---
title: "HSN Code for Of Machinery Of Heading 8427 | Other | HSN 84312090 GST Rate"
description: "Find HSN and GST Rates for 84312090 related to Of Machinery Of Heading 8427 | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84312090/"
---

# HSN Code 84312090: Of Machinery Of Heading 8427 | 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 8427 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84312090 ?

It includes Bulldozers & Angledozer Blades

### Any common misclassification issue with Of Machinery Of Heading 8427 / Other?

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

### How should mixed supplies be billed when Of Machinery Of Heading 8427 / 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 8427 / Other; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Of Machinery Of Heading 8427 / 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 8427 / 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.

### Can we claim ITC on inputs used to trade Of Machinery Of Heading 8427 / Other?

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

### How much GST applies to Of Machinery Of Heading 8427 / Other?

Under HSN 84312090, Of Machinery Of Heading 8427 / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 84312090 (FY 2024-25)

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

- Exports: ₹555 Cr (+10.43% YoY) — 0.0151% of India's total exports
- Imports: ₹304 Cr (−12.56% YoY) — 0.0050% of India's total imports
- Trade balance: ₹251 Cr (Surplus); surplus rank #1012 of 12657 HSN codes
- Share of Sub-Chapter 8431: 4.77% of its exports; import side 2.00%
- Rank within Sub-Chapter 8431: #6 of 16 by export value; import-side #7

### Key metrics

- Export CAGR: 45.98% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #914 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +164.10% in FY 2021-22
- Contribution to Sub-Ch. 8431: 4.77% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84312090

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 | 57.34 | 0.0025% | — | 1.08% | 103.99 | 0.0029% | — | 0.98% | −46.65 | #2690 |
| FY 2019-20 | 126.87 | 0.0058% | +121.26% | 2.34% | 89.56 | 0.0027% | −13.88% | 1.08% | +37.31 | #1747 |
| FY 2020-21 | 131.08 | 0.0061% | +3.32% | 2.91% | 80.00 | 0.0027% | −10.67% | 0.93% | +51.08 | #1795 |
| FY 2021-22 | 346.18 | 0.0110% | +164.10% | 4.46% | 113.14 | 0.0025% | +41.43% | 0.98% | +233.04 | #1156 |
| FY 2022-23 | 414.83 | 0.0115% | +19.83% | 4.17% | 201.33 | 0.0035% | +77.95% | 1.63% | +213.50 | #1070 |
| FY 2023-24 | 502.60 | 0.0139% | +21.16% | 4.45% | 347.35 | 0.0062% | +72.53% | 2.48% | +155.25 | #950 |
| FY 2024-25 | 555.01 | 0.0151% | +10.43% | 4.77% | 303.74 | 0.0050% | −12.56% | 2.00% | +251.27 | #914 |

- CAGR (7-year): exports 45.98%/yr, imports 19.56%/yr (consistently Surplus)

## Key trade insights: HSN Code 84312090 export-import analysis

### Consistent export growth: 45.98% CAGR over 7 years

India's exports under HSN Code 84312090 have grown at a compound annual rate of 45.98% over 7 fiscal years, rising from ₹57.34 Crore in FY 2018-19 to ₹555.01 Crore in FY 2024-25.

### HSN Code 84312090 ranked #914 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84312090 ranks #914 out of 12657 HSN codes by total export value. Within Sub-Chapter 8431, it ranks #6 of 16. By trade surplus, it ranks #1012 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 84312090 exports

The strongest single-year export movement for HSN Code 84312090 was recorded in FY 2021-22, when exports surged by 164.10% over the prior year.

### India maintains a trade surplus of ₹251.27 Crore in HSN Code 84312090 goods

In FY 2024-25, India's exports of ₹555.01 Cr exceeded imports of ₹303.74 Cr, resulting in a trade surplus of ₹251.27 Crore — ranking #1012 of 12657 by surplus magnitude.

### Import growth of 19.56% CAGR signals rising demand for Of Machinery Of Heading 8427 | Other

India's imports under HSN Code 84312090 have grown at 19.56% CAGR, reaching ₹303.74 Crore in FY 2024-25.

### HSN Code 84312090 contributes 4.77% of Sub-Chapter 8431 exports — ranked #6

Among the 16 HSN codes under Sub-Chapter 8431, HSN Code 84312090 ranks #6 by export value — accounting for 4.77% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.00% share (rank #7).

## 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 (this hsn code) | ₹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 |