +58.10% in FY 2019-20
- Contribution to Sub-Ch. 8405: 15.79% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84059000

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. 8405 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8405 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 40.79 | 0.0018% | — | 24.09% | 9.96 | 0.0003% | — | 6.66% | +30.83 | #3174 |
| FY 2019-20 | 64.49 | 0.0029% | +58.10% | 36.19% | 47.15 | 0.0014% | +373.39% | 33.23% | +17.34 | #2554 |
| FY 2020-21 | 24.61 | 0.0011% | −61.84% | 21.92% | 33.24 | 0.0011% | −29.50% | 20.68% | −8.63 | #3917 |
| FY 2021-22 | 19.41 | 0.0006% | −21.13% | 12.99% | 25.02 | 0.0005% | −24.73% | 15.23% | −5.61 | #4642 |
| FY 2022-23 | 24.09 | 0.0007% | +24.11% | 10.51% | 25.98 | 0.0005% | +3.84% | 9.21% | −1.89 | #4455 |
| FY 2023-24 | 28.12 | 0.0008% | +16.73% | 9.09% | 45.12 | 0.0008% | +73.67% | 10.27% | −17.00 | #4334 |
| FY 2024-25 | 28.50 | 0.0008% | +1.35% | 15.79% | 54.46 | 0.0009% | +20.70% | 19.83% | −25.96 | #4402 |

- CAGR (7-year): exports -5.80%/yr, imports 32.73%/yr (consistently Deficit)

## Key trade insights: HSN Code 84059000 export-import analysis

### Export decline: -5.80% CAGR over 7 years

India's exports under HSN Code 84059000 have declined at a compound annual rate of -5.80% over 7 fiscal years, falling from ₹40.79 Crore in FY 2018-19 to ₹28.50 Crore in FY 2024-25.

### HSN Code 84059000 ranked #4402 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84059000 ranks #4402 out of 12657 HSN codes by total export value. Within Sub-Chapter 8405, it ranks #3 of 4. By trade surplus, it ranks #9735 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 84059000 exports

The strongest single-year export movement for HSN Code 84059000 was recorded in FY 2019-20, when exports surged by 58.10% over the prior year.

### India records a trade deficit of ₹25.96 Crore in HSN Code 84059000 goods

In FY 2024-25, India's imports of ₹54.46 Cr exceeded exports of ₹28.50 Cr, resulting in a trade deficit of ₹25.96 Crore — ranking #9735 of 12657 by surplus magnitude.

### Import growth of 32.73% CAGR signals rising demand for Parts

India's imports under HSN Code 84059000 have grown at 32.73% CAGR, reaching ₹54.46 Crore in FY 2024-25.

### HSN Code 84059000 contributes 15.79% of Sub-Chapter 8405 exports — ranked #3

Among the 4 HSN codes under Sub-Chapter 8405, HSN Code 84059000 ranks #3 by export value — accounting for 15.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 19.83% share (rank #3).

## Related HSN Codes in Sub-Chapter 8405

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 84051090: Acetylene Gas Generators](https://busy.in/hsn/hsn-84051090/) | ₹75 Cr |
| #2 | [HSN Code 84051010: Other Gas Generators](https://busy.in/hsn/hsn-84051010/) | ₹72 Cr |
| #3 | HSN Code 84059000: Parts (this hsn code) | ₹29 Cr |
| #4 | [HSN Code 84051020: Other Processing Units](https://busy.in/hsn/hsn-84051020/) | ₹5 Cr |