---
title: "HSN Code for Machinery | HSN 84351000 GST Rate"
description: "Find HSN and GST Rates for 84351000 related to Machinery with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84351000/"
---

# HSN Code 84351000: Machinery

- [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 8435: Wine production machinery](https://busy.in/hsn/sub-chapter-8435/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Machinery | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84351000 ?

It includes Germination Plant Machinery with Mechanical & Thermal Equip.

### How much GST applies to Machinery?

Under HSN 84351000, Machinery attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Machinery?

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 Machinery?

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 Machinery?

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 should mixed supplies be billed when Machinery is sold with other items?

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

## India's trade performance: HSN Code 84351000 (FY 2024-25)

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

- Exports: ₹31 Cr (+107.19% YoY) — 0.0008% of India's total exports
- Imports: ₹37 Cr (+36.32% YoY) — 0.0006% of India's total imports
- Trade balance: −₹6 Cr (Deficit); surplus rank #8677 of 12657 HSN codes
- Share of Sub-Chapter 8435: 88.87% of its exports; import side 94.36%
- Rank within Sub-Chapter 8435: #1 of 2 by export value; import-side #1

### Key metrics

- Export CAGR: 16.84% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4274 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +107.19% in FY 2024-25
- Contribution to Sub-Ch. 8435: 88.87% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84351000

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. 8435 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8435 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 12.24 | 0.0005% | — | 78.71% | 13.10 | 0.0004% | — | 88.87% | −0.86 | #4751 |
| FY 2019-20 | 19.89 | 0.0009% | +62.50% | 88.68% | 9.50 | 0.0003% | −27.48% | 91.88% | +10.39 | #4116 |
| FY 2020-21 | 35.82 | 0.0017% | +80.09% | 94.91% | 5.94 | 0.0002% | −37.47% | 82.16% | +29.88 | #3412 |
| FY 2021-22 | 26.04 | 0.0008% | −27.30% | 83.54% | 27.81 | 0.0006% | +368.18% | 97.96% | −1.77 | #4234 |
| FY 2022-23 | 36.80 | 0.0010% | +41.32% | 88.93% | 38.51 | 0.0007% | +38.48% | 96.01% | −1.71 | #3888 |
| FY 2023-24 | 15.03 | 0.0004% | −59.16% | 73.68% | 26.90 | 0.0005% | −30.15% | 96.66% | −11.87 | #5166 |
| FY 2024-25 | 31.14 | 0.0008% | +107.19% | 88.87% | 36.67 | 0.0006% | +36.32% | 94.36% | −5.53 | #4274 |

- CAGR (7-year): exports 16.84%/yr, imports 18.72%/yr (consistently Deficit)

## Key trade insights: HSN Code 84351000 export-import analysis

### Consistent export growth: 16.84% CAGR over 7 years

India's exports under HSN Code 84351000 have grown at a compound annual rate of 16.84% over 7 fiscal years, rising from ₹12.24 Crore in FY 2018-19 to ₹31.14 Crore in FY 2024-25.

### HSN Code 84351000 ranked #4274 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84351000 ranks #4274 out of 12657 HSN codes by total export value. Within Sub-Chapter 8435, it ranks #1 of 2. By trade surplus, it ranks #8677 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 84351000 exports

The strongest single-year export movement for HSN Code 84351000 was recorded in FY 2024-25, when exports surged by 107.19% over the prior year.

### India records a trade deficit of ₹5.53 Crore in HSN Code 84351000 goods

In FY 2024-25, India's imports of ₹36.67 Cr exceeded exports of ₹31.14 Cr, resulting in a trade deficit of ₹5.53 Crore — ranking #8677 of 12657 by surplus magnitude.

### Import growth of 18.72% CAGR signals rising demand for Machinery

India's imports under HSN Code 84351000 have grown at 18.72% CAGR, reaching ₹36.67 Crore in FY 2024-25.

### HSN Code 84351000 contributes 88.87% of Sub-Chapter 8435 exports — ranked #1

Among the 2 HSN codes under Sub-Chapter 8435, HSN Code 84351000 ranks #1 by export value — accounting for 88.87% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 94.36% share (rank #1).

## Related HSN Codes in Sub-Chapter 8435

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 84351000: Machinery (this hsn code) | ₹31 Cr |
| #2 | [HSN Code 84359000: Parts for Presses & Crushers for Beverage Production](https://busy.in/hsn/hsn-84359000/) | ₹4 Cr |