---
title: "HSN Code for Oil/Petrol Filters | HSN 84212300 GST Rate"
description: "Find HSN and GST Rates for 84212300 related to Oil/Petrol Filters with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84212300/"
---

# HSN Code 84212300: Oil/Petrol Filters

- [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 8421: Centrifuges & filtering machines](https://busy.in/hsn/sub-chapter-8421/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Filtering or purifying machinery and apparatus for liquids: Oil or petrol-filters for internal combustion engines | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84212300 ?

It includes Air Purifiers/Cleaners

### Can we claim ITC on inputs used to trade Oil/Petrol Filters?

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

### How should mixed supplies be billed when Oil/Petrol Filters is sold with other items?

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

### Does packaging or labelling change the GST for Oil/Petrol Filters?

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 Oil/Petrol Filters?

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 much GST applies to Oil/Petrol Filters?

Under HSN 84212300, Oil/Petrol Filters attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 84212300 (FY 2024-25)

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

- Exports: ₹1,020 Cr (+12.28% YoY) — 0.0277% of India's total exports
- Imports: ₹1,035 Cr (+1.21% YoY) — 0.0170% of India's total imports
- Trade balance: −₹15 Cr (Deficit); surplus rank #9362 of 12657 HSN codes
- Share of Sub-Chapter 8421: 10.94% of its exports; import side 7.44%
- Rank within Sub-Chapter 8421: #4 of 23 by export value; import-side #5

### Key metrics

- Export CAGR: 15.49% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #514 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +54.22% in FY 2021-22
- Contribution to Sub-Ch. 8421: 10.94% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84212300

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. 8421 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8421 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 429.92 | 0.0188% | — | 9.12% | 498.88 | 0.0139% | — | 6.64% | −68.96 | #746 |
| FY 2019-20 | 409.74 | 0.0186% | −4.69% | 8.22% | 492.12 | 0.0147% | −1.36% | 6.07% | −82.38 | #771 |
| FY 2020-21 | 418.89 | 0.0195% | +2.23% | 8.55% | 567.80 | 0.0195% | +15.38% | 6.36% | −148.91 | #800 |
| FY 2021-22 | 646.02 | 0.0206% | +54.22% | 9.98% | 738.03 | 0.0161% | +29.98% | 6.86% | −92.01 | #676 |
| FY 2022-23 | 766.43 | 0.0212% | +18.64% | 10.26% | 793.31 | 0.0138% | +7.49% | 6.46% | −26.88 | #632 |
| FY 2023-24 | 908.54 | 0.0251% | +18.54% | 11.79% | 1,022.97 | 0.0182% | +28.95% | 7.78% | −114.43 | #557 |
| FY 2024-25 | 1,020.13 | 0.0277% | +12.28% | 10.94% | 1,035.37 | 0.0170% | +1.21% | 7.44% | −15.24 | #514 |

- CAGR (7-year): exports 15.49%/yr, imports 12.94%/yr (consistently Deficit)

## Key trade insights: HSN Code 84212300 export-import analysis

### Consistent export growth: 15.49% CAGR over 7 years

India's exports under HSN Code 84212300 have grown at a compound annual rate of 15.49% over 7 fiscal years, rising from ₹429.92 Crore in FY 2018-19 to ₹1,020.13 Crore in FY 2024-25.

### HSN Code 84212300 ranked #514 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84212300 ranks #514 out of 12657 HSN codes by total export value. Within Sub-Chapter 8421, it ranks #4 of 23. By trade surplus, it ranks #9362 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 84212300 exports

The strongest single-year export movement for HSN Code 84212300 was recorded in FY 2021-22, when exports surged by 54.22% over the prior year.

### India records a trade deficit of ₹15.24 Crore in HSN Code 84212300 goods

In FY 2024-25, India's imports of ₹1,035.37 Cr exceeded exports of ₹1,020.13 Cr, resulting in a trade deficit of ₹15.24 Crore — ranking #9362 of 12657 by surplus magnitude.

### Import growth of 12.94% CAGR signals rising demand for Oil/Petrol Filters

India's imports under HSN Code 84212300 have grown at 12.94% CAGR, reaching ₹1,035.37 Crore in FY 2024-25.

### HSN Code 84212300 contributes 10.94% of Sub-Chapter 8421 exports — ranked #4

Among the 23 HSN codes under Sub-Chapter 8421, HSN Code 84212300 ranks #4 by export value — accounting for 10.94% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.44% share (rank #5).

## Related HSN Codes in Sub-Chapter 8421

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 84219900: Nuclear Reactors, Boilers & Mechanical Equipment](https://busy.in/hsn/hsn-84219900/) | ₹2,170 Cr |
| #2 | [HSN Code 84212190: Water Filtering and Purifying Machinery](https://busy.in/hsn/hsn-84212190/) | ₹1,726 Cr |
| #3 | [HSN Code 84212900: Liquid filtering machines](https://busy.in/hsn/hsn-84212900/) | ₹1,034 Cr |
| #4 | HSN Code 84212300: Oil/Petrol Filters (this hsn code) | ₹1,020 Cr |
| #5 | [HSN Code 84213990: Filtering or purifying machinery for gases](https://busy.in/hsn/hsn-84213990/) | ₹705 Cr |
| #6 | [HSN Code 84213100: Intake Air Filters](https://busy.in/hsn/hsn-84213100/) | ₹448 Cr |
| #7 | [HSN Code 84213920: Air Purifiers/Cleaners](https://busy.in/hsn/hsn-84213920/) | ₹419 Cr |
| #8 | [HSN Code 84213200: Catalytic & Particulate Filters](https://busy.in/hsn/hsn-84213200/) | ₹418 Cr |
| #9 | [HSN Code 84211910: Bowl centrifuges](https://busy.in/hsn/hsn-84211910/) | ₹255 Cr |
| #10 | [HSN Code 84212110: Water Purifying Ion Exchangers](https://busy.in/hsn/hsn-84212110/) | ₹250 Cr |