--- title: "HSN Code for Other | Drilling Or Morticing Machines | HSN 84659500 GST Rate" description: "Find HSN and GST Rates for 84659500 related to Other | Drilling Or Morticing Machines with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84659500/" --- # HSN Code 84659500: Other | Drilling Or Morticing 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 8465: Machine-tools for hard materials](https://busy.in/hsn/sub-chapter-8465/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Drilling or morticing machines | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 84659500 ? It includes Work Holders ### Can we claim ITC on inputs used to trade Other / Drilling Or Morticing Machines? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Other / Drilling Or Morticing 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. ### Does packaging or labelling change the GST for Other / Drilling Or Morticing 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. ### Any common misclassification issue with Other / Drilling Or Morticing Machines? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Other / Drilling Or Morticing Machines is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Drilling Or Morticing Machines; Nil for exempt items if applicable). ## India's trade performance: HSN Code 84659500 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹12 Cr (+161.36% YoY) — 0.0003% of India's total exports - Imports: ₹68 Cr (−2.76% YoY) — 0.0011% of India's total imports - Trade balance: −₹56 Cr (Deficit); surplus rank #10330 of 12657 HSN codes - Share of Sub-Chapter 8465: 3.08% of its exports; import side 4.81% - Rank within Sub-Chapter 8465: #3 of 10 by export value; import-side #8 ### Key metrics - Export CAGR: 6.73% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5537 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +161.36% in FY 2024-25 - Contribution to Sub-Ch. 8465: 3.08% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84659500 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. 8465 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8465 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 8.33 | 0.0004% | — | 2.30% | 40.90 | 0.0011% | — | 5.14% | −32.57 | #5220 | | FY 2019-20 | 7.18 | 0.0003% | −13.81% | 2.69% | 34.71 | 0.0010% | −15.13% | 4.32% | −27.53 | #5420 | | FY 2020-21 | 4.85 | 0.0002% | −32.45% | 1.63% | 29.93 | 0.0010% | −13.77% | 4.56% | −25.08 | #5968 | | FY 2021-22 | 9.40 | 0.0003% | +93.81% | 1.95% | 50.27 | 0.0011% | +67.96% | 5.57% | −40.87 | #5568 | | FY 2022-23 | 15.02 | 0.0004% | +59.79% | 3.49% | 36.21 | 0.0006% | −27.97% | 3.12% | −21.19 | #5062 | | FY 2023-24 | 4.71 | 0.0001% | −68.64% | 1.12% | 70.39 | 0.0013% | +94.39% | 5.18% | −65.68 | #6644 | | FY 2024-25 | 12.31 | 0.0003% | +161.36% | 3.08% | 68.45 | 0.0011% | −2.76% | 4.81% | −56.14 | #5537 | - CAGR (7-year): exports 6.73%/yr, imports 8.96%/yr (consistently Deficit) ## Key trade insights: HSN Code 84659500 export-import analysis ### Consistent export growth: 6.73% CAGR over 7 years India's exports under HSN Code 84659500 have grown at a compound annual rate of 6.73% over 7 fiscal years, rising from ₹8.33 Crore in FY 2018-19 to ₹12.31 Crore in FY 2024-25. ### HSN Code 84659500 ranked #5537 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84659500 ranks #5537 out of 12657 HSN codes by total export value. Within Sub-Chapter 8465, it ranks #3 of 10. By trade surplus, it ranks #10330 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 84659500 exports The strongest single-year export movement for HSN Code 84659500 was recorded in FY 2024-25, when exports surged by 161.36% over the prior year. ### India records a trade deficit of ₹56.14 Crore in HSN Code 84659500 goods In FY 2024-25, India's imports of ₹68.45 Cr exceeded exports of ₹12.31 Cr, resulting in a trade deficit of ₹56.14 Crore — ranking #10330 of 12657 by surplus magnitude. ### Import growth of 8.96% CAGR signals stable import dependency for Other | Drilling Or Morticing Machines India's imports under HSN Code 84659500 have grown at 8.96% CAGR, reaching ₹68.45 Crore in FY 2024-25. ### HSN Code 84659500 contributes 3.08% of Sub-Chapter 8465 exports — ranked #3 Among the 10 HSN codes under Sub-Chapter 8465, HSN Code 84659500 ranks #3 by export value — accounting for 3.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.81% share (rank #8). ## Related HSN Codes in Sub-Chapter 8465 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 84659990: Other : Other : Other](https://busy.in/hsn/hsn-84659990/) | ₹333 Cr | | #2 | [HSN Code 84651000: Multi-Op Machine (No Tool Change)](https://busy.in/hsn/hsn-84651000/) | ₹20 Cr | | #3 | HSN Code 84659500: Other \| Drilling Or Morticing Machines (this hsn code) | ₹12 Cr | | #4 | [HSN Code 84659200: Planing, milling or moulding machines0](https://busy.in/hsn/hsn-84659200/) | ₹8 Cr | | #5 | [HSN Code 84652000: Machining centres](https://busy.in/hsn/hsn-84652000/) | ₹7 Cr | | #6 | [HSN Code 84659600: Other : Splitting, slicing or paring machines](https://busy.in/hsn/hsn-84659600/) | ₹5 Cr | | #7 | [HSN Code 84659100: Other \| Sawing Machines](https://busy.in/hsn/hsn-84659100/) | ₹5 Cr | | #8 | [HSN Code 84659300: Other : Grinding, sanding or polishing machines](https://busy.in/hsn/hsn-84659300/) | ₹4 Cr | | #9 | [HSN Code 84659910: Other : Other : Lathes](https://busy.in/hsn/hsn-84659910/) | ₹2 Cr | | #10 | [HSN Code 84659400: Other \| Bending Or Assembling Machines](https://busy.in/hsn/hsn-84659400/) | ₹2 Cr |