--- title: "HSN Code for Machinery, Appliances & Electrical Equipment Parts | HSN 84099990 GST Rate" description: "Find HSN and GST Rates for 84099990 related to Machinery, Appliances & Electrical Equipment Parts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84099990/" --- # HSN Code 84099990: Machinery, Appliances & Electrical Equipment 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 8409: Parts for engine machinery](https://busy.in/hsn/sub-chapter-8409/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other : Other | 14% | 14% | 28% | 0% | ## Frequently asked questions ### What products are classified under HSN 84099990 ? It includes Hydro Turbine (30-80 MW) ### Any common misclassification issue with Machinery, Appliances & Electrical Equipment Parts? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Machinery, Appliances & Electrical Equipment 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. ### How should mixed supplies be billed when Machinery, Appliances & Electrical Equipment Parts is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Machinery, Appliances & Electrical Equipment Parts; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Machinery, Appliances & Electrical Equipment 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. ### Can we claim ITC on inputs used to trade Machinery, Appliances & Electrical Equipment Parts? 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 Machinery, Appliances & Electrical Equipment Parts? Under HSN 84099990, Machinery, Appliances & Electrical Equipment Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 84099990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3,794 Cr (+5.42% YoY) — 0.1031% of India's total exports - Imports: ₹3,685 Cr (−4.80% YoY) — 0.0607% of India's total imports - Trade balance: ₹109 Cr (Surplus); surplus rank #1548 of 12657 HSN codes - Share of Sub-Chapter 8409: 26.93% of its exports; import side 28.37% - Rank within Sub-Chapter 8409: #1 of 21 by export value; import-side #1 ### Key metrics - Export CAGR: 4.58% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #134 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +39.80% in FY 2021-22 - Contribution to Sub-Ch. 8409: 26.93% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84099990 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. 8409 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8409 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2,899.74 | 0.1269% | — | 33.99% | 4,257.02 | 0.1188% | — | 50.44% | −1,357.28 | #107 | | FY 2019-20 | 2,276.55 | 0.1034% | −21.49% | 30.96% | 2,835.62 | 0.0847% | −33.39% | 39.92% | −559.07 | #139 | | FY 2020-21 | 2,360.11 | 0.1097% | +3.67% | 31.30% | 2,135.19 | 0.0733% | −24.70% | 29.95% | +224.92 | #144 | | FY 2021-22 | 3,299.43 | 0.1051% | +39.80% | 30.34% | 3,005.37 | 0.0658% | +40.75% | 29.27% | +294.06 | #139 | | FY 2022-23 | 3,477.91 | 0.0961% | +5.41% | 28.06% | 3,829.68 | 0.0666% | +27.43% | 31.13% | −351.77 | #137 | | FY 2023-24 | 3,599.06 | 0.0995% | +3.48% | 27.37% | 3,870.90 | 0.0689% | +1.08% | 30.33% | −271.84 | #138 | | FY 2024-25 | 3,794.21 | 0.1031% | +5.42% | 26.93% | 3,685.01 | 0.0607% | −4.80% | 28.37% | +109.20 | #134 | - CAGR (7-year): exports 4.58%/yr, imports -2.38%/yr (consistently Surplus) ## Key trade insights: HSN Code 84099990 export-import analysis ### Consistent export growth: 4.58% CAGR over 7 years India's exports under HSN Code 84099990 have grown at a compound annual rate of 4.58% over 7 fiscal years, rising from ₹2,899.74 Crore in FY 2018-19 to ₹3,794.21 Crore in FY 2024-25. ### HSN Code 84099990 ranked #134 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84099990 ranks #134 out of 12657 HSN codes by total export value. Within Sub-Chapter 8409, it ranks #1 of 21. By trade surplus, it ranks #1548 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 84099990 exports The strongest single-year export movement for HSN Code 84099990 was recorded in FY 2021-22, when exports surged by 39.80% over the prior year. ### India maintains a trade surplus of ₹109.20 Crore in HSN Code 84099990 goods In FY 2024-25, India's exports of ₹3,794.21 Cr exceeded imports of ₹3,685.01 Cr, resulting in a trade surplus of ₹109.20 Crore — ranking #1548 of 12657 by surplus magnitude. ### Import growth of -2.38% CAGR signals stable import dependency for Machinery, Appliances & Electrical Equipment Parts India's imports under HSN Code 84099990 have grown at -2.38% CAGR, reaching ₹3,685.01 Crore in FY 2024-25. ### HSN Code 84099990 contributes 26.93% of Sub-Chapter 8409 exports — ranked #1 Among the 21 HSN codes under Sub-Chapter 8409, HSN Code 84099990 ranks #1 by export value — accounting for 26.93% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 28.37% share (rank #1). ## Related HSN Codes in Sub-Chapter 8409 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 84099990: Machinery, Appliances & Electrical Equipment Parts (this hsn code) | ₹3,794 Cr | | #2 | [HSN Code 84099941: Other Diesel Engine Parts (Motor Vehicles)](https://busy.in/hsn/hsn-84099941/) | ₹2,402 Cr | | #3 | [HSN Code 84099949: Diesel engine parts](https://busy.in/hsn/hsn-84099949/) | ₹1,938 Cr | | #4 | [HSN Code 84099191: Petrol Engine Parts](https://busy.in/hsn/hsn-84099191/) | ₹1,219 Cr | | #5 | [HSN Code 84091000: Aircraft engines](https://busy.in/hsn/hsn-84091000/) | ₹775 Cr | | #6 | [HSN Code 84099199: Other Spark-Ignition Engine Parts](https://busy.in/hsn/hsn-84099199/) | ₹722 Cr | | #7 | [HSN Code 84099111: Inlet/Exhaust Valves (Spark-Ignition Engines)](https://busy.in/hsn/hsn-84099111/) | ₹600 Cr | | #8 | [HSN Code 84099911: Parts for Engines and Motors](https://busy.in/hsn/hsn-84099911/) | ₹461 Cr | | #9 | [HSN Code 84099114: Wooden Oars/Paddles/Rudders](https://busy.in/hsn/hsn-84099114/) | ₹458 Cr | | #10 | [HSN Code 84099112: Pistons (Spark-Ignition Engines)](https://busy.in/hsn/hsn-84099112/) | ₹309 Cr |