--- title: "HSN Code for Parts | HSN 84789000 GST Rate" description: "Find HSN and GST Rates for 84789000 related to Parts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84789000/" --- # HSN Code 84789000: Parts - [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 8478: Tobacco processing machinery](https://busy.in/hsn/sub-chapter-8478/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Parts | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 84789000 ? It includes Industrial robots ### Can we claim ITC on inputs used to trade Parts? 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 Parts is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Parts? 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. ### Any common misclassification issue with Parts? 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 Parts? Under HSN 84789000, Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Parts? 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 84789000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹13 Cr (+28.39% YoY) — 0.0004% of India's total exports - Imports: ₹15 Cr (−28.58% YoY) — 0.0002% of India's total imports - Trade balance: −₹2 Cr (Deficit); surplus rank #8150 of 12657 HSN codes - Share of Sub-Chapter 8478: 7.24% of its exports; import side 11.47% - Rank within Sub-Chapter 8478: #3 of 4 by export value; import-side #3 ### Key metrics - Export CAGR: 3.82% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5438 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +32.66% in FY 2022-23 - Contribution to Sub-Ch. 8478: 7.24% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84789000 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. 8478 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8478 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 10.51 | 0.0005% | — | 21.75% | 10.07 | 0.0003% | — | 28.46% | +0.44 | #4938 | | FY 2019-20 | 5.32 | 0.0002% | −49.38% | 10.46% | 16.16 | 0.0005% | +60.48% | 36.58% | −10.84 | #5777 | | FY 2020-21 | 6.04 | 0.0003% | +13.53% | 13.02% | 13.48 | 0.0005% | −16.58% | 26.82% | −7.44 | #5701 | | FY 2021-22 | 5.91 | 0.0002% | −2.15% | 6.20% | 17.89 | 0.0004% | +32.72% | 38.00% | −11.98 | #6148 | | FY 2022-23 | 7.84 | 0.0002% | +32.66% | 6.41% | 7.90 | 0.0001% | −55.84% | 20.37% | −0.06 | #5947 | | FY 2023-24 | 10.25 | 0.0003% | +30.74% | 6.72% | 20.96 | 0.0004% | +165.32% | 10.69% | −10.71 | #5701 | | FY 2024-25 | 13.16 | 0.0004% | +28.39% | 7.24% | 14.97 | 0.0002% | −28.58% | 11.47% | −1.81 | #5438 | - CAGR (7-year): exports 3.82%/yr, imports 6.83%/yr (consistently Deficit) ## Key trade insights: HSN Code 84789000 export-import analysis ### Consistent export growth: 3.82% CAGR over 7 years India's exports under HSN Code 84789000 have grown at a compound annual rate of 3.82% over 7 fiscal years, rising from ₹10.51 Crore in FY 2018-19 to ₹13.16 Crore in FY 2024-25. ### HSN Code 84789000 ranked #5438 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84789000 ranks #5438 out of 12657 HSN codes by total export value. Within Sub-Chapter 8478, it ranks #3 of 4. By trade surplus, it ranks #8150 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 84789000 exports The strongest single-year export movement for HSN Code 84789000 was recorded in FY 2022-23, when exports surged by 32.66% over the prior year. ### India records a trade deficit of ₹1.81 Crore in HSN Code 84789000 goods In FY 2024-25, India's imports of ₹14.97 Cr exceeded exports of ₹13.16 Cr, resulting in a trade deficit of ₹1.81 Crore — ranking #8150 of 12657 by surplus magnitude. ### Import growth of 6.83% CAGR signals stable import dependency for Parts India's imports under HSN Code 84789000 have grown at 6.83% CAGR, reaching ₹14.97 Crore in FY 2024-25. ### HSN Code 84789000 contributes 7.24% of Sub-Chapter 8478 exports — ranked #3 Among the 4 HSN codes under Sub-Chapter 8478, HSN Code 84789000 ranks #3 by export value — accounting for 7.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.47% share (rank #3). ## Related HSN Codes in Sub-Chapter 8478 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 84781020: Machinery \| Cigarette Making Machinery](https://busy.in/hsn/hsn-84781020/) | ₹101 Cr | | #2 | [HSN Code 84781010: Machinery \| Cigar Making Machinery](https://busy.in/hsn/hsn-84781010/) | ₹60 Cr | | #3 | HSN Code 84789000: Parts (this hsn code) | ₹13 Cr | | #4 | [HSN Code 84781090: Machinery : Other](https://busy.in/hsn/hsn-84781090/) | ₹8 Cr |