--- title: "HSN Code for Other Machinery | Other | HSN 84328090 GST Rate" description: "Find HSN and GST Rates for 84328090 related to Other Machinery | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84328090/" --- # HSN Code 84328090: Other Machinery | Other - [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 : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 84328090 ? It includes Non-Powered Mowers (≥75 cm) Parts ### Does packaging or labelling change the GST for Other Machinery / Other? 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. ### Can we claim ITC on inputs used to trade Other Machinery / Other? 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 Other Machinery / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Machinery / Other; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Machinery / Other? 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 Other Machinery / Other? Under HSN 84328090, Other Machinery / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other Machinery / Other? 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 84328090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹71 Cr (+26.12% YoY) — 0.0019% of India's total exports - Imports: ₹45 Cr (−30.15% YoY) — 0.0007% of India's total imports - Trade balance: ₹26 Cr (Surplus); surplus rank #2635 of 12657 HSN codes - Share of Sub-Chapter 8432: 4.30% of its exports; import side 5.11% - Rank within Sub-Chapter 8432: #7 of 17 by export value; import-side #6 ### Key metrics - Export CAGR: 22.02% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3126 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +61.94% in FY 2020-21 - Contribution to Sub-Ch. 8432: 4.30% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84328090 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 | 21.61 | 0.0009% | — | 2.89% | 102.41 | 0.0029% | — | 22.92% | −80.80 | #4002 | | FY 2019-20 | 20.26 | 0.0009% | −6.25% | 2.55% | 88.22 | 0.0026% | −13.86% | 20.66% | −67.96 | #4082 | | FY 2020-21 | 32.81 | 0.0015% | +61.94% | 3.03% | 96.09 | 0.0033% | +8.92% | 15.05% | −63.28 | #3525 | | FY 2021-22 | 30.24 | 0.0010% | −7.83% | 1.81% | 69.66 | 0.0015% | −27.51% | 12.16% | −39.42 | #4037 | | FY 2022-23 | 37.46 | 0.0010% | +23.88% | 2.19% | 60.83 | 0.0011% | −12.68% | 10.18% | −23.37 | #3861 | | FY 2023-24 | 56.55 | 0.0016% | +50.96% | 3.41% | 64.55 | 0.0011% | +6.12% | 8.30% | −8.00 | #3353 | | FY 2024-25 | 71.32 | 0.0019% | +26.12% | 4.30% | 45.09 | 0.0007% | −30.15% | 5.11% | +26.23 | #3126 | - CAGR (7-year): exports 22.02%/yr, imports -12.78%/yr (consistently Surplus) ## Key trade insights: HSN Code 84328090 export-import analysis ### Consistent export growth: 22.02% CAGR over 7 years India's exports under HSN Code 84328090 have grown at a compound annual rate of 22.02% over 7 fiscal years, rising from ₹21.61 Crore in FY 2018-19 to ₹71.32 Crore in FY 2024-25. ### HSN Code 84328090 ranked #3126 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84328090 ranks #3126 out of 12657 HSN codes by total export value. Within Sub-Chapter 8432, it ranks #7 of 17. By trade surplus, it ranks #2635 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 84328090 exports The strongest single-year export movement for HSN Code 84328090 was recorded in FY 2020-21, when exports surged by 61.94% over the prior year. ### India maintains a trade surplus of ₹26.23 Crore in HSN Code 84328090 goods In FY 2024-25, India's exports of ₹71.32 Cr exceeded imports of ₹45.09 Cr, resulting in a trade surplus of ₹26.23 Crore — ranking #2635 of 12657 by surplus magnitude. ### Import growth of -12.78% CAGR signals stable import dependency for Other Machinery | Other India's imports under HSN Code 84328090 have grown at -12.78% CAGR, reaching ₹45.09 Crore in FY 2024-25. ### HSN Code 84328090 contributes 4.30% of Sub-Chapter 8432 exports — ranked #7 Among the 17 HSN codes under Sub-Chapter 8432, HSN Code 84328090 ranks #7 by export value — accounting for 4.30% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.11% share (rank #6). ## 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 (this hsn code) | ₹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 |