--- title: "HSN Code for Other Tools | Other | HSN 84678990 GST Rate" description: "Find HSN and GST Rates for 84678990 related to Other Tools | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84678990/" --- # HSN Code 84678990: Other Tools | 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 8467: Hand Tools, Hydraulic & Motorized](https://busy.in/hsn/sub-chapter-8467/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other tools : Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 84678990 ? It includes Gas-operated machinery ### Does packaging or labelling change the GST for Other Tools / 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 much GST applies to Other Tools / Other? Under HSN 84678990, Other Tools / 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 Tools / 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. ### How should mixed supplies be billed when Other Tools / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Tools / Other; Nil for exempt items if applicable). ### Any common misclassification issue with Other Tools / Other? 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 84678990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹99 Cr (+10.91% YoY) — 0.0027% of India's total exports - Imports: ₹646 Cr (+16.46% YoY) — 0.0106% of India's total imports - Trade balance: −₹547 Cr (Deficit); surplus rank #11957 of 12657 HSN codes - Share of Sub-Chapter 8467: 4.86% of its exports; import side 14.82% - Rank within Sub-Chapter 8467: #6 of 14 by export value; import-side #3 ### Key metrics - Export CAGR: 26.81% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2666 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +118.96% in FY 2021-22 - Contribution to Sub-Ch. 8467: 4.86% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84678990 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. 8467 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8467 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 23.93 | 0.0010% | — | 3.95% | 435.07 | 0.0121% | — | 19.07% | −411.14 | #3872 | | FY 2019-20 | 25.69 | 0.0012% | +7.35% | 4.22% | 439.60 | 0.0131% | +1.04% | 19.47% | −413.91 | #3792 | | FY 2020-21 | 30.44 | 0.0014% | +18.49% | 3.68% | 426.59 | 0.0146% | −2.96% | 17.12% | −396.15 | #3641 | | FY 2021-22 | 66.65 | 0.0021% | +118.96% | 4.76% | 496.11 | 0.0109% | +16.30% | 15.11% | −429.46 | #2947 | | FY 2022-23 | 79.38 | 0.0022% | +19.10% | 5.37% | 522.30 | 0.0091% | +5.28% | 15.27% | −442.92 | #2855 | | FY 2023-24 | 89.70 | 0.0025% | +13.00% | 4.77% | 554.98 | 0.0099% | +6.26% | 14.32% | −465.28 | #2718 | | FY 2024-25 | 99.49 | 0.0027% | +10.91% | 4.86% | 646.31 | 0.0106% | +16.46% | 14.82% | −546.82 | #2666 | - CAGR (7-year): exports 26.81%/yr, imports 6.82%/yr (consistently Deficit) ## Key trade insights: HSN Code 84678990 export-import analysis ### Consistent export growth: 26.81% CAGR over 7 years India's exports under HSN Code 84678990 have grown at a compound annual rate of 26.81% over 7 fiscal years, rising from ₹23.93 Crore in FY 2018-19 to ₹99.49 Crore in FY 2024-25. ### HSN Code 84678990 ranked #2666 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84678990 ranks #2666 out of 12657 HSN codes by total export value. Within Sub-Chapter 8467, it ranks #6 of 14. By trade surplus, it ranks #11957 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 84678990 exports The strongest single-year export movement for HSN Code 84678990 was recorded in FY 2021-22, when exports surged by 118.96% over the prior year. ### India records a trade deficit of ₹546.82 Crore in HSN Code 84678990 goods In FY 2024-25, India's imports of ₹646.31 Cr exceeded exports of ₹99.49 Cr, resulting in a trade deficit of ₹546.82 Crore — ranking #11957 of 12657 by surplus magnitude. ### Import growth of 6.82% CAGR signals stable import dependency for Other Tools | Other India's imports under HSN Code 84678990 have grown at 6.82% CAGR, reaching ₹646.31 Crore in FY 2024-25. ### HSN Code 84678990 contributes 4.86% of Sub-Chapter 8467 exports — ranked #6 Among the 14 HSN codes under Sub-Chapter 8467, HSN Code 84678990 ranks #6 by export value — accounting for 4.86% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.82% share (rank #3). ## Related HSN Codes in Sub-Chapter 8467 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 84672100: Electric motor drills of all kinds](https://busy.in/hsn/hsn-84672100/) | ₹752 Cr | | #2 | [HSN Code 84679900: Other Machine Tool Parts](https://busy.in/hsn/hsn-84679900/) | ₹540 Cr | | #3 | [HSN Code 84671900: Pneumatic \| Other](https://busy.in/hsn/hsn-84671900/) | ₹183 Cr | | #4 | [HSN Code 84672900: Electric motors (Other)](https://busy.in/hsn/hsn-84672900/) | ₹165 Cr | | #5 | [HSN Code 84671190: Pneumatic : Rotary type (including combined rotary percussion) : Other](https://busy.in/hsn/hsn-84671190/) | ₹103 Cr | | #6 | HSN Code 84678990: Other Tools \| Other (this hsn code) | ₹99 Cr | | #7 | [HSN Code 84678100: Other Tools \| Chain Saws](https://busy.in/hsn/hsn-84678100/) | ₹87 Cr | | #8 | [HSN Code 84679200: Parts \| Of Pneumatic Tools](https://busy.in/hsn/hsn-84679200/) | ₹52 Cr | | #9 | [HSN Code 84671120: Pneumatic Rotary Hammers Including Combined Rotary Percussion](https://busy.in/hsn/hsn-84671120/) | ₹27 Cr | | #10 | [HSN Code 84671110: Pneumatic Rotary Type Hammers Including Rotary Percussion](https://busy.in/hsn/hsn-84671110/) | ₹23 Cr |