--- title: "HSN Code for Of Machinery Of Heading 8425 | Other | HSN 84311090 GST Rate" description: "Find HSN and GST Rates for 84311090 related to Of Machinery Of Heading 8425 | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84311090/" --- # HSN Code 84311090: Of Machinery Of Heading 8425 | 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 8431: Machinery parts for headings 8425-8430](https://busy.in/hsn/sub-chapter-8431/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of machinery of heading 8425 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 84311090 ? It includes Of machinery of heading 8428: Other : Other ### Any common misclassification issue with Of Machinery Of Heading 8425 / 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 Of Machinery Of Heading 8425 / Other? 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 Of Machinery Of Heading 8425 / 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. ### Do e‑way bill and e‑invoice apply for Of Machinery Of Heading 8425 / 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. ### How should mixed supplies be billed when Of Machinery Of Heading 8425 / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of Machinery Of Heading 8425 / Other; Nil for exempt items if applicable). ### How much GST applies to Of Machinery Of Heading 8425 / Other? Under HSN 84311090, Of Machinery Of Heading 8425 / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 84311090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹100 Cr (−4.50% YoY) — 0.0027% of India's total exports - Imports: ₹132 Cr (−28.72% YoY) — 0.0022% of India's total imports - Trade balance: −₹32 Cr (Deficit); surplus rank #9890 of 12657 HSN codes - Share of Sub-Chapter 8431: 0.86% of its exports; import side 0.87% - Rank within Sub-Chapter 8431: #12 of 16 by export value; import-side #12 ### Key metrics - Export CAGR: -2.88% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2654 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +13.19% in FY 2021-22 - Contribution to Sub-Ch. 8431: 0.86% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84311090 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. 8431 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8431 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 119.46 | 0.0052% | — | 2.24% | 71.30 | 0.0020% | — | 0.67% | +48.16 | #1814 | | FY 2019-20 | 127.47 | 0.0058% | +6.71% | 2.35% | 70.63 | 0.0021% | −0.94% | 0.85% | +56.84 | #1742 | | FY 2020-21 | 81.96 | 0.0038% | −35.70% | 1.82% | 42.94 | 0.0015% | −39.20% | 0.50% | +39.02 | #2297 | | FY 2021-22 | 92.77 | 0.0030% | +13.19% | 1.19% | 67.96 | 0.0015% | +58.27% | 0.59% | +24.81 | #2523 | | FY 2022-23 | 93.98 | 0.0026% | +1.30% | 0.94% | 116.91 | 0.0020% | +72.03% | 0.94% | −22.93 | #2614 | | FY 2023-24 | 104.95 | 0.0029% | +11.67% | 0.93% | 185.43 | 0.0033% | +58.61% | 1.32% | −80.48 | #2522 | | FY 2024-25 | 100.23 | 0.0027% | −4.50% | 0.86% | 132.18 | 0.0022% | −28.72% | 0.87% | −31.95 | #2654 | - CAGR (7-year): exports -2.88%/yr, imports 10.84%/yr (consistently Deficit) ## Key trade insights: HSN Code 84311090 export-import analysis ### Export decline: -2.88% CAGR over 7 years India's exports under HSN Code 84311090 have declined at a compound annual rate of -2.88% over 7 fiscal years, falling from ₹119.46 Crore in FY 2018-19 to ₹100.23 Crore in FY 2024-25. ### HSN Code 84311090 ranked #2654 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84311090 ranks #2654 out of 12657 HSN codes by total export value. Within Sub-Chapter 8431, it ranks #12 of 16. By trade surplus, it ranks #9890 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 84311090 exports The strongest single-year export movement for HSN Code 84311090 was recorded in FY 2021-22, when exports surged by 13.19% over the prior year. ### India records a trade deficit of ₹31.95 Crore in HSN Code 84311090 goods In FY 2024-25, India's imports of ₹132.18 Cr exceeded exports of ₹100.23 Cr, resulting in a trade deficit of ₹31.95 Crore — ranking #9890 of 12657 by surplus magnitude. ### Import growth of 10.84% CAGR signals rising demand for Of Machinery Of Heading 8425 | Other India's imports under HSN Code 84311090 have grown at 10.84% CAGR, reaching ₹132.18 Crore in FY 2024-25. ### HSN Code 84311090 contributes 0.86% of Sub-Chapter 8431 exports — ranked #12 Among the 16 HSN codes under Sub-Chapter 8431, HSN Code 84311090 ranks #12 by export value — accounting for 0.86% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.87% share (rank #12). ## Related HSN Codes in Sub-Chapter 8431 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 84314990: Parts of machinery](https://busy.in/hsn/hsn-84314990/) | ₹3,233 Cr | | #2 | [HSN Code 84314930: Earth/Mineral/Ore Excavating Machinery Parts](https://busy.in/hsn/hsn-84314930/) | ₹2,677 Cr | | #3 | [HSN Code 84314390: Other Boring/Sinking Machinery Parts](https://busy.in/hsn/hsn-84314390/) | ₹1,657 Cr | | #4 | [HSN Code 84313990: Of machinery of heading 8428: Other : Other](https://busy.in/hsn/hsn-84313990/) | ₹877 Cr | | #5 | [HSN Code 84314100: Buckets, Shovels, Grabs & Grips: Machinery Parts of Heading 8426-8430](https://busy.in/hsn/hsn-84314100/) | ₹556 Cr | | #6 | [HSN Code 84312090: Of Machinery Of Heading 8427 \| Other](https://busy.in/hsn/hsn-84312090/) | ₹555 Cr | | #7 | [HSN Code 84313910: Other Elevator/Conveyor/Moving Equipment Parts (Heading 8428)](https://busy.in/hsn/hsn-84313910/) | ₹543 Cr | | #8 | [HSN Code 84314310: Parts of Self-Propelled Boring/Sinking Machinery](https://busy.in/hsn/hsn-84314310/) | ₹459 Cr | | #9 | [HSN Code 84312010: Fork lift truck parts](https://busy.in/hsn/hsn-84312010/) | ₹357 Cr | | #10 | [HSN Code 84313100: Lifts, skip hoists, escalators](https://busy.in/hsn/hsn-84313100/) | ₹295 Cr | | #12 | HSN Code 84311090: Of Machinery Of Heading 8425 \| Other (this hsn code) | ₹100 Cr |