--- title: "HSN Code for Other Parts/Accessories of Heading 8447 Machines | HSN 84485900 GST Rate" description: "Find HSN and GST Rates for 84485900 related to Other Parts/Accessories of Heading 8447 Machines with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84485900/" --- # HSN Code 84485900: Other Parts/Accessories of Heading 8447 Machines - [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 8448: Auxiliary Machinery](https://busy.in/hsn/sub-chapter-8448/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Parts and accessories of machines of heading 8447 or of their auxiliary machinery : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 84485900 ? It includes Dry linen machines ≤10kg ### How should mixed supplies be billed when Other Parts/Accessories of Heading 8447 Machines is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Parts/Accessories of Heading 8447 Machines; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Parts/Accessories of Heading 8447 Machines? 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 Parts/Accessories of Heading 8447 Machines? Under HSN 84485900, Other Parts/Accessories of Heading 8447 Machines attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Other Parts/Accessories of Heading 8447 Machines? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Other Parts/Accessories of Heading 8447 Machines? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Other Parts/Accessories of Heading 8447 Machines? 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. ## India's trade performance: HSN Code 84485900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹27 Cr (−5.97% YoY) — 0.0007% of India's total exports - Imports: ₹262 Cr (+2.30% YoY) — 0.0043% of India's total imports - Trade balance: −₹235 Cr (Deficit); surplus rank #11427 of 12657 HSN codes - Share of Sub-Chapter 8448: 2.17% of its exports; import side 7.26% - Rank within Sub-Chapter 8448: #11 of 39 by export value; import-side #6 ### Key metrics - Export CAGR: -3.27% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4467 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +42.52% in FY 2021-22 - Contribution to Sub-Ch. 8448: 2.17% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84485900 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. 8448 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8448 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 33.10 | 0.0014% | — | 2.61% | 156.54 | 0.0044% | — | 5.64% | −123.44 | #3446 | | FY 2019-20 | 28.71 | 0.0013% | −13.26% | 2.71% | 175.52 | 0.0052% | +12.12% | 7.20% | −146.81 | #3650 | | FY 2020-21 | 27.49 | 0.0013% | −4.25% | 2.67% | 175.78 | 0.0060% | +0.15% | 9.34% | −148.29 | #3775 | | FY 2021-22 | 39.18 | 0.0012% | +42.52% | 2.48% | 254.54 | 0.0056% | +44.81% | 7.54% | −215.36 | #3703 | | FY 2022-23 | 25.08 | 0.0007% | −35.99% | 1.35% | 245.75 | 0.0043% | −3.45% | 4.79% | −220.67 | #4398 | | FY 2023-24 | 28.83 | 0.0008% | +14.95% | 1.89% | 256.11 | 0.0046% | +4.22% | 7.02% | −227.28 | #4297 | | FY 2024-25 | 27.11 | 0.0007% | −5.97% | 2.17% | 262.01 | 0.0043% | +2.30% | 7.26% | −234.90 | #4467 | - CAGR (7-year): exports -3.27%/yr, imports 8.96%/yr (consistently Deficit) ## Key trade insights: HSN Code 84485900 export-import analysis ### Export decline: -3.27% CAGR over 7 years India's exports under HSN Code 84485900 have declined at a compound annual rate of -3.27% over 7 fiscal years, falling from ₹33.10 Crore in FY 2018-19 to ₹27.11 Crore in FY 2024-25. ### HSN Code 84485900 ranked #4467 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84485900 ranks #4467 out of 12657 HSN codes by total export value. Within Sub-Chapter 8448, it ranks #11 of 39. By trade surplus, it ranks #11427 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 84485900 exports The strongest single-year export movement for HSN Code 84485900 was recorded in FY 2021-22, when exports surged by 42.52% over the prior year. ### India records a trade deficit of ₹234.90 Crore in HSN Code 84485900 goods In FY 2024-25, India's imports of ₹262.01 Cr exceeded exports of ₹27.11 Cr, resulting in a trade deficit of ₹234.90 Crore — ranking #11427 of 12657 by surplus magnitude. ### Import growth of 8.96% CAGR signals stable import dependency for Other Parts/Accessories of Heading 8447 Machines India's imports under HSN Code 84485900 have grown at 8.96% CAGR, reaching ₹262.01 Crore in FY 2024-25. ### HSN Code 84485900 contributes 2.17% of Sub-Chapter 8448 exports — ranked #11 Among the 39 HSN codes under Sub-Chapter 8448, HSN Code 84485900 ranks #11 by export value — accounting for 2.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.26% share (rank #6). ## Related HSN Codes in Sub-Chapter 8448 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 84483210: Leather Cuttings](https://busy.in/hsn/hsn-84483210/) | ₹210 Cr | | #2 | [HSN Code 84483990: Other Parts/Accessories of Heading 8445 Machines](https://busy.in/hsn/hsn-84483990/) | ₹207 Cr | | #3 | [HSN Code 84484990: Other Parts/Accessories of Weaving Machines](https://busy.in/hsn/hsn-84484990/) | ₹143 Cr | | #4 | [HSN Code 84483290: Textile Fiber Machine Parts](https://busy.in/hsn/hsn-84483290/) | ₹138 Cr | | #5 | [HSN Code 84482000: Parts/Accessories of Heading 8444 Machines](https://busy.in/hsn/hsn-84482000/) | ₹136 Cr | | #6 | [HSN Code 84485190: Stitch Forming Machine Parts](https://busy.in/hsn/hsn-84485190/) | ₹110 Cr | | #7 | [HSN Code 84483100: Card Clothing](https://busy.in/hsn/hsn-84483100/) | ₹64 Cr | | #8 | [HSN Code 84483310: Wool Processing Machine Parts](https://busy.in/hsn/hsn-84483310/) | ₹52 Cr | | #9 | [HSN Code 84481900: Other Auxiliary Machinery for Textile Machines](https://busy.in/hsn/hsn-84481900/) | ₹45 Cr | | #10 | [HSN Code 84484220: Wire Healds](https://busy.in/hsn/hsn-84484220/) | ₹44 Cr | | #11 | HSN Code 84485900: Other Parts/Accessories of Heading 8447 Machines (this hsn code) | ₹27 Cr |