---
title: "HSN Code for Ploughs: Other tractor ploughs | HSN 84321020 GST Rate"
description: "Find HSN and GST Rates for 84321020 related to Ploughs: Other tractor ploughs with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84321020/"
---

# HSN Code 84321020: Ploughs: Other tractor 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: Other tractor ploughs | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 84321020 ?

It includes No-Till Direct Seeders/Planters/Transplanters

### Does packaging or labelling change the GST for Ploughs: Other tractor 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.

### Any common misclassification issue with Ploughs: Other tractor ploughs?

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

### How much GST applies to Ploughs: Other tractor ploughs?

Under HSN 84321020, Ploughs: Other tractor ploughs attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Ploughs: Other tractor 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: Other tractor 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.

## India's trade performance: HSN Code 84321020 (FY 2024-25)

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

- Exports: ₹49 Cr (+1.29% YoY) — 0.0013% of India's total exports
- Imports: < ₹1 Crore (+8.33% YoY) — 0.0000% of India's total imports
- Trade balance: ₹49 Cr (Surplus); surplus rank #2174 of 12657 HSN codes
- Share of Sub-Chapter 8432: 2.98% of its exports; import side 0.01%
- Rank within Sub-Chapter 8432: #9 of 17 by export value; import-side #14

### Key metrics

- Export CAGR: 22.58% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3646 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +66.12% in FY 2021-22
- Contribution to Sub-Ch. 8432: 2.98% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84321020

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 | 14.57 | 0.0006% | — | 1.95% | Nil | 0.0000% | — | 0.00% | +14.57 | #4508 |
| FY 2019-20 | 11.29 | 0.0005% | −22.51% | 1.42% | Nil | 0.0000% | — | 0.00% | +11.29 | #4843 |
| FY 2020-21 | 16.53 | 0.0008% | +46.41% | 1.53% | < ₹1 Crore | 0.0000% | — | 0.02% | +16.43 | #4453 |
| FY 2021-22 | 27.46 | 0.0009% | +66.12% | 1.64% | Nil | 0.0000% | −100.00% | 0.00% | +27.46 | #4151 |
| FY 2022-23 | 30.89 | 0.0009% | +12.49% | 1.81% | 1.14 | 0.0000% | — | 0.19% | +29.75 | #4125 |
| FY 2023-24 | 48.81 | 0.0013% | +58.01% | 2.94% | < ₹1 Crore | 0.0000% | −89.47% | 0.02% | +48.69 | #3572 |
| FY 2024-25 | 49.44 | 0.0013% | +1.29% | 2.98% | < ₹1 Crore | 0.0000% | +8.33% | 0.01% | +49.31 | #3646 |

- CAGR (7-year): exports 22.58%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 84321020 export-import analysis

### Consistent export growth: 22.58% CAGR over 7 years

India's exports under HSN Code 84321020 have grown at a compound annual rate of 22.58% over 7 fiscal years, rising from ₹14.57 Crore in FY 2018-19 to ₹49.44 Crore in FY 2024-25.

### HSN Code 84321020 ranked #3646 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84321020 ranks #3646 out of 12657 HSN codes by total export value. Within Sub-Chapter 8432, it ranks #9 of 17. By trade surplus, it ranks #2174 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 84321020 exports

The strongest single-year export movement for HSN Code 84321020 was recorded in FY 2021-22, when exports surged by 66.12% over the prior year.

### India maintains a trade surplus of ₹49.31 Crore in HSN Code 84321020 goods

In FY 2024-25, India's exports of ₹49.44 Cr exceeded imports of ₹0.13 Cr, resulting in a trade surplus of ₹49.31 Crore — ranking #2174 of 12657 by surplus magnitude.

### HSN Code 84321020 contributes 2.98% of Sub-Chapter 8432 exports — ranked #9

Among the 17 HSN codes under Sub-Chapter 8432, HSN Code 84321020 ranks #9 by export value — accounting for 2.98% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #14).

## 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](https://busy.in/hsn/hsn-84321010/) | ₹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 (this hsn code) | ₹49 Cr |
| #10 | [HSN Code 84323100: No-Till Direct Seeders/Planters/Transplanters](https://busy.in/hsn/hsn-84323100/) | ₹13 Cr |