---
title: "HSN Code for Coal or rock cutters, other | HSN 84303900 GST Rate"
description: "Find HSN and GST Rates for 84303900 related to Coal or rock cutters, other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84303900/"
---

# HSN Code 84303900: Coal or rock cutters, other

- [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: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84303900 ?

It includes Other |Other |Dichloro Diphenyl Sulphone

### Do e‑way bill and e‑invoice apply for Coal or rock cutters, other?

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 Coal or rock cutters, other?

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 Coal or rock cutters, other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Coal or rock cutters, other; Nil for exempt items if applicable).

### Any common misclassification issue with Coal or rock cutters, other?

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 Coal or rock cutters, other?

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 84303900 (FY 2024-25)

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

- Exports: ₹25 Cr (+228.05% YoY) — 0.0007% of India's total exports
- Imports: ₹54 Cr (−13.40% YoY) — 0.0009% of India's total imports
- Trade balance: −₹29 Cr (Deficit); surplus rank #9806 of 12657 HSN codes
- Share of Sub-Chapter 8430: 1.28% of its exports; import side 1.82%
- Rank within Sub-Chapter 8430: #10 of 16 by export value; import-side #10

### Key metrics

- Export CAGR: 10.04% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4571 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +422.60% in FY 2023-24
- Contribution to Sub-Ch. 8430: 1.28% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84303900

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 | 14.10 | 0.0006% | — | 0.96% | 67.34 | 0.0019% | — | 2.49% | −53.24 | #4563 |
| FY 2019-20 | 2.69 | 0.0001% | −80.92% | 0.31% | 81.88 | 0.0024% | +21.59% | 2.59% | −79.19 | #6612 |
| FY 2020-21 | 5.84 | 0.0003% | +117.10% | 0.60% | 62.75 | 0.0022% | −23.36% | 2.79% | −56.91 | #5747 |
| FY 2021-22 | 1.44 | 0.0000% | −75.34% | 0.12% | 38.00 | 0.0008% | −39.44% | 1.14% | −36.56 | #7660 |
| FY 2022-23 | 1.46 | 0.0000% | +1.39% | 0.14% | 17.14 | 0.0003% | −54.89% | 0.42% | −15.68 | #7761 |
| FY 2023-24 | 7.63 | 0.0002% | +422.60% | 0.24% | 61.92 | 0.0011% | +261.26% | 2.17% | −54.29 | #6054 |
| FY 2024-25 | 25.03 | 0.0007% | +228.05% | 1.28% | 53.62 | 0.0009% | −13.40% | 1.82% | −28.59 | #4571 |

- CAGR (7-year): exports 10.04%/yr, imports -3.73%/yr (consistently Deficit)

## Key trade insights: HSN Code 84303900 export-import analysis

### Consistent export growth: 10.04% CAGR over 7 years

India's exports under HSN Code 84303900 have grown at a compound annual rate of 10.04% over 7 fiscal years, rising from ₹14.10 Crore in FY 2018-19 to ₹25.03 Crore in FY 2024-25.

### HSN Code 84303900 ranked #4571 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84303900 ranks #4571 out of 12657 HSN codes by total export value. Within Sub-Chapter 8430, it ranks #10 of 16. By trade surplus, it ranks #9806 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 84303900 exports

The strongest single-year export movement for HSN Code 84303900 was recorded in FY 2023-24, when exports surged by 422.60% over the prior year.

### India records a trade deficit of ₹28.59 Crore in HSN Code 84303900 goods

In FY 2024-25, India's imports of ₹53.62 Cr exceeded exports of ₹25.03 Cr, resulting in a trade deficit of ₹28.59 Crore — ranking #9806 of 12657 by surplus magnitude.

### Import growth of -3.73% CAGR signals stable import dependency for Coal or rock cutters, other

India's imports under HSN Code 84303900 have grown at -3.73% CAGR, reaching ₹53.62 Crore in FY 2024-25.

### HSN Code 84303900 contributes 1.28% of Sub-Chapter 8430 exports — ranked #10

Among the 16 HSN codes under Sub-Chapter 8430, HSN Code 84303900 ranks #10 by export value — accounting for 1.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.82% share (rank #10).

## 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](https://busy.in/hsn/hsn-84303190/) | ₹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 (this hsn code) | ₹25 Cr |