---
title: "HSN Code for Other machinery : Lawn or sports ground rollers | HSN 84328010 GST Rate"
description: "Find HSN and GST Rates for 84328010 related to Other machinery : Lawn or sports ground rollers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84328010/"
---

# HSN Code 84328010: Other machinery : Lawn or sports ground rollers

- [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 |
| --- | --- | --- | --- | --- |
| Other machinery : Lawn or sports ground rollers | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 84328010 ?

It includes Powered Lawn Mowers (≥ 3 HP)

### Any common misclassification issue with Other machinery : Lawn or sports ground rollers?

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 Other machinery : Lawn or sports ground rollers?

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 Other machinery : Lawn or sports ground rollers?

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.

### Does packaging or labelling change the GST for Other machinery : Lawn or sports ground rollers?

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 should mixed supplies be billed when Other machinery : Lawn or sports ground rollers is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other machinery : Lawn or sports ground rollers; Nil for exempt items if applicable).

### How much GST applies to Other machinery : Lawn or sports ground rollers?

Under HSN 84328010, Other machinery : Lawn or sports ground rollers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 84328010 (FY 2024-25)

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

- Exports: ₹2 Cr (−5.34% YoY) — 0.0001% of India's total exports
- Imports: ₹3 Cr (−39.55% YoY) — 0.0001% of India's total imports
- Trade balance: −₹2 Cr (Deficit); surplus rank #8067 of 12657 HSN codes
- Share of Sub-Chapter 8432: 0.12% of its exports; import side 0.39%
- Rank within Sub-Chapter 8432: #13 of 17 by export value; import-side #10

### Key metrics

- Export CAGR: 17.79% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7624 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +97.26% in FY 2019-20
- Contribution to Sub-Ch. 8432: 0.12% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84328010

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 Crore | 0.0000% | — | 0.10% | 1.45 | 0.0000% | — | 0.32% | −0.72 | #7884 |
| FY 2019-20 | 1.44 | 0.0001% | +97.26% | 0.18% | 1.05 | 0.0000% | −27.59% | 0.25% | +0.39 | #7256 |
| FY 2020-21 | 1.20 | 0.0001% | −16.67% | 0.11% | 1.22 | 0.0000% | +16.19% | 0.19% | −0.02 | #7497 |
| FY 2021-22 | 2.07 | 0.0001% | +72.50% | 0.12% | 2.11 | 0.0000% | +72.95% | 0.37% | −0.04 | #7281 |
| FY 2022-23 | 1.66 | 0.0000% | −19.81% | 0.10% | 3.04 | 0.0001% | +44.08% | 0.51% | −1.38 | #7628 |
| FY 2023-24 | 2.06 | 0.0001% | +24.10% | 0.12% | 5.74 | 0.0001% | +88.82% | 0.74% | −3.68 | #7545 |
| FY 2024-25 | 1.95 | 0.0001% | −5.34% | 0.12% | 3.47 | 0.0001% | −39.55% | 0.39% | −1.52 | #7624 |

- CAGR (7-year): exports 17.79%/yr, imports 15.65%/yr (consistently Deficit)

## Key trade insights: HSN Code 84328010 export-import analysis

### Consistent export growth: 17.79% CAGR over 7 years

India's exports under HSN Code 84328010 have grown at a compound annual rate of 17.79% over 7 fiscal years, rising from ₹0.73 Crore in FY 2018-19 to ₹1.95 Crore in FY 2024-25.

### HSN Code 84328010 ranked #7624 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84328010 ranks #7624 out of 12657 HSN codes by total export value. Within Sub-Chapter 8432, it ranks #13 of 17. By trade surplus, it ranks #8067 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 84328010 exports

The strongest single-year export movement for HSN Code 84328010 was recorded in FY 2019-20, when exports surged by 97.26% over the prior year.

### India records a trade deficit of ₹1.52 Crore in HSN Code 84328010 goods

In FY 2024-25, India's imports of ₹3.47 Cr exceeded exports of ₹1.95 Cr, resulting in a trade deficit of ₹1.52 Crore — ranking #8067 of 12657 by surplus magnitude.

### Import growth of 15.65% CAGR signals rising demand for Other machinery : Lawn or sports ground rollers

India's imports under HSN Code 84328010 have grown at 15.65% CAGR, reaching ₹3.47 Crore in FY 2024-25.

### HSN Code 84328010 contributes 0.12% of Sub-Chapter 8432 exports — ranked #13

Among the 17 HSN codes under Sub-Chapter 8432, HSN Code 84328010 ranks #13 by export value — accounting for 0.12% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.39% share (rank #10).

## 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 |
| #13 | HSN Code 84328010: Other machinery : Lawn or sports ground rollers (this hsn code) | ₹2 Cr |