--- title: "HSN Code for Other Machinery | Rotary Tiller | HSN 84328020 GST Rate" description: "Find HSN and GST Rates for 84328020 related to Other Machinery | Rotary Tiller with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84328020/" --- # HSN Code 84328020: Other Machinery | Rotary Tiller - [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 : Rotary tiller | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 84328020 ? It includes H1 Rotary Mower ### Can we claim ITC on inputs used to trade Other Machinery / Rotary Tiller? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Other Machinery / Rotary Tiller? Under HSN 84328020, Other Machinery / Rotary Tiller attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other Machinery / Rotary Tiller is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Machinery / Rotary Tiller; Nil for exempt items if applicable). ### Any common misclassification issue with Other Machinery / Rotary Tiller? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Other Machinery / Rotary Tiller? 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. ## India's trade performance: HSN Code 84328020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹406 Cr (+34.70% YoY) — 0.0110% of India's total exports - Imports: ₹9 Cr (+0.79% YoY) — 0.0001% of India's total imports - Trade balance: ₹397 Cr (Surplus); surplus rank #753 of 12657 HSN codes - Share of Sub-Chapter 8432: 24.53% of its exports; import side 1.01% - Rank within Sub-Chapter 8432: #2 of 17 by export value; import-side #9 ### Key metrics - Export CAGR: 17.72% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1176 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +69.83% in FY 2020-21 - Contribution to Sub-Ch. 8432: 24.53% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84328020 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 | 152.70 | 0.0067% | — | 20.42% | 106.72 | 0.0030% | — | 23.88% | +45.98 | #1579 | | FY 2019-20 | 186.70 | 0.0085% | +22.27% | 23.47% | 69.42 | 0.0021% | −34.95% | 16.26% | +117.28 | #1381 | | FY 2020-21 | 317.08 | 0.0147% | +69.83% | 29.31% | 74.14 | 0.0025% | +6.80% | 11.61% | +242.94 | #975 | | FY 2021-22 | 473.58 | 0.0151% | +49.36% | 28.35% | 32.79 | 0.0007% | −55.77% | 5.73% | +440.79 | #908 | | FY 2022-23 | 365.59 | 0.0101% | −22.80% | 21.40% | 11.69 | 0.0002% | −64.35% | 1.96% | +353.90 | #1166 | | FY 2023-24 | 301.65 | 0.0083% | −17.49% | 18.17% | 8.83 | 0.0002% | −24.47% | 1.14% | +292.82 | #1386 | | FY 2024-25 | 406.31 | 0.0110% | +34.70% | 24.53% | 8.90 | 0.0001% | +0.79% | 1.01% | +397.41 | #1176 | - CAGR (7-year): exports 17.72%/yr, imports -33.90%/yr (consistently Surplus) ## Key trade insights: HSN Code 84328020 export-import analysis ### Consistent export growth: 17.72% CAGR over 7 years India's exports under HSN Code 84328020 have grown at a compound annual rate of 17.72% over 7 fiscal years, rising from ₹152.70 Crore in FY 2018-19 to ₹406.31 Crore in FY 2024-25. ### HSN Code 84328020 ranked #1176 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84328020 ranks #1176 out of 12657 HSN codes by total export value. Within Sub-Chapter 8432, it ranks #2 of 17. By trade surplus, it ranks #753 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 84328020 exports The strongest single-year export movement for HSN Code 84328020 was recorded in FY 2020-21, when exports surged by 69.83% over the prior year. ### India maintains a trade surplus of ₹397.41 Crore in HSN Code 84328020 goods In FY 2024-25, India's exports of ₹406.31 Cr exceeded imports of ₹8.90 Cr, resulting in a trade surplus of ₹397.41 Crore — ranking #753 of 12657 by surplus magnitude. ### Import growth of -33.90% CAGR signals stable import dependency for Other Machinery | Rotary Tiller India's imports under HSN Code 84328020 have grown at -33.90% CAGR, reaching ₹8.90 Crore in FY 2024-25. ### HSN Code 84328020 contributes 24.53% of Sub-Chapter 8432 exports — ranked #2 Among the 17 HSN codes under Sub-Chapter 8432, HSN Code 84328020 ranks #2 by export value — accounting for 24.53% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.01% share (rank #9). ## 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 (this hsn code) | ₹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 |