--- title: "HSN Code for Ploughs: Other | HSN 84321090 GST Rate" description: "Find HSN and GST Rates for 84321090 related to Ploughs: Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84321090/" --- # HSN Code 84321090: Ploughs: 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 8432: Agricultural machinery](https://busy.in/hsn/sub-chapter-8432/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Ploughs: Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 84321090 ? It includes Seeders, Planters| Other ### Any common misclassification issue with Ploughs: Other? 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 Ploughs: Other? 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? 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: Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Ploughs: Other; Nil for exempt items if applicable). ### How much GST applies to Ploughs: Other? Under HSN 84321090, Ploughs: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Ploughs: 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. ## India's trade performance: HSN Code 84321090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹72 Cr (−6.75% YoY) — 0.0019% of India's total exports - Imports: ₹80 Cr (+22.24% YoY) — 0.0013% of India's total imports - Trade balance: −₹9 Cr (Deficit); surplus rank #8974 of 12657 HSN codes - Share of Sub-Chapter 8432: 4.33% of its exports; import side 9.10% - Rank within Sub-Chapter 8432: #6 of 17 by export value; import-side #3 ### Key metrics - Export CAGR: 10.45% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3115 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +58.05% in FY 2021-22 - Contribution to Sub-Ch. 8432: 4.33% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84321090 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 | 39.48 | 0.0017% | — | 5.28% | 44.81 | 0.0013% | — | 10.03% | −5.33 | #3213 | | FY 2019-20 | 43.74 | 0.0020% | +10.79% | 5.50% | 26.29 | 0.0008% | −41.33% | 6.16% | +17.45 | #3084 | | FY 2020-21 | 64.07 | 0.0030% | +46.48% | 5.92% | 31.02 | 0.0011% | +17.99% | 4.86% | +33.05 | #2590 | | FY 2021-22 | 101.26 | 0.0032% | +58.05% | 6.06% | 33.40 | 0.0007% | +7.67% | 5.83% | +67.86 | #2395 | | FY 2022-23 | 77.38 | 0.0021% | −23.58% | 4.53% | 33.69 | 0.0006% | +0.87% | 5.64% | +43.69 | #2889 | | FY 2023-24 | 76.86 | 0.0021% | −0.67% | 4.63% | 65.74 | 0.0012% | +95.13% | 8.45% | +11.12 | #2932 | | FY 2024-25 | 71.67 | 0.0019% | −6.75% | 4.33% | 80.36 | 0.0013% | +22.24% | 9.10% | −8.69 | #3115 | - CAGR (7-year): exports 10.45%/yr, imports 10.22%/yr (consistently Deficit) ## Key trade insights: HSN Code 84321090 export-import analysis ### Consistent export growth: 10.45% CAGR over 7 years India's exports under HSN Code 84321090 have grown at a compound annual rate of 10.45% over 7 fiscal years, rising from ₹39.48 Crore in FY 2018-19 to ₹71.67 Crore in FY 2024-25. ### HSN Code 84321090 ranked #3115 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84321090 ranks #3115 out of 12657 HSN codes by total export value. Within Sub-Chapter 8432, it ranks #6 of 17. By trade surplus, it ranks #8974 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 84321090 exports The strongest single-year export movement for HSN Code 84321090 was recorded in FY 2021-22, when exports surged by 58.05% over the prior year. ### India records a trade deficit of ₹8.69 Crore in HSN Code 84321090 goods In FY 2024-25, India's imports of ₹80.36 Cr exceeded exports of ₹71.67 Cr, resulting in a trade deficit of ₹8.69 Crore — ranking #8974 of 12657 by surplus magnitude. ### Import growth of 10.22% CAGR signals rising demand for Ploughs: Other India's imports under HSN Code 84321090 have grown at 10.22% CAGR, reaching ₹80.36 Crore in FY 2024-25. ### HSN Code 84321090 contributes 4.33% of Sub-Chapter 8432 exports — ranked #6 Among the 17 HSN codes under Sub-Chapter 8432, HSN Code 84321090 ranks #6 by export value — accounting for 4.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.10% share (rank #3). ## 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 (this hsn code) | ₹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 |