--- title: "HSN Code for Other Machinery And Apparatus | HSN 84688000 GST Rate" description: "Find HSN and GST Rates for 84688000 related to Other Machinery And Apparatus with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84688000/" --- # HSN Code 84688000: Other Machinery And Apparatus - [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 8468: Welding apparatus](https://busy.in/hsn/sub-chapter-8468/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other machinery and apparatus | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 84688000 ? It includes Other Calculating Machines ### Can we claim ITC on inputs used to trade Other Machinery And Apparatus? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Other Machinery And Apparatus is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Machinery And Apparatus; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other Machinery And Apparatus? 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 Machinery And Apparatus? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Other Machinery And Apparatus? 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 much GST applies to Other Machinery And Apparatus? Under HSN 84688000, Other Machinery And Apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 84688000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹71 Cr (+62.81% YoY) — 0.0019% of India's total exports - Imports: ₹109 Cr (+7.24% YoY) — 0.0018% of India's total imports - Trade balance: −₹38 Cr (Deficit); surplus rank #10032 of 12657 HSN codes - Share of Sub-Chapter 8468: 35.04% of its exports; import side 26.86% - Rank within Sub-Chapter 8468: #2 of 5 by export value; import-side #2 ### Key metrics - Export CAGR: 21.23% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3137 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +62.81% in FY 2024-25 - Contribution to Sub-Ch. 8468: 35.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84688000 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. 8468 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8468 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 22.30 | 0.0010% | — | 12.45% | 49.85 | 0.0014% | — | 12.43% | −27.55 | #3960 | | FY 2019-20 | 24.47 | 0.0011% | +9.73% | 14.89% | 65.80 | 0.0020% | +32.00% | 20.48% | −41.33 | #3851 | | FY 2020-21 | 18.19 | 0.0008% | −25.66% | 11.43% | 36.92 | 0.0013% | −43.89% | 15.56% | −18.73 | #4323 | | FY 2021-22 | 23.61 | 0.0008% | +29.80% | 11.94% | 52.81 | 0.0012% | +43.04% | 20.98% | −29.20 | #4378 | | FY 2022-23 | 37.20 | 0.0010% | +57.56% | 16.27% | 80.47 | 0.0014% | +52.38% | 28.85% | −43.27 | #3869 | | FY 2023-24 | 43.48 | 0.0012% | +16.88% | 21.76% | 101.34 | 0.0018% | +25.94% | 29.42% | −57.86 | #3726 | | FY 2024-25 | 70.79 | 0.0019% | +62.81% | 35.04% | 108.68 | 0.0018% | +7.24% | 26.86% | −37.89 | #3137 | - CAGR (7-year): exports 21.23%/yr, imports 13.87%/yr (consistently Deficit) ## Key trade insights: HSN Code 84688000 export-import analysis ### Consistent export growth: 21.23% CAGR over 7 years India's exports under HSN Code 84688000 have grown at a compound annual rate of 21.23% over 7 fiscal years, rising from ₹22.30 Crore in FY 2018-19 to ₹70.79 Crore in FY 2024-25. ### HSN Code 84688000 ranked #3137 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84688000 ranks #3137 out of 12657 HSN codes by total export value. Within Sub-Chapter 8468, it ranks #2 of 5. By trade surplus, it ranks #10032 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 84688000 exports The strongest single-year export movement for HSN Code 84688000 was recorded in FY 2024-25, when exports surged by 62.81% over the prior year. ### India records a trade deficit of ₹37.89 Crore in HSN Code 84688000 goods In FY 2024-25, India's imports of ₹108.68 Cr exceeded exports of ₹70.79 Cr, resulting in a trade deficit of ₹37.89 Crore — ranking #10032 of 12657 by surplus magnitude. ### Import growth of 13.87% CAGR signals rising demand for Other Machinery And Apparatus India's imports under HSN Code 84688000 have grown at 13.87% CAGR, reaching ₹108.68 Crore in FY 2024-25. ### HSN Code 84688000 contributes 35.04% of Sub-Chapter 8468 exports — ranked #2 Among the 5 HSN codes under Sub-Chapter 8468, HSN Code 84688000 ranks #2 by export value — accounting for 35.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 26.86% share (rank #2). ## Related HSN Codes in Sub-Chapter 8468 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 84689000: Machines for Working Wood, Cork or Similar Materials](https://busy.in/hsn/hsn-84689000/) | ₹80 Cr | | #2 | HSN Code 84688000: Other Machinery And Apparatus (this hsn code) | ₹71 Cr | | #3 | [HSN Code 84682090: Gas-operated machinery](https://busy.in/hsn/hsn-84682090/) | ₹24 Cr | | #4 | [HSN Code 84682010: Welding & Cutting Machines: Gas-Operated Machinery](https://busy.in/hsn/hsn-84682010/) | ₹22 Cr | | #5 | [HSN Code 84681000: Hand-Held Blow Pipes](https://busy.in/hsn/hsn-84681000/) | ₹4 Cr |