---
title: "HSN Code for Other drilling machines : Other : Other | HSN 84592990 GST Rate"
description: "Find HSN and GST Rates for 84592990 related to Other drilling machines : Other : Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84592990/"
---

# HSN Code 84592990: Other drilling machines : Other : 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 8459: Drilling Machines](https://busy.in/hsn/sub-chapter-8459/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other drilling machines : Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84592990 ?

It includes Numerically Controlled Horizontal Fine Boring Machines

### Does packaging or labelling change the GST for Other drilling machines : Other : 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.

### How should mixed supplies be billed when Other drilling machines : Other : Other is sold with other items?

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

### How much GST applies to Other drilling machines : Other : Other?

Under HSN 84592990, Other drilling machines : Other : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Other drilling machines : Other : 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.

### Can we claim ITC on inputs used to trade Other drilling machines : Other : Other?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 84592990 (FY 2024-25)

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

- Exports: ₹45 Cr (+10.77% YoY) — 0.0012% of India's total exports
- Imports: ₹115 Cr (+27.07% YoY) — 0.0019% of India's total imports
- Trade balance: −₹70 Cr (Deficit); surplus rank #10505 of 12657 HSN codes
- Share of Sub-Chapter 8459: 22.39% of its exports; import side 7.84%
- Rank within Sub-Chapter 8459: #1 of 42 by export value; import-side #3

### Key metrics

- Export CAGR: 28.46% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3772 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +164.99% in FY 2023-24
- Contribution to Sub-Ch. 8459: 22.39% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84592990

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. 8459 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8459 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 9.98 | 0.0004% | — | 9.72% | 72.28 | 0.0020% | — | 5.92% | −62.30 | #4991 |
| FY 2019-20 | 18.39 | 0.0008% | +84.27% | 17.29% | 122.60 | 0.0037% | +69.62% | 10.06% | −104.21 | #4227 |
| FY 2020-21 | 7.54 | 0.0004% | −59.00% | 7.38% | 44.83 | 0.0015% | −63.43% | 6.88% | −37.29 | #5422 |
| FY 2021-22 | 15.25 | 0.0005% | +102.25% | 11.44% | 57.61 | 0.0013% | +28.51% | 7.87% | −42.36 | #4955 |
| FY 2022-23 | 15.28 | 0.0004% | +0.20% | 10.17% | 78.37 | 0.0014% | +36.04% | 8.28% | −63.09 | #5039 |
| FY 2023-24 | 40.49 | 0.0011% | +164.99% | 24.74% | 90.46 | 0.0016% | +15.43% | 7.99% | −49.97 | #3815 |
| FY 2024-25 | 44.85 | 0.0012% | +10.77% | 22.39% | 114.95 | 0.0019% | +27.07% | 7.84% | −70.10 | #3772 |

- CAGR (7-year): exports 28.46%/yr, imports 8.04%/yr (consistently Deficit)

## Key trade insights: HSN Code 84592990 export-import analysis

### Consistent export growth: 28.46% CAGR over 7 years

India's exports under HSN Code 84592990 have grown at a compound annual rate of 28.46% over 7 fiscal years, rising from ₹9.98 Crore in FY 2018-19 to ₹44.85 Crore in FY 2024-25.

### HSN Code 84592990 ranked #3772 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84592990 ranks #3772 out of 12657 HSN codes by total export value. Within Sub-Chapter 8459, it ranks #1 of 42. By trade surplus, it ranks #10505 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 84592990 exports

The strongest single-year export movement for HSN Code 84592990 was recorded in FY 2023-24, when exports surged by 164.99% over the prior year.

### India records a trade deficit of ₹70.10 Crore in HSN Code 84592990 goods

In FY 2024-25, India's imports of ₹114.95 Cr exceeded exports of ₹44.85 Cr, resulting in a trade deficit of ₹70.10 Crore — ranking #10505 of 12657 by surplus magnitude.

### Import growth of 8.04% CAGR signals stable import dependency for Other drilling machines : Other : Other

India's imports under HSN Code 84592990 have grown at 8.04% CAGR, reaching ₹114.95 Crore in FY 2024-25.

### HSN Code 84592990 contributes 22.39% of Sub-Chapter 8459 exports — ranked #1

Among the 42 HSN codes under Sub-Chapter 8459, HSN Code 84592990 ranks #1 by export value — accounting for 22.39% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.84% share (rank #3).

## Related HSN Codes in Sub-Chapter 8459

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 84592990: Other drilling machines : Other : Other (this hsn code) | ₹45 Cr |
| #2 | [HSN Code 84596990: Other Milling Machines \| Other](https://busy.in/hsn/hsn-84596990/) | ₹34 Cr |
| #3 | [HSN Code 84594130: Numerically Controlled Boring Machines: Fine Vertical Type](https://busy.in/hsn/hsn-84594130/) | ₹22 Cr |
| #4 | [HSN Code 84592940: Other drilling machines : Other : Deep hole](https://busy.in/hsn/hsn-84592940/) | ₹11 Cr |
| #5 | [HSN Code 84595930: Milling machine, knee type : Other : Universal](https://busy.in/hsn/hsn-84595930/) | ₹10 Cr |
| #6 | [HSN Code 84592100: Other drilling machines : Numerically controlled](https://busy.in/hsn/hsn-84592100/) | ₹8 Cr |
| #7 | [HSN Code 84593990: Other boring-milling machines : Other : Other](https://busy.in/hsn/hsn-84593990/) | ₹7 Cr |
| #8 | [HSN Code 84597010: Threading machines](https://busy.in/hsn/hsn-84597010/) | ₹7 Cr |
| #9 | [HSN Code 84591000: Way-Type Unit Head Machines](https://busy.in/hsn/hsn-84591000/) | ₹7 Cr |
| #10 | [HSN Code 84596190: Numerically controlled milling machines0](https://busy.in/hsn/hsn-84596190/) | ₹5 Cr |