---
title: "HSN Code for Tractor mowers & cutter bars | HSN 84332000 GST Rate"
description: "Find HSN and GST Rates for 84332000 related to Tractor mowers & cutter bars with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84332000/"
---

# HSN Code 84332000: Tractor mowers & cutter bars

- [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 8433: Harvesting Machinery](https://busy.in/hsn/sub-chapter-8433/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other mowers, including cutter bars for tractor mounting | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 84332000 ?

It includes Root/Tuber Harvesting Machines

### Do e‑way bill and e‑invoice apply for Tractor mowers & cutter bars?

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.

### Can we claim ITC on inputs used to trade Tractor mowers & cutter bars?

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 Tractor mowers & cutter bars?

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 Tractor mowers & cutter bars is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Tractor mowers & cutter bars; Nil for exempt items if applicable).

### How much GST applies to Tractor mowers & cutter bars?

Under HSN 84332000, Tractor mowers & cutter bars attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 84332000 (FY 2024-25)

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

- Exports: ₹46 Cr (+42.41% YoY) — 0.0013% of India's total exports
- Imports: ₹11 Cr (+140.55% YoY) — 0.0002% of India's total imports
- Trade balance: ₹35 Cr (Surplus); surplus rank #2415 of 12657 HSN codes
- Share of Sub-Chapter 8433: 5.52% of its exports; import side 0.41%
- Rank within Sub-Chapter 8433: #6 of 14 by export value; import-side #12

### Key metrics

- Export CAGR: 54.12% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3715 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +209.54% in FY 2019-20
- Contribution to Sub-Ch. 8433: 5.52% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84332000

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. 8433 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8433 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3.46 | 0.0002% | — | 0.79% | 3.07 | 0.0001% | — | 0.48% | +0.39 | #6305 |
| FY 2019-20 | 10.71 | 0.0005% | +209.54% | 2.57% | 15.01 | 0.0004% | +388.93% | 2.40% | −4.30 | #4918 |
| FY 2020-21 | 12.56 | 0.0006% | +17.27% | 2.38% | 4.27 | 0.0001% | −71.55% | 0.36% | +8.29 | #4795 |
| FY 2021-22 | 16.27 | 0.0005% | +29.54% | 2.39% | 2.59 | 0.0001% | −39.34% | 0.26% | +13.68 | #4863 |
| FY 2022-23 | 33.25 | 0.0009% | +104.36% | 4.40% | 4.88 | 0.0001% | +88.42% | 0.44% | +28.37 | #4010 |
| FY 2023-24 | 32.56 | 0.0009% | −2.08% | 4.30% | 4.71 | 0.0001% | −3.48% | 0.33% | +27.85 | #4129 |
| FY 2024-25 | 46.37 | 0.0013% | +42.41% | 5.52% | 11.33 | 0.0002% | +140.55% | 0.41% | +35.04 | #3715 |

- CAGR (7-year): exports 54.12%/yr, imports 24.31%/yr (consistently Surplus)

## Key trade insights: HSN Code 84332000 export-import analysis

### Consistent export growth: 54.12% CAGR over 7 years

India's exports under HSN Code 84332000 have grown at a compound annual rate of 54.12% over 7 fiscal years, rising from ₹3.46 Crore in FY 2018-19 to ₹46.37 Crore in FY 2024-25.

### HSN Code 84332000 ranked #3715 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84332000 ranks #3715 out of 12657 HSN codes by total export value. Within Sub-Chapter 8433, it ranks #6 of 14. By trade surplus, it ranks #2415 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 84332000 exports

The strongest single-year export movement for HSN Code 84332000 was recorded in FY 2019-20, when exports surged by 209.54% over the prior year.

### India maintains a trade surplus of ₹35.04 Crore in HSN Code 84332000 goods

In FY 2024-25, India's exports of ₹46.37 Cr exceeded imports of ₹11.33 Cr, resulting in a trade surplus of ₹35.04 Crore — ranking #2415 of 12657 by surplus magnitude.

### Import growth of 24.31% CAGR signals rising demand for Tractor mowers & cutter bars

India's imports under HSN Code 84332000 have grown at 24.31% CAGR, reaching ₹11.33 Crore in FY 2024-25.

### HSN Code 84332000 contributes 5.52% of Sub-Chapter 8433 exports — ranked #6

Among the 14 HSN codes under Sub-Chapter 8433, HSN Code 84332000 ranks #6 by export value — accounting for 5.52% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.41% share (rank #12).

## Related HSN Codes in Sub-Chapter 8433

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 84339000: Parts for Machines Cleaning Agricultural Produce](https://busy.in/hsn/hsn-84339000/) | ₹403 Cr |
| #2 | [HSN Code 84335100: Combine Harvester-Threshers & Other Harvesting Machinery](https://busy.in/hsn/hsn-84335100/) | ₹109 Cr |
| #3 | [HSN Code 84335900: Other harvesting and threshing machinery](https://busy.in/hsn/hsn-84335900/) | ₹88 Cr |
| #4 | [HSN Code 84331110: Powered Lawn Mowers (≥ 3 HP)](https://busy.in/hsn/hsn-84331110/) | ₹64 Cr |
| #5 | [HSN Code 84335200: Other Threshing Machinery & Harvesters](https://busy.in/hsn/hsn-84335200/) | ₹56 Cr |
| #6 | HSN Code 84332000: Tractor mowers & cutter bars (this hsn code) | ₹46 Cr |
| #7 | [HSN Code 84336020: Egg/Fruit Grading Machine](https://busy.in/hsn/hsn-84336020/) | ₹28 Cr |
| #8 | [HSN Code 84334000: Straw or fodder balers, including pick-up balers](https://busy.in/hsn/hsn-84334000/) | ₹22 Cr |
| #9 | [HSN Code 84333000: Other Haymaking Machinery](https://busy.in/hsn/hsn-84333000/) | ₹8 Cr |
| #10 | [HSN Code 84336010: Machines for Cleaning Agricultural Produce](https://busy.in/hsn/hsn-84336010/) | ₹7 Cr |