---
title: "HSN Code for Harrows and hoes | HSN 84322990 GST Rate"
description: "Find HSN and GST Rates for 84322990 related to Harrows and hoes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84322990/"
---

# HSN Code 84322990: Harrows and hoes

- [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 : Other : Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 84322990 ?

It includes Other machinery : Lawn or sports ground rollers

### Can we claim ITC on inputs used to trade Harrows and hoes?

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 Harrows and hoes?

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.

### How much GST applies to Harrows and hoes?

Under HSN 84322990, Harrows and hoes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Harrows and hoes?

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

### How should mixed supplies be billed when Harrows and hoes is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Harrows and hoes; Nil for exempt items if applicable).

## India's trade performance: HSN Code 84322990 (FY 2024-25)

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

- Exports: ₹55 Cr (+21.63% YoY) — 0.0015% of India's total exports
- Imports: ₹471 Cr (+25.88% YoY) — 0.0077% of India's total imports
- Trade balance: −₹416 Cr (Deficit); surplus rank #11784 of 12657 HSN codes
- Share of Sub-Chapter 8432: 3.30% of its exports; import side 53.30%
- Rank within Sub-Chapter 8432: #8 of 17 by export value; import-side #1

### Key metrics

- Export CAGR: 16.46% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3501 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +92.18% in FY 2021-22
- Contribution to Sub-Ch. 8432: 3.30% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84322990

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 | 21.91 | 0.0010% | — | 2.93% | 47.78 | 0.0013% | — | 10.69% | −25.87 | #3984 |
| FY 2019-20 | 28.25 | 0.0013% | +28.94% | 3.55% | 102.65 | 0.0031% | +114.84% | 24.04% | −74.40 | #3670 |
| FY 2020-21 | 26.48 | 0.0012% | −6.27% | 2.45% | 235.05 | 0.0081% | +128.98% | 36.81% | −208.57 | #3829 |
| FY 2021-22 | 50.89 | 0.0016% | +92.18% | 3.05% | 255.39 | 0.0056% | +8.65% | 44.59% | −204.50 | #3336 |
| FY 2022-23 | 51.93 | 0.0014% | +2.04% | 3.04% | 288.92 | 0.0050% | +13.13% | 48.35% | −236.99 | #3430 |
| FY 2023-24 | 44.94 | 0.0012% | −13.46% | 2.71% | 373.89 | 0.0067% | +29.41% | 48.07% | −328.95 | #3692 |
| FY 2024-25 | 54.66 | 0.0015% | +21.63% | 3.30% | 470.65 | 0.0077% | +25.88% | 53.30% | −415.99 | #3501 |

- CAGR (7-year): exports 16.46%/yr, imports 46.41%/yr (consistently Deficit)

## Key trade insights: HSN Code 84322990 export-import analysis

### Consistent export growth: 16.46% CAGR over 7 years

India's exports under HSN Code 84322990 have grown at a compound annual rate of 16.46% over 7 fiscal years, rising from ₹21.91 Crore in FY 2018-19 to ₹54.66 Crore in FY 2024-25.

### HSN Code 84322990 ranked #3501 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84322990 ranks #3501 out of 12657 HSN codes by total export value. Within Sub-Chapter 8432, it ranks #8 of 17. By trade surplus, it ranks #11784 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 84322990 exports

The strongest single-year export movement for HSN Code 84322990 was recorded in FY 2021-22, when exports surged by 92.18% over the prior year.

### India records a trade deficit of ₹415.99 Crore in HSN Code 84322990 goods

In FY 2024-25, India's imports of ₹470.65 Cr exceeded exports of ₹54.66 Cr, resulting in a trade deficit of ₹415.99 Crore — ranking #11784 of 12657 by surplus magnitude.

### Import growth of 46.41% CAGR signals rising demand for Harrows and hoes

India's imports under HSN Code 84322990 have grown at 46.41% CAGR, reaching ₹470.65 Crore in FY 2024-25.

### HSN Code 84322990 contributes 3.30% of Sub-Chapter 8432 exports — ranked #8

Among the 17 HSN codes under Sub-Chapter 8432, HSN Code 84322990 ranks #8 by export value — accounting for 3.30% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 53.30% share (rank #1).

## 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 (this hsn code) | ₹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 |