--- title: "HSN Code for Ploughs| Disc Ploughs | HSN 84321010 GST Rate" description: "Find HSN and GST Rates for 84321010 related to Ploughs| Disc Ploughs with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84321010/" --- # HSN Code 84321010: Ploughs| Disc Ploughs - [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 8432: Agricultural machinery](https://busy.in/hsn/sub-chapter-8432/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Ploughs: Disc ploughs | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 84321010 ? It includes Harrows and hoes ### Can we claim ITC on inputs used to trade Ploughs/ Disc Ploughs? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Ploughs/ Disc Ploughs? 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 Ploughs/ Disc Ploughs is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Ploughs/ Disc Ploughs; Nil for exempt items if applicable). ### How much GST applies to Ploughs/ Disc Ploughs? Under HSN 84321010, Ploughs/ Disc Ploughs attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Ploughs/ Disc Ploughs? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Ploughs/ Disc Ploughs? 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. ## India's trade performance: HSN Code 84321010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹82 Cr (+11.15% YoY) — 0.0022% of India's total exports - Imports: < ₹1 Crore (−70.59% YoY) — 0.0000% of India's total imports - Trade balance: ₹82 Cr (Surplus); surplus rank #1748 of 12657 HSN codes - Share of Sub-Chapter 8432: 4.96% of its exports; import side 0.01% - Rank within Sub-Chapter 8432: #4 of 17 by export value; import-side #15 ### Key metrics - Export CAGR: 16.76% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2935 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +55.39% in FY 2020-21 - Contribution to Sub-Ch. 8432: 4.96% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84321010 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. 8432 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8432 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 32.45 | 0.0014% | — | 4.34% | < ₹1 Crore | 0.0000% | — | 0.01% | +32.40 | #3466 | | FY 2019-20 | 32.21 | 0.0015% | −0.74% | 4.05% | Nil | 0.0000% | −100.00% | 0.00% | +32.21 | #3506 | | FY 2020-21 | 50.05 | 0.0023% | +55.39% | 4.63% | < ₹1 Crore | 0.0000% | — | 0.02% | +49.95 | #2931 | | FY 2021-22 | 74.47 | 0.0024% | +48.79% | 4.46% | < ₹1 Crore | 0.0000% | −80.00% | 0.00% | +74.45 | #2798 | | FY 2022-23 | 66.31 | 0.0018% | −10.96% | 3.88% | < ₹1 Crore | 0.0000% | +1,400.00% | 0.05% | +66.01 | #3103 | | FY 2023-24 | 73.97 | 0.0020% | +11.55% | 4.46% | < ₹1 Crore | 0.0000% | −43.33% | 0.02% | +73.80 | #2989 | | FY 2024-25 | 82.22 | 0.0022% | +11.15% | 4.96% | < ₹1 Crore | 0.0000% | −70.59% | 0.01% | +82.17 | #2935 | - CAGR (7-year): exports 16.76%/yr, imports 0.00%/yr (consistently Surplus) ## Key trade insights: HSN Code 84321010 export-import analysis ### Consistent export growth: 16.76% CAGR over 7 years India's exports under HSN Code 84321010 have grown at a compound annual rate of 16.76% over 7 fiscal years, rising from ₹32.45 Crore in FY 2018-19 to ₹82.22 Crore in FY 2024-25. ### HSN Code 84321010 ranked #2935 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84321010 ranks #2935 out of 12657 HSN codes by total export value. Within Sub-Chapter 8432, it ranks #4 of 17. By trade surplus, it ranks #1748 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 84321010 exports The strongest single-year export movement for HSN Code 84321010 was recorded in FY 2020-21, when exports surged by 55.39% over the prior year. ### India maintains a trade surplus of ₹82.17 Crore in HSN Code 84321010 goods In FY 2024-25, India's exports of ₹82.22 Cr exceeded imports of ₹0.05 Cr, resulting in a trade surplus of ₹82.17 Crore — ranking #1748 of 12657 by surplus magnitude. ### Import growth of 0.00% CAGR signals stable import dependency for Ploughs| Disc Ploughs India's imports under HSN Code 84321010 have grown at 0.00% CAGR, reaching ₹0.05 Crore in FY 2024-25. ### HSN Code 84321010 contributes 4.96% of Sub-Chapter 8432 exports — ranked #4 Among the 17 HSN codes under Sub-Chapter 8432, HSN Code 84321010 ranks #4 by export value — accounting for 4.96% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #15). ## Related HSN Codes in Sub-Chapter 8432 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 84329010: Agricultural Machinery Parts](https://busy.in/hsn/hsn-84329010/) | ₹412 Cr | | #2 | [HSN Code 84328020: Other Machinery \| Rotary Tiller](https://busy.in/hsn/hsn-84328020/) | ₹406 Cr | | #3 | [HSN Code 84329090: Parts for Agricultural & Forestry Soil Preparation](https://busy.in/hsn/hsn-84329090/) | ₹399 Cr | | #4 | HSN Code 84321010: Ploughs\| Disc Ploughs (this hsn code) | ₹82 Cr | | #5 | [HSN Code 84322100: Disc harrows](https://busy.in/hsn/hsn-84322100/) | ₹75 Cr | | #6 | [HSN Code 84321090: Ploughs: Other](https://busy.in/hsn/hsn-84321090/) | ₹72 Cr | | #7 | [HSN Code 84328090: Other Machinery \| Other](https://busy.in/hsn/hsn-84328090/) | ₹71 Cr | | #8 | [HSN Code 84322990: Harrows and hoes](https://busy.in/hsn/hsn-84322990/) | ₹55 Cr | | #9 | [HSN Code 84321020: Ploughs: Other tractor ploughs](https://busy.in/hsn/hsn-84321020/) | ₹49 Cr | | #10 | [HSN Code 84323100: No-Till Direct Seeders/Planters/Transplanters](https://busy.in/hsn/hsn-84323100/) | ₹13 Cr |