HSN Code 84314930: Earth/Mineral/Ore Excavating Machinery Parts

HSN Code 84314930 represents Earth/Mineral/Ore Excavating Machinery Parts under GST classification. This code helps businesses identify Earth/Mineral/Ore Excavating Machinery Parts correctly for billing, taxation, and trade. With HSN Code 84314930, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Earth/Mineral/Ore Excavating Machinery Parts.

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Description of Goods for Earth/Mineral/Ore Excavating Machinery Parts

HSN Code 84314930 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 Of machinery of heading 8426, 8429 or 8430 : Other : Of other excavating, levelling, tamping or excavating machinery for earth, mineral or ores 9% 9% 18% 0%
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 Of machinery of heading 8426, 8429 or 8430 : Other : Of other excavating, levelling, tamping or excavating machinery for earth, mineral or ores 9% 9% 18% 0%

Description of goods

Of machinery of heading 8426, 8429 or 8430 : Other : Of other excavating, levelling, tamping or excavating machinery for earth, mineral or ores

Chapter

84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Sub Chapter

8431 – Parts suitable for use solely or principally with the machinery of headings 8425 to 8430

CGST 9%
SGST 9%
IGST 18%
CESS 0%

Description of goods

Of machinery of heading 8426, 8429 or 8430 : Other : Of other excavating, levelling, tamping or excavating machinery for earth, mineral or ores

Chapter

84 – Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Sub Chapter

8431 – Parts suitable for use solely or principally with the machinery of headings 8425 to 8430

CGST 9%
SGST 9%
IGST 18%
CESS 0%

What does HSN Code 84314930 not include?

Earth/Mineral/Ore Excavating Machinery Parts does not include products with the following descriptions:

HSN Code Description
Of machinery of heading 8425 : Of pulley tackle and hoists, other than ship hoists, winches or capstans
Of machinery of heading 8425 : Of pulley tackle and hoists, other than ship hoists, winches or capstans
Of machinery of heading 8425 : Other
Of machinery of heading 8425 : Other
Of machinery of heading 8427 : Of fork lift trucks
Of machinery of heading 8427 : Of fork lift trucks
Of machinery of heading 8427 : Other
Of machinery of heading 8427 : Other
Of machinery of heading 8428: Of lifts, skip hoists or escalators
Of machinery of heading 8428: Of lifts, skip hoists or escalators
Of machinery of heading 8428: Other : Of elevators, conveyors and moving equipments
Of machinery of heading 8428: Other : Of elevators, conveyors and moving equipments
Of machinery of heading 8428: Other : Other
Of machinery of heading 8428: Other : Other
Of machinery of heading 8426, 8429 or 8430 : Buckets, shovels, grabs and grips
Of machinery of heading 8426, 8429 or 8430 : Buckets, shovels, grabs and grips
Of machinery of heading 8426, 8429 or 8430 : Bulldozers or angledozer blades
Of machinery of heading 8426, 8429 or 8430 : Bulldozers or angledozer blades
Of machinery of heading 8426, 8429 or 8430 : Parts of boring or sinking machinery of subheading 8430 41 or 8430 49 : Of boring or sinking machinery, self-propelled
Of machinery of heading 8426, 8429 or 8430 : Parts of boring or sinking machinery of subheading 8430 41 or 8430 49 : Of boring or sinking machinery, self-propelled
Of machinery of heading 8426, 8429 or 8430 : Parts of boring or sinking machinery of subheading 8430 41 or 8430 49 : Other
Of machinery of heading 8426, 8429 or 8430 : Parts of boring or sinking machinery of subheading 8430 41 or 8430 49 : Other
Of machinery of heading 8426, 8429 or 8430 : Other : Of road rollers, mechanically propelled
Of machinery of heading 8426, 8429 or 8430 : Other : Of road rollers, mechanically propelled
Of machinery of heading 8426, 8429 or 8430 : Other : Of ships derricks and cranes
Of machinery of heading 8426, 8429 or 8430 : Other : Of ships derricks and cranes
Of machinery of heading 8426, 8429 or 8430 : Other : Of pile driver, snow plough, not self-propelled
Of machinery of heading 8426, 8429 or 8430 : Other : Of pile driver, snow plough, not self-propelled
Of machinery of heading 8426, 8429 or 8430 : Other : Other
Of machinery of heading 8426, 8429 or 8430 : Other : Other

Of machinery of heading 8425 : Of pulley tackle and hoists, other than ship hoists, winches or capstans

Of machinery of heading 8425 : Of pulley tackle and hoists, other than ship hoists, winches or capstans

Of machinery of heading 8425 : Other

Of machinery of heading 8425 : Other

Of machinery of heading 8427 : Of fork lift trucks

Of machinery of heading 8427 : Of fork lift trucks

Of machinery of heading 8427 : Other

Of machinery of heading 8427 : Other

Of machinery of heading 8428: Of lifts, skip hoists or escalators

Of machinery of heading 8428: Of lifts, skip hoists or escalators

Of machinery of heading 8428: Other : Of elevators, conveyors and moving equipments

Of machinery of heading 8428: Other : Of elevators, conveyors and moving equipments

Of machinery of heading 8428: Other : Other

Of machinery of heading 8428: Other : Other

Of machinery of heading 8426, 8429 or 8430 : Buckets, shovels, grabs and grips

Of machinery of heading 8426, 8429 or 8430 : Buckets, shovels, grabs and grips

Of machinery of heading 8426, 8429 or 8430 : Bulldozers or angledozer blades

Of machinery of heading 8426, 8429 or 8430 : Bulldozers or angledozer blades

Of machinery of heading 8426, 8429 or 8430 : Parts of boring or sinking machinery of subheading 8430 41 or 8430 49 : Of boring or sinking machinery, self-propelled

Of machinery of heading 8426, 8429 or 8430 : Parts of boring or sinking machinery of subheading 8430 41 or 8430 49 : Of boring or sinking machinery, self-propelled

Of machinery of heading 8426, 8429 or 8430 : Parts of boring or sinking machinery of subheading 8430 41 or 8430 49 : Other

Of machinery of heading 8426, 8429 or 8430 : Parts of boring or sinking machinery of subheading 8430 41 or 8430 49 : Other

Of machinery of heading 8426, 8429 or 8430 : Other : Of road rollers, mechanically propelled

Of machinery of heading 8426, 8429 or 8430 : Other : Of road rollers, mechanically propelled

Of machinery of heading 8426, 8429 or 8430 : Other : Of ships derricks and cranes

Of machinery of heading 8426, 8429 or 8430 : Other : Of ships derricks and cranes

Of machinery of heading 8426, 8429 or 8430 : Other : Of pile driver, snow plough, not self-propelled

Of machinery of heading 8426, 8429 or 8430 : Other : Of pile driver, snow plough, not self-propelled

Of machinery of heading 8426, 8429 or 8430 : Other : Other

Of machinery of heading 8426, 8429 or 8430 : Other : Other

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FAQs for HSN Code 84314930

What products are classified under HSN 84314930 ?

It includes Ploughs: Other

Does packaging or labelling change the GST for Earth/Mineral/Ore Excavating Machinery Parts?

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 Earth/Mineral/Ore Excavating Machinery Parts?

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 Earth/Mineral/Ore Excavating Machinery Parts is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Earth/Mineral/Ore Excavating Machinery Parts; Nil for exempt items if applicable).

Any common misclassification issue with Earth/Mineral/Ore Excavating Machinery Parts?

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 Earth/Mineral/Ore Excavating Machinery Parts?

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

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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