---
title: "HSN Code for Of machinery of heading 8428: Other : Other | HSN 84313990 GST Rate"
description: "Find HSN and GST Rates for 84313990 related to Of machinery of heading 8428: Other : Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84313990/"
---

# HSN Code 84313990: Of machinery of heading 8428: Other : 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 8428: Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84313990 ?

It includes Other Road Roller Parts (Mechanically Propelled, Heading 8426/29/30)

### Does packaging or labelling change the GST for Of machinery of heading 8428: Other : 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 Of machinery of heading 8428: Other : 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 8428: Other : Other; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Of machinery of heading 8428: Other : 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 much GST applies to Of machinery of heading 8428: Other : Other?

Under HSN 84313990, Of machinery of heading 8428: Other : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Of machinery of heading 8428: Other : Other?

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

## India's trade performance: HSN Code 84313990 (FY 2024-25)

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

- Exports: ₹877 Cr (+20.22% YoY) — 0.0238% of India's total exports
- Imports: ₹1,359 Cr (−7.97% YoY) — 0.0224% of India's total imports
- Trade balance: −₹482 Cr (Deficit); surplus rank #11871 of 12657 HSN codes
- Share of Sub-Chapter 8431: 7.53% of its exports; import side 8.96%
- Rank within Sub-Chapter 8431: #4 of 16 by export value; import-side #5

### Key metrics

- Export CAGR: 14.14% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #586 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +45.61% in FY 2021-22
- Contribution to Sub-Ch. 8431: 7.53% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84313990

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 | 396.70 | 0.0174% | — | 7.45% | 964.82 | 0.0269% | — | 9.13% | −568.12 | #795 |
| FY 2019-20 | 548.67 | 0.0249% | +38.31% | 10.13% | 862.32 | 0.0258% | −10.62% | 10.35% | −313.65 | #591 |
| FY 2020-21 | 415.29 | 0.0193% | −24.31% | 9.23% | 816.88 | 0.0280% | −5.27% | 9.46% | −401.59 | #806 |
| FY 2021-22 | 604.71 | 0.0193% | +45.61% | 7.79% | 1,128.03 | 0.0247% | +38.09% | 9.80% | −523.32 | #726 |
| FY 2022-23 | 632.53 | 0.0175% | +4.60% | 6.36% | 1,213.63 | 0.0211% | +7.59% | 9.80% | −581.10 | #762 |
| FY 2023-24 | 729.67 | 0.0202% | +15.36% | 6.45% | 1,476.92 | 0.0263% | +21.69% | 10.55% | −747.25 | #680 |
| FY 2024-25 | 877.19 | 0.0238% | +20.22% | 7.53% | 1,359.23 | 0.0224% | −7.97% | 8.96% | −482.04 | #586 |

- CAGR (7-year): exports 14.14%/yr, imports 5.88%/yr (consistently Deficit)

## Key trade insights: HSN Code 84313990 export-import analysis

### Consistent export growth: 14.14% CAGR over 7 years

India's exports under HSN Code 84313990 have grown at a compound annual rate of 14.14% over 7 fiscal years, rising from ₹396.70 Crore in FY 2018-19 to ₹877.19 Crore in FY 2024-25.

### HSN Code 84313990 ranked #586 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84313990 ranks #586 out of 12657 HSN codes by total export value. Within Sub-Chapter 8431, it ranks #4 of 16. By trade surplus, it ranks #11871 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 84313990 exports

The strongest single-year export movement for HSN Code 84313990 was recorded in FY 2021-22, when exports surged by 45.61% over the prior year.

### India records a trade deficit of ₹482.04 Crore in HSN Code 84313990 goods

In FY 2024-25, India's imports of ₹1,359.23 Cr exceeded exports of ₹877.19 Cr, resulting in a trade deficit of ₹482.04 Crore — ranking #11871 of 12657 by surplus magnitude.

### Import growth of 5.88% CAGR signals stable import dependency for Of machinery of heading 8428: Other : Other

India's imports under HSN Code 84313990 have grown at 5.88% CAGR, reaching ₹1,359.23 Crore in FY 2024-25.

### HSN Code 84313990 contributes 7.53% of Sub-Chapter 8431 exports — ranked #4

Among the 16 HSN codes under Sub-Chapter 8431, HSN Code 84313990 ranks #4 by export value — accounting for 7.53% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.96% share (rank #5).

## 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 (this hsn code) | ₹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 |