---
title: "HSN Code for Distilling plant: Petroleum refining | HSN 84194010 GST Rate"
description: "Find HSN and GST Rates for 84194010 related to Distilling plant: Petroleum refining with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84194010/"
---

# HSN Code 84194010: Distilling plant: Petroleum refining

- [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 8419: Non-Domestic Treatment Machines](https://busy.in/hsn/sub-chapter-8419/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Distilling or rectifying plant: For petroleum refining | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84194010 ?

It includes Heat Exchange Units| Spiral Type

### How much GST applies to Distilling plant: Petroleum refining?

Under HSN 84194010, Distilling plant: Petroleum refining attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Distilling plant: Petroleum refining?

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 Distilling plant: Petroleum refining is sold with other items?

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

### Any common misclassification issue with Distilling plant: Petroleum refining?

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 Distilling plant: Petroleum refining?

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

## India's trade performance: HSN Code 84194010 (FY 2024-25)

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

- Exports: ₹188 Cr (−64.82% YoY) — 0.0051% of India's total exports
- Imports: < ₹1 Crore (−75.61% YoY) — 0.0000% of India's total imports
- Trade balance: ₹188 Cr (Surplus); surplus rank #1189 of 12657 HSN codes
- Share of Sub-Chapter 8419: 2.10% of its exports; import side 0.00%
- Rank within Sub-Chapter 8419: #11 of 51 by export value; import-side #43

### Key metrics

- Export CAGR: -3.16% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1904 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +144.68% in FY 2023-24
- Contribution to Sub-Ch. 8419: 2.10% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84194010

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. 8419 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8419 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 227.54 | 0.0100% | — | 4.96% | 4.98 | 0.0001% | — | 0.09% | +222.56 | #1211 |
| FY 2019-20 | 188.38 | 0.0086% | −17.21% | 4.43% | 49.24 | 0.0015% | +888.76% | 0.85% | +139.14 | #1377 |
| FY 2020-21 | 104.00 | 0.0048% | −44.79% | 2.27% | < ₹1 Crore | 0.0000% | −98.21% | 0.02% | +103.12 | #2022 |
| FY 2021-22 | 204.13 | 0.0065% | +96.28% | 3.45% | 31.72 | 0.0007% | +3,504.55% | 0.45% | +172.41 | #1631 |
| FY 2022-23 | 217.97 | 0.0060% | +6.78% | 2.79% | 33.55 | 0.0006% | +5.77% | 0.41% | +184.42 | #1641 |
| FY 2023-24 | 533.32 | 0.0147% | +144.68% | 6.97% | < ₹1 Crore | 0.0000% | −98.78% | 0.00% | +532.91 | #909 |
| FY 2024-25 | 187.61 | 0.0051% | −64.82% | 2.10% | < ₹1 Crore | 0.0000% | −75.61% | 0.00% | +187.51 | #1904 |

- CAGR (7-year): exports -3.16%/yr, imports -47.87%/yr (consistently Surplus)

## Key trade insights: HSN Code 84194010 export-import analysis

### Export decline: -3.16% CAGR over 7 years

India's exports under HSN Code 84194010 have declined at a compound annual rate of -3.16% over 7 fiscal years, falling from ₹227.54 Crore in FY 2018-19 to ₹187.61 Crore in FY 2024-25.

### HSN Code 84194010 ranked #1904 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84194010 ranks #1904 out of 12657 HSN codes by total export value. Within Sub-Chapter 8419, it ranks #11 of 51. By trade surplus, it ranks #1189 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 84194010 exports

The strongest single-year export movement for HSN Code 84194010 was recorded in FY 2023-24, when exports surged by 144.68% over the prior year.

### India maintains a trade surplus of ₹187.51 Crore in HSN Code 84194010 goods

In FY 2024-25, India's exports of ₹187.61 Cr exceeded imports of ₹0.10 Cr, resulting in a trade surplus of ₹187.51 Crore — ranking #1189 of 12657 by surplus magnitude.

### Import growth of -47.87% CAGR signals stable import dependency for Distilling plant: Petroleum refining

India's imports under HSN Code 84194010 have grown at -47.87% CAGR, reaching ₹0.10 Crore in FY 2024-25.

### HSN Code 84194010 contributes 2.10% of Sub-Chapter 8419 exports — ranked #11

Among the 51 HSN codes under Sub-Chapter 8419, HSN Code 84194010 ranks #11 by export value — accounting for 2.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #43).

## Related HSN Codes in Sub-Chapter 8419

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 84195091: Plate type](https://busy.in/hsn/hsn-84195091/) | ₹1,251 Cr |
| #2 | [HSN Code 84198990: Machinery, plant, other](https://busy.in/hsn/hsn-84198990/) | ₹1,249 Cr |
| #3 | [HSN Code 84199090: Industrial Machinery for Thermal Material Treatment](https://busy.in/hsn/hsn-84199090/) | ₹1,073 Cr |
| #4 | [HSN Code 84195099: Pressure vessels](https://busy.in/hsn/hsn-84195099/) | ₹1,062 Cr |
| #5 | [HSN Code 84198911: Reactors (0.1 M¬≥ < Volume < 20 M¬≥)](https://busy.in/hsn/hsn-84198911/) | ₹702 Cr |
| #6 | [HSN Code 84196000: Machinery for liquefying air or other gases](https://busy.in/hsn/hsn-84196000/) | ₹633 Cr |
| #7 | [HSN Code 84194020: Distilling equipment](https://busy.in/hsn/hsn-84194020/) | ₹549 Cr |
| #8 | [HSN Code 84195011: Plate type](https://busy.in/hsn/hsn-84195011/) | ₹341 Cr |
| #9 | [HSN Code 84198919: Agricultural/Horticultural Spraying Appliances](https://busy.in/hsn/hsn-84198919/) | ₹327 Cr |
| #10 | [HSN Code 84193900: Other dryers](https://busy.in/hsn/hsn-84193900/) | ₹301 Cr |
| #11 | HSN Code 84194010: Distilling plant: Petroleum refining (this hsn code) | ₹188 Cr |