---
title: "HSN Code for Non-Aerated/Non-Mineral Water & Neera | HSN 84261100 GST Rate"
description: "Find HSN and GST Rates for 84261100 related to Non-Aerated/Non-Mineral Water & Neera with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84261100/"
---

# HSN Code 84261100: Non-Aerated/Non-Mineral Water & Neera

- [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 8426: Ship’s Cranes](https://busy.in/hsn/sub-chapter-8426/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers : Overhead travelling cranes on fixed support | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84261100 ?

It includes Machinery| Self-Propelled On Tyres

### How should mixed supplies be billed when Non-Aerated/Non-Mineral Water & Neera is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-Aerated/Non-Mineral Water & Neera; Nil for exempt items if applicable).

### How much GST applies to Non-Aerated/Non-Mineral Water & Neera?

Under HSN 84261100, Non-Aerated/Non-Mineral Water & Neera attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Non-Aerated/Non-Mineral Water & Neera?

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.

### Can we claim ITC on inputs used to trade Non-Aerated/Non-Mineral Water & Neera?

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

### Does packaging or labelling change the GST for Non-Aerated/Non-Mineral Water & Neera?

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 Non-Aerated/Non-Mineral Water & Neera?

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

## India's trade performance: HSN Code 84261100 (FY 2024-25)

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

- Exports: ₹337 Cr (+5.61% YoY) — 0.0092% of India's total exports
- Imports: ₹326 Cr (−17.01% YoY) — 0.0054% of India's total imports
- Trade balance: ₹11 Cr (Surplus); surplus rank #3234 of 12657 HSN codes
- Share of Sub-Chapter 8426: 37.06% of its exports; import side 3.82%
- Rank within Sub-Chapter 8426: #1 of 10 by export value; import-side #5

### Key metrics

- Export CAGR: 0.50% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1328 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +58.84% in FY 2022-23
- Contribution to Sub-Ch. 8426: 37.06% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84261100

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. 8426 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8426 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 327.25 | 0.0143% | — | 42.28% | 84.03 | 0.0023% | — | 2.91% | +243.22 | #931 |
| FY 2019-20 | 236.75 | 0.0108% | −27.65% | 30.13% | 119.82 | 0.0036% | +42.59% | 4.73% | +116.93 | #1179 |
| FY 2020-21 | 153.79 | 0.0072% | −35.04% | 22.70% | 103.76 | 0.0036% | −13.40% | 4.78% | +50.03 | #1632 |
| FY 2021-22 | 230.51 | 0.0073% | +49.89% | 37.71% | 127.46 | 0.0028% | +22.84% | 3.40% | +103.05 | #1519 |
| FY 2022-23 | 366.15 | 0.0101% | +58.84% | 46.88% | 406.10 | 0.0071% | +218.61% | 6.46% | −39.95 | #1165 |
| FY 2023-24 | 319.29 | 0.0088% | −12.80% | 37.65% | 392.51 | 0.0070% | −3.35% | 4.47% | −73.22 | #1335 |
| FY 2024-25 | 337.21 | 0.0092% | +5.61% | 37.06% | 325.75 | 0.0054% | −17.01% | 3.82% | +11.46 | #1328 |

- CAGR (7-year): exports 0.50%/yr, imports 25.34%/yr (consistently Surplus)

## Key trade insights: HSN Code 84261100 export-import analysis

### Consistent export growth: 0.50% CAGR over 7 years

India's exports under HSN Code 84261100 have grown at a compound annual rate of 0.50% over 7 fiscal years, rising from ₹327.25 Crore in FY 2018-19 to ₹337.21 Crore in FY 2024-25.

### HSN Code 84261100 ranked #1328 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84261100 ranks #1328 out of 12657 HSN codes by total export value. Within Sub-Chapter 8426, it ranks #1 of 10. By trade surplus, it ranks #3234 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 84261100 exports

The strongest single-year export movement for HSN Code 84261100 was recorded in FY 2022-23, when exports surged by 58.84% over the prior year.

### India maintains a trade surplus of ₹11.46 Crore in HSN Code 84261100 goods

In FY 2024-25, India's exports of ₹337.21 Cr exceeded imports of ₹325.75 Cr, resulting in a trade surplus of ₹11.46 Crore — ranking #3234 of 12657 by surplus magnitude.

### Import growth of 25.34% CAGR signals rising demand for Non-Aerated/Non-Mineral Water & Neera

India's imports under HSN Code 84261100 have grown at 25.34% CAGR, reaching ₹325.75 Crore in FY 2024-25.

### HSN Code 84261100 contributes 37.06% of Sub-Chapter 8426 exports — ranked #1

Among the 10 HSN codes under Sub-Chapter 8426, HSN Code 84261100 ranks #1 by export value — accounting for 37.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.82% share (rank #5).

## Related HSN Codes in Sub-Chapter 8426

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 84261100: Non-Aerated/Non-Mineral Water & Neera (this hsn code) | ₹337 Cr |
| #2 | [HSN Code 84264900: Other machinery, self-propelled : Other](https://busy.in/hsn/hsn-84264900/) | ₹181 Cr |
| #3 | [HSN Code 84261900: Other Cranes](https://busy.in/hsn/hsn-84261900/) | ₹96 Cr |
| #4 | [HSN Code 84264100: Machinery\| Self-Propelled On Tyres](https://busy.in/hsn/hsn-84264100/) | ₹96 Cr |
| #5 | [HSN Code 84263000: Portal or pedestal jib cranes](https://busy.in/hsn/hsn-84263000/) | ₹71 Cr |
| #6 | [HSN Code 84262000: Tower cranes](https://busy.in/hsn/hsn-84262000/) | ₹65 Cr |
| #7 | [HSN Code 84269990: Other machinery : Other : Other](https://busy.in/hsn/hsn-84269990/) | ₹34 Cr |
| #8 | [HSN Code 84261200: Mobile Lifting Frames/Straddle Carriers (Tyred)](https://busy.in/hsn/hsn-84261200/) | ₹14 Cr |
| #9 | [HSN Code 84269100: Road vehicle mounted machinery](https://busy.in/hsn/hsn-84269100/) | ₹13 Cr |
| #10 | [HSN Code 84269910: Other machinery : Other : Ropeway and telphers](https://busy.in/hsn/hsn-84269910/) | ₹4 Cr |