---
title: "HSN Code for Machinery for making or repairing footwear | HSN 84532000 GST Rate"
description: "Find HSN and GST Rates for 84532000 related to Machinery for making or repairing footwear with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84532000/"
---

# HSN Code 84532000: Machinery for making or repairing footwear

- [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 8453: Machinery for working leather & hides](https://busy.in/hsn/sub-chapter-8453/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Machinery for making or repairing footwear | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84532000 ?

It includes Ingot Moulds And Ladles | Ladles

### How much GST applies to Machinery for making or repairing footwear?

Under HSN 84532000, Machinery for making or repairing footwear attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Machinery for making or repairing footwear?

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.

### Do e‑way bill and e‑invoice apply for Machinery for making or repairing footwear?

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 Machinery for making or repairing footwear?

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 Machinery for making or repairing footwear?

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 84532000 (FY 2024-25)

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

- Exports: ₹5 Cr (+25.21% YoY) — 0.0001% of India's total exports
- Imports: ₹376 Cr (+13.75% YoY) — 0.0062% of India's total imports
- Trade balance: −₹371 Cr (Deficit); surplus rank #11712 of 12657 HSN codes
- Share of Sub-Chapter 8453: 30.33% of its exports; import side 48.80%
- Rank within Sub-Chapter 8453: #2 of 5 by export value; import-side #1

### Key metrics

- Export CAGR: 7.69% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6741 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +420.90% in FY 2020-21
- Contribution to Sub-Ch. 8453: 30.33% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84532000

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. 8453 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8453 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 2.93 | 0.0001% | — | 21.31% | 277.36 | 0.0077% | — | 51.50% | −274.43 | #6506 |
| FY 2019-20 | 1.34 | 0.0001% | −54.27% | 13.67% | 258.64 | 0.0077% | −6.75% | 49.11% | −257.30 | #7320 |
| FY 2020-21 | 6.98 | 0.0003% | +420.90% | 34.97% | 281.59 | 0.0097% | +8.87% | 66.09% | −274.61 | #5519 |
| FY 2021-22 | 3.82 | 0.0001% | −45.27% | 23.59% | 406.54 | 0.0089% | +44.37% | 61.56% | −402.72 | #6664 |
| FY 2022-23 | 2.66 | 0.0001% | −30.37% | 18.28% | 438.72 | 0.0076% | +7.92% | 57.60% | −436.06 | #7125 |
| FY 2023-24 | 3.65 | 0.0001% | +37.22% | 26.72% | 330.25 | 0.0059% | −24.72% | 53.37% | −326.60 | #6928 |
| FY 2024-25 | 4.57 | 0.0001% | +25.21% | 30.33% | 375.66 | 0.0062% | +13.75% | 48.80% | −371.09 | #6741 |

- CAGR (7-year): exports 7.69%/yr, imports 5.19%/yr (consistently Deficit)

## Key trade insights: HSN Code 84532000 export-import analysis

### Consistent export growth: 7.69% CAGR over 7 years

India's exports under HSN Code 84532000 have grown at a compound annual rate of 7.69% over 7 fiscal years, rising from ₹2.93 Crore in FY 2018-19 to ₹4.57 Crore in FY 2024-25.

### HSN Code 84532000 ranked #6741 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84532000 ranks #6741 out of 12657 HSN codes by total export value. Within Sub-Chapter 8453, it ranks #2 of 5. By trade surplus, it ranks #11712 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 84532000 exports

The strongest single-year export movement for HSN Code 84532000 was recorded in FY 2020-21, when exports surged by 420.90% over the prior year.

### India records a trade deficit of ₹371.09 Crore in HSN Code 84532000 goods

In FY 2024-25, India's imports of ₹375.66 Cr exceeded exports of ₹4.57 Cr, resulting in a trade deficit of ₹371.09 Crore — ranking #11712 of 12657 by surplus magnitude.

### Import growth of 5.19% CAGR signals stable import dependency for Machinery for making or repairing footwear

India's imports under HSN Code 84532000 have grown at 5.19% CAGR, reaching ₹375.66 Crore in FY 2024-25.

### HSN Code 84532000 contributes 30.33% of Sub-Chapter 8453 exports — ranked #2

Among the 5 HSN codes under Sub-Chapter 8453, HSN Code 84532000 ranks #2 by export value — accounting for 30.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 48.80% share (rank #1).

## Related HSN Codes in Sub-Chapter 8453

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 84531000: Machinery for tanning hides](https://busy.in/hsn/hsn-84531000/) | ₹5 Cr |
| #2 | HSN Code 84532000: Machinery for making or repairing footwear (this hsn code) | ₹5 Cr |
| #3 | [HSN Code 84539090: Parts of Printing Machines](https://busy.in/hsn/hsn-84539090/) | ₹3 Cr |
| #4 | [HSN Code 84538000: Other Machinery](https://busy.in/hsn/hsn-84538000/) | ₹1 Cr |
| #5 | [HSN Code 84539010: Parts : Of boot and shoe manufacturing machinery](https://busy.in/hsn/hsn-84539010/) | < ₹1 Crore |