--- title: "HSN Code for Disc harrows | HSN 84322100 GST Rate" description: "Find HSN and GST Rates for 84322100 related to Disc harrows with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84322100/" --- # HSN Code 84322100: Disc harrows - [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 | | --- | --- | --- | --- | --- | | Harrows, scarifiers, cultivators, weeders and hoes : Disc harrows | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 84322100 ? It includes Manure spreaders: Fertilizer distributors ### Can we claim ITC on inputs used to trade Disc harrows? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Disc harrows? 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 Disc harrows? 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 Disc harrows? Under HSN 84322100, Disc harrows attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Disc harrows? 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 84322100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹75 Cr (+27.12% YoY) — 0.0020% of India's total exports - Imports: < ₹1 Crore (+133.33% YoY) — 0.0000% of India's total imports - Trade balance: ₹75 Cr (Surplus); surplus rank #1820 of 12657 HSN codes - Share of Sub-Chapter 8432: 4.55% of its exports; import side 0.04% - Rank within Sub-Chapter 8432: #5 of 17 by export value; import-side #12 ### Key metrics - Export CAGR: 7.96% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3044 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +58.74% in FY 2021-22 - Contribution to Sub-Ch. 8432: 4.55% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84322100 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 | 47.61 | 0.0021% | — | 6.37% | < ₹1 Crore | 0.0000% | — | 0.03% | +47.47 | #2921 | | FY 2019-20 | 43.25 | 0.0020% | −9.16% | 5.44% | < ₹1 Crore | 0.0000% | −92.86% | 0.00% | +43.24 | #3101 | | FY 2020-21 | 59.82 | 0.0028% | +38.31% | 5.53% | < ₹1 Crore | 0.0000% | +200.00% | 0.00% | +59.79 | #2674 | | FY 2021-22 | 94.96 | 0.0030% | +58.74% | 5.68% | < ₹1 Crore | 0.0000% | −33.33% | 0.00% | +94.94 | #2485 | | FY 2022-23 | 82.03 | 0.0023% | −13.62% | 4.80% | Nil | 0.0000% | −100.00% | 0.00% | +82.03 | #2811 | | FY 2023-24 | 59.30 | 0.0016% | −27.71% | 3.57% | < ₹1 Crore | 0.0000% | — | 0.02% | +59.15 | #3295 | | FY 2024-25 | 75.38 | 0.0020% | +27.12% | 4.55% | < ₹1 Crore | 0.0000% | +133.33% | 0.04% | +75.03 | #3044 | - CAGR (7-year): exports 7.96%/yr, imports 16.50%/yr (consistently Surplus) ## Key trade insights: HSN Code 84322100 export-import analysis ### Consistent export growth: 7.96% CAGR over 7 years India's exports under HSN Code 84322100 have grown at a compound annual rate of 7.96% over 7 fiscal years, rising from ₹47.61 Crore in FY 2018-19 to ₹75.38 Crore in FY 2024-25. ### HSN Code 84322100 ranked #3044 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84322100 ranks #3044 out of 12657 HSN codes by total export value. Within Sub-Chapter 8432, it ranks #5 of 17. By trade surplus, it ranks #1820 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 84322100 exports The strongest single-year export movement for HSN Code 84322100 was recorded in FY 2021-22, when exports surged by 58.74% over the prior year. ### India maintains a trade surplus of ₹75.03 Crore in HSN Code 84322100 goods In FY 2024-25, India's exports of ₹75.38 Cr exceeded imports of ₹0.35 Cr, resulting in a trade surplus of ₹75.03 Crore — ranking #1820 of 12657 by surplus magnitude. ### Import growth of 16.50% CAGR signals rising demand for Disc harrows India's imports under HSN Code 84322100 have grown at 16.50% CAGR, reaching ₹0.35 Crore in FY 2024-25. ### HSN Code 84322100 contributes 4.55% of Sub-Chapter 8432 exports — ranked #5 Among the 17 HSN codes under Sub-Chapter 8432, HSN Code 84322100 ranks #5 by export value — accounting for 4.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #12). ## 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 (this hsn code) | ₹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 |