---
title: "HSN Code for Tunneling machinery | HSN 84303190 GST Rate"
description: "Find HSN and GST Rates for 84303190 related to Tunneling machinery with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84303190/"
---

# HSN Code 84303190: Tunneling machinery

- [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 8430: Earth boring machinery](https://busy.in/hsn/sub-chapter-8430/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Coal or rock cutters and tunneling machinery: Self-propelled: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84303190 ?

It includes Self-propelled boring machinery

### Any common misclassification issue with Tunneling machinery?

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

### How much GST applies to Tunneling machinery?

Under HSN 84303190, Tunneling machinery attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Tunneling machinery?

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.

### Does packaging or labelling change the GST for Tunneling machinery?

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 Tunneling machinery?

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 84303190 (FY 2024-25)

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

- Exports: ₹63 Cr (+114.60% YoY) — 0.0017% of India's total exports
- Imports: ₹287 Cr (+68.73% YoY) — 0.0047% of India's total imports
- Trade balance: −₹225 Cr (Deficit); surplus rank #11391 of 12657 HSN codes
- Share of Sub-Chapter 8430: 3.22% of its exports; import side 9.73%
- Rank within Sub-Chapter 8430: #7 of 16 by export value; import-side #4

### Key metrics

- Export CAGR: 51.31% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3319 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +390.44% in FY 2019-20
- Contribution to Sub-Ch. 8430: 3.22% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84303190

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. 8430 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8430 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5.23 | 0.0002% | — | 0.36% | 64.12 | 0.0018% | — | 2.37% | −58.89 | #5809 |
| FY 2019-20 | 25.65 | 0.0012% | +390.44% | 3.00% | 131.13 | 0.0039% | +104.51% | 4.15% | −105.48 | #3795 |
| FY 2020-21 | 28.55 | 0.0013% | +11.31% | 2.93% | 144.41 | 0.0050% | +10.13% | 6.41% | −115.86 | #3728 |
| FY 2021-22 | 63.66 | 0.0020% | +122.98% | 5.31% | 451.56 | 0.0099% | +212.69% | 13.53% | −387.90 | #3020 |
| FY 2022-23 | 48.41 | 0.0013% | −23.96% | 4.54% | 497.47 | 0.0087% | +10.17% | 12.28% | −449.06 | #3519 |
| FY 2023-24 | 29.25 | 0.0008% | −39.58% | 0.92% | 170.28 | 0.0030% | −65.77% | 5.97% | −141.03 | #4277 |
| FY 2024-25 | 62.77 | 0.0017% | +114.60% | 3.22% | 287.32 | 0.0047% | +68.73% | 9.73% | −224.55 | #3319 |

- CAGR (7-year): exports 51.31%/yr, imports 28.40%/yr (consistently Deficit)

## Key trade insights: HSN Code 84303190 export-import analysis

### Consistent export growth: 51.31% CAGR over 7 years

India's exports under HSN Code 84303190 have grown at a compound annual rate of 51.31% over 7 fiscal years, rising from ₹5.23 Crore in FY 2018-19 to ₹62.77 Crore in FY 2024-25.

### HSN Code 84303190 ranked #3319 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84303190 ranks #3319 out of 12657 HSN codes by total export value. Within Sub-Chapter 8430, it ranks #7 of 16. By trade surplus, it ranks #11391 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 84303190 exports

The strongest single-year export movement for HSN Code 84303190 was recorded in FY 2019-20, when exports surged by 390.44% over the prior year.

### India records a trade deficit of ₹224.55 Crore in HSN Code 84303190 goods

In FY 2024-25, India's imports of ₹287.32 Cr exceeded exports of ₹62.77 Cr, resulting in a trade deficit of ₹224.55 Crore — ranking #11391 of 12657 by surplus magnitude.

### Import growth of 28.40% CAGR signals rising demand for Tunneling machinery

India's imports under HSN Code 84303190 have grown at 28.40% CAGR, reaching ₹287.32 Crore in FY 2024-25.

### HSN Code 84303190 contributes 3.22% of Sub-Chapter 8430 exports — ranked #7

Among the 16 HSN codes under Sub-Chapter 8430, HSN Code 84303190 ranks #7 by export value — accounting for 3.22% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.73% share (rank #4).

## Related HSN Codes in Sub-Chapter 8430

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 84304900: Other \|Other \|Dichloro Diphenyl Sulphone](https://busy.in/hsn/hsn-84304900/) | ₹671 Cr |
| #2 | [HSN Code 84304110: Tube Well/Core Drilling Machinery (Self-Propelled)](https://busy.in/hsn/hsn-84304110/) | ₹374 Cr |
| #3 | [HSN Code 84304130: Self-Propelled Rock Drilling Machinery](https://busy.in/hsn/hsn-84304130/) | ₹241 Cr |
| #4 | [HSN Code 84305090: Other Machinery, Self-Propelled \| Other](https://busy.in/hsn/hsn-84305090/) | ₹233 Cr |
| #5 | [HSN Code 84301010: Pile-drivers and pile-extractors : Pile-drivers](https://busy.in/hsn/hsn-84301010/) | ₹99 Cr |
| #6 | [HSN Code 84304120: Petroleum/Gas Well Drilling Machinery (Self-Propelled)](https://busy.in/hsn/hsn-84304120/) | ₹99 Cr |
| #7 | HSN Code 84303190: Tunneling machinery (this hsn code) | ₹63 Cr |
| #8 | [HSN Code 84304190: Self-propelled boring machinery](https://busy.in/hsn/hsn-84304190/) | ₹60 Cr |
| #9 | [HSN Code 84305010: Other Self-Propelled Mining Machinery](https://busy.in/hsn/hsn-84305010/) | ₹32 Cr |
| #10 | [HSN Code 84303900: Coal or rock cutters, other](https://busy.in/hsn/hsn-84303900/) | ₹25 Cr |