--- title: "HSN Code for Manure spreaders: Fertilizer distributors | HSN 84324100 GST Rate" description: "Find HSN and GST Rates for 84324100 related to Manure spreaders: Fertilizer distributors with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84324100/" --- # HSN Code 84324100: Manure spreaders: Fertilizer distributors - [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 | | --- | --- | --- | --- | --- | | Manure spreaders and fertiliser distributors: Manure spreaders | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 84324100 ? It includes Agricultural Machinery Parts ### Do e‑way bill and e‑invoice apply for Manure spreaders: Fertilizer distributors? 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. ### Any common misclassification issue with Manure spreaders: Fertilizer distributors? 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 Manure spreaders: Fertilizer distributors? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Manure spreaders: Fertilizer distributors is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Manure spreaders: Fertilizer distributors; Nil for exempt items if applicable). ### How much GST applies to Manure spreaders: Fertilizer distributors? Under HSN 84324100, Manure spreaders: Fertilizer distributors attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 84324100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−52.38% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−35.29% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7219 of 12657 HSN codes - Share of Sub-Chapter 8432: 0.02% of its exports; import side 0.04% - Rank within Sub-Chapter 8432: #15 of 17 by export value; import-side #13 ### Key metrics - Export CAGR: -26.09% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9201 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +530.00% in FY 2023-24 - Contribution to Sub-Ch. 8432: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84324100 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 | 1.84 | 0.0001% | — | 0.25% | < ₹1 Crore | 0.0000% | — | 0.08% | +1.48 | #7044 | | FY 2019-20 | 1.61 | 0.0001% | −12.50% | 0.20% | < ₹1 Crore | 0.0000% | +133.33% | 0.20% | +0.77 | #7146 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −60.87% | 0.06% | < ₹1 Crore | 0.0000% | −34.52% | 0.09% | +0.08 | #8056 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −23.81% | 0.03% | < ₹1 Crore | 0.0000% | +72.73% | 0.17% | −0.47 | #8606 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −79.17% | 0.01% | 1.02 | 0.0000% | +7.37% | 0.17% | −0.92 | #9640 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +530.00% | 0.04% | < ₹1 Crore | 0.0000% | −50.00% | 0.07% | +0.12 | #8620 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −52.38% | 0.02% | < ₹1 Crore | 0.0000% | −35.29% | 0.04% | −0.03 | #9201 | - CAGR (7-year): exports -26.09%/yr, imports -1.44%/yr (consistently Deficit) ## Key trade insights: HSN Code 84324100 export-import analysis ### Export decline: -26.09% CAGR over 7 years India's exports under HSN Code 84324100 have declined at a compound annual rate of -26.09% over 7 fiscal years, falling from ₹1.84 Crore in FY 2018-19 to ₹0.30 Crore in FY 2024-25. ### HSN Code 84324100 ranked #9201 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84324100 ranks #9201 out of 12657 HSN codes by total export value. Within Sub-Chapter 8432, it ranks #15 of 17. By trade surplus, it ranks #7219 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 84324100 exports The strongest single-year export movement for HSN Code 84324100 was recorded in FY 2023-24, when exports surged by 530.00% over the prior year. ### India records a trade deficit of ₹0.03 Crore in HSN Code 84324100 goods In FY 2024-25, India's imports of ₹0.33 Cr exceeded exports of ₹0.30 Cr, resulting in a trade deficit of ₹0.03 Crore — ranking #7219 of 12657 by surplus magnitude. ### Import growth of -1.44% CAGR signals stable import dependency for Manure spreaders: Fertilizer distributors India's imports under HSN Code 84324100 have grown at -1.44% CAGR, reaching ₹0.33 Crore in FY 2024-25. ### HSN Code 84324100 contributes 0.02% of Sub-Chapter 8432 exports — ranked #15 Among the 17 HSN codes under Sub-Chapter 8432, HSN Code 84324100 ranks #15 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #13). ## 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](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 | | #15 | HSN Code 84324100: Manure spreaders: Fertilizer distributors (this hsn code) | < ₹1 Crore |