---
title: "HSN Code for Self-propelled boring machinery | HSN 84304190 GST Rate"
description: "Find HSN and GST Rates for 84304190 related to Self-propelled boring machinery with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84304190/"
---

# HSN Code 84304190: Self-propelled boring 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 |
| --- | --- | --- | --- | --- |
| Other boring or sinking machinery: Self-propelled : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84304190 ?

It includes Machinery| Not Self-Propelled

### Does packaging or labelling change the GST for Self-propelled boring 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.

### How much GST applies to Self-propelled boring machinery?

Under HSN 84304190, Self-propelled boring machinery attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Self-propelled boring 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.

### Any common misclassification issue with Self-propelled boring machinery?

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 Self-propelled boring 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 84304190 (FY 2024-25)

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

- Exports: ₹60 Cr (−18.88% YoY) — 0.0016% of India's total exports
- Imports: ₹805 Cr (−2.76% YoY) — 0.0132% of India's total imports
- Trade balance: −₹744 Cr (Deficit); surplus rank #12101 of 12657 HSN codes
- Share of Sub-Chapter 8430: 3.10% of its exports; import side 27.27%
- Rank within Sub-Chapter 8430: #8 of 16 by export value; import-side #1

### Key metrics

- Export CAGR: -16.30% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3356 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +60.19% in FY 2021-22
- Contribution to Sub-Ch. 8430: 3.10% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84304190

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 | 175.78 | 0.0077% | — | 11.93% | 748.00 | 0.0209% | — | 27.61% | −572.22 | #1441 |
| FY 2019-20 | 124.47 | 0.0057% | −29.19% | 14.57% | 531.89 | 0.0159% | −28.89% | 16.82% | −407.42 | #1771 |
| FY 2020-21 | 23.79 | 0.0011% | −80.89% | 2.44% | 493.51 | 0.0169% | −7.22% | 21.91% | −469.72 | #3959 |
| FY 2021-22 | 38.11 | 0.0012% | +60.19% | 3.18% | 811.57 | 0.0178% | +64.45% | 24.32% | −773.46 | #3740 |
| FY 2022-23 | 49.57 | 0.0014% | +30.07% | 4.65% | 1,099.61 | 0.0191% | +35.49% | 27.14% | −1,050.04 | #3482 |
| FY 2023-24 | 74.52 | 0.0021% | +50.33% | 2.34% | 827.68 | 0.0147% | −24.73% | 29.00% | −753.16 | #2976 |
| FY 2024-25 | 60.45 | 0.0016% | −18.88% | 3.10% | 804.81 | 0.0132% | −2.76% | 27.27% | −744.36 | #3356 |

- CAGR (7-year): exports -16.30%/yr, imports 1.23%/yr (consistently Deficit)

## Key trade insights: HSN Code 84304190 export-import analysis

### Export decline: -16.30% CAGR over 7 years

India's exports under HSN Code 84304190 have declined at a compound annual rate of -16.30% over 7 fiscal years, falling from ₹175.78 Crore in FY 2018-19 to ₹60.45 Crore in FY 2024-25.

### HSN Code 84304190 ranked #3356 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84304190 ranks #3356 out of 12657 HSN codes by total export value. Within Sub-Chapter 8430, it ranks #8 of 16. By trade surplus, it ranks #12101 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 84304190 exports

The strongest single-year export movement for HSN Code 84304190 was recorded in FY 2021-22, when exports surged by 60.19% over the prior year.

### India records a trade deficit of ₹744.36 Crore in HSN Code 84304190 goods

In FY 2024-25, India's imports of ₹804.81 Cr exceeded exports of ₹60.45 Cr, resulting in a trade deficit of ₹744.36 Crore — ranking #12101 of 12657 by surplus magnitude.

### Import growth of 1.23% CAGR signals stable import dependency for Self-propelled boring machinery

India's imports under HSN Code 84304190 have grown at 1.23% CAGR, reaching ₹804.81 Crore in FY 2024-25.

### HSN Code 84304190 contributes 3.10% of Sub-Chapter 8430 exports — ranked #8

Among the 16 HSN codes under Sub-Chapter 8430, HSN Code 84304190 ranks #8 by export value — accounting for 3.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 27.27% share (rank #1).

## 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 (this hsn code) | ₹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 |