---
title: "HSN Code for Other boring machines : Other: Other | HSN 84594990 GST Rate"
description: "Find HSN and GST Rates for 84594990 related to Other boring machines : Other: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84594990/"
---

# HSN Code 84594990: Other boring 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 boring machines : Other: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84594990 ?

It includes Milling machine, knee type : Other : Horizontal

### Can we claim ITC on inputs used to trade Other boring 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.

### Does packaging or labelling change the GST for Other boring 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 boring 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 boring machines : Other: Other; Nil for exempt items if applicable).

### Any common misclassification issue with Other boring machines : Other: Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

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

Under HSN 84594990, Other boring machines : Other: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 84594990 (FY 2024-25)

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

- Exports: ₹2 Cr (+132.53% YoY) — 0.0001% of India's total exports
- Imports: ₹64 Cr (−2.61% YoY) — 0.0010% of India's total imports
- Trade balance: −₹62 Cr (Deficit); surplus rank #10410 of 12657 HSN codes
- Share of Sub-Chapter 8459: 0.96% of its exports; import side 4.35%
- Rank within Sub-Chapter 8459: #21 of 42 by export value; import-side #8

### Key metrics

- Export CAGR: -5.50% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7632 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +167.90% in FY 2019-20
- Contribution to Sub-Ch. 8459: 0.96% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84594990

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 | 2.71 | 0.0001% | — | 2.64% | 48.54 | 0.0014% | — | 3.98% | −45.83 | #6594 |
| FY 2019-20 | 7.26 | 0.0003% | +167.90% | 6.83% | 39.33 | 0.0012% | −18.97% | 3.23% | −32.07 | #5406 |
| FY 2020-21 | 1.79 | 0.0001% | −75.34% | 1.75% | 41.03 | 0.0014% | +4.32% | 6.30% | −39.24 | #7098 |
| FY 2021-22 | 1.98 | 0.0001% | +10.61% | 1.49% | 25.56 | 0.0006% | −37.70% | 3.49% | −23.58 | #7324 |
| FY 2022-23 | 2.23 | 0.0001% | +12.63% | 1.48% | 43.65 | 0.0008% | +70.77% | 4.61% | −41.42 | #7321 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −62.78% | 0.51% | 65.48 | 0.0012% | +50.01% | 5.78% | −64.65 | #8398 |
| FY 2024-25 | 1.93 | 0.0001% | +132.53% | 0.96% | 63.77 | 0.0010% | −2.61% | 4.35% | −61.84 | #7632 |

- CAGR (7-year): exports -5.50%/yr, imports 4.65%/yr (consistently Deficit)

## Key trade insights: HSN Code 84594990 export-import analysis

### Export decline: -5.50% CAGR over 7 years

India's exports under HSN Code 84594990 have declined at a compound annual rate of -5.50% over 7 fiscal years, falling from ₹2.71 Crore in FY 2018-19 to ₹1.93 Crore in FY 2024-25.

### HSN Code 84594990 ranked #7632 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84594990 ranks #7632 out of 12657 HSN codes by total export value. Within Sub-Chapter 8459, it ranks #21 of 42. By trade surplus, it ranks #10410 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 84594990 exports

The strongest single-year export movement for HSN Code 84594990 was recorded in FY 2019-20, when exports surged by 167.90% over the prior year.

### India records a trade deficit of ₹61.84 Crore in HSN Code 84594990 goods

In FY 2024-25, India's imports of ₹63.77 Cr exceeded exports of ₹1.93 Cr, resulting in a trade deficit of ₹61.84 Crore — ranking #10410 of 12657 by surplus magnitude.

### Import growth of 4.65% CAGR signals stable import dependency for Other boring machines : Other: Other

India's imports under HSN Code 84594990 have grown at 4.65% CAGR, reaching ₹63.77 Crore in FY 2024-25.

### HSN Code 84594990 contributes 0.96% of Sub-Chapter 8459 exports — ranked #21

Among the 42 HSN codes under Sub-Chapter 8459, HSN Code 84594990 ranks #21 by export value — accounting for 0.96% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.35% share (rank #8).

## 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 |
| #21 | HSN Code 84594990: Other boring machines : Other: Other (this hsn code) | ₹2 Cr |