---
title: "HSN Code for Boring machines: Numerically controlled | HSN 84594190 GST Rate"
description: "Find HSN and GST Rates for 84594190 related to Boring machines: Numerically controlled with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84594190/"
---

# HSN Code 84594190: Boring machines: Numerically controlled

- [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 boring machines : Numerically controlled: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84594190 ?

It includes Milling machine: Horizontal

### Do e‑way bill and e‑invoice apply for Boring machines: Numerically controlled?

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 Boring machines: Numerically controlled?

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

### How much GST applies to Boring machines: Numerically controlled?

Under HSN 84594190, Boring machines: Numerically controlled attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Boring machines: Numerically controlled?

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 Boring machines: Numerically controlled?

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 84594190 (FY 2024-25)

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

- Exports: ₹4 Cr (−47.50% YoY) — 0.0001% of India's total exports
- Imports: ₹37 Cr (−24.68% YoY) — 0.0006% of India's total imports
- Trade balance: −₹33 Cr (Deficit); surplus rank #9936 of 12657 HSN codes
- Share of Sub-Chapter 8459: 1.99% of its exports; import side 2.55%
- Rank within Sub-Chapter 8459: #12 of 42 by export value; import-side #13

### Key metrics

- Export CAGR: 14.83% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6882 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +224.79% in FY 2023-24
- Contribution to Sub-Ch. 8459: 1.99% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84594190

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 | 1.74 | 0.0001% | — | 1.69% | 211.91 | 0.0059% | — | 17.36% | −210.17 | #7099 |
| FY 2019-20 | 2.76 | 0.0001% | +58.62% | 2.59% | 73.32 | 0.0022% | −65.40% | 6.01% | −70.56 | #6576 |
| FY 2020-21 | 7.09 | 0.0003% | +156.88% | 6.94% | 23.72 | 0.0008% | −67.65% | 3.64% | −16.63 | #5495 |
| FY 2021-22 | 2.02 | 0.0001% | −71.51% | 1.52% | 76.55 | 0.0017% | +222.72% | 10.46% | −74.53 | #7308 |
| FY 2022-23 | 2.34 | 0.0001% | +15.84% | 1.56% | 31.92 | 0.0006% | −58.30% | 3.37% | −29.58 | #7265 |
| FY 2023-24 | 7.60 | 0.0002% | +224.79% | 4.64% | 49.63 | 0.0009% | +55.48% | 4.38% | −42.03 | #6059 |
| FY 2024-25 | 3.99 | 0.0001% | −47.50% | 1.99% | 37.38 | 0.0006% | −24.68% | 2.55% | −33.39 | #6882 |

- CAGR (7-year): exports 14.83%/yr, imports -25.11%/yr (consistently Deficit)

## Key trade insights: HSN Code 84594190 export-import analysis

### Consistent export growth: 14.83% CAGR over 7 years

India's exports under HSN Code 84594190 have grown at a compound annual rate of 14.83% over 7 fiscal years, rising from ₹1.74 Crore in FY 2018-19 to ₹3.99 Crore in FY 2024-25.

### HSN Code 84594190 ranked #6882 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84594190 ranks #6882 out of 12657 HSN codes by total export value. Within Sub-Chapter 8459, it ranks #12 of 42. By trade surplus, it ranks #9936 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 84594190 exports

The strongest single-year export movement for HSN Code 84594190 was recorded in FY 2023-24, when exports surged by 224.79% over the prior year.

### India records a trade deficit of ₹33.39 Crore in HSN Code 84594190 goods

In FY 2024-25, India's imports of ₹37.38 Cr exceeded exports of ₹3.99 Cr, resulting in a trade deficit of ₹33.39 Crore — ranking #9936 of 12657 by surplus magnitude.

### Import growth of -25.11% CAGR signals stable import dependency for Boring machines: Numerically controlled

India's imports under HSN Code 84594190 have grown at -25.11% CAGR, reaching ₹37.38 Crore in FY 2024-25.

### HSN Code 84594190 contributes 1.99% of Sub-Chapter 8459 exports — ranked #12

Among the 42 HSN codes under Sub-Chapter 8459, HSN Code 84594190 ranks #12 by export value — accounting for 1.99% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.55% share (rank #13).

## 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](https://busy.in/hsn/hsn-84592990/) | ₹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 |
| #12 | HSN Code 84594190: Boring machines: Numerically controlled (this hsn code) | ₹4 Cr |