HSN Code 84789000: Parts

HSN Code 84789000 represents Parts under GST classification. This code helps businesses identify Parts correctly for billing, taxation, and trade. With HSN Code 84789000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Parts.

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Description of Goods for HSN Code 84789000

HSN Code 84789000 relates to the following description.

Description of Goods

Parts

Chapter

84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Sub Chapter

8478 - Machinery for preparing or making up tobacco , not specified or included elsewhere in this chapter

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 84789000 not include?

Parts does not include products with the following descriptions.

India’s Trade Performance — HSN Code 84789000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹13 Cr

+28.39% vs FY 2023-24

0.0004% of India’s total exports

India’s Imports

FY 2024-25

₹15 Cr

−28.58% vs FY 2023-24

0.0002% of India’s total imports

Trade Balance

FY 2024-25

−₹2 Cr

Trade Deficit

Surplus rank #8150 of 12657 HSN codes

% of Sub-Chapter 8478

FY 2024-25

7.24%

Share of Sub-Chapter 8478’s total exports in FY 2024-25

Import side: 11.47% of Sub-Chapter 8478’s imports

Rank Within Sub-Chapter 8478

FY 2024-25

#3 of 4

Position by export value among HSN codes in Sub-Chapter 8478

Import-side rank: #3 of 4

At a glance

3.82%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#5438

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+32.66%

Peak Growth Year

FY 2022-23 · strongest single-year move

7.24%

Contribution to Sub-Ch. 8478

Share of Sub-Chapter 8478 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #4938

Balance

+0.44

Exports

10.51 ₹ Cr

0.0005% share

YoY

21.75% of Sub-Ch. 8478

Imports

10.07 ₹ Cr

0.0003% share

YoY

28.46% of Sub-Ch. 8478

FY 2019-20 Exp. Rank #5777

Balance

−10.84

Exports

5.32 ₹ Cr

0.0002% share

−49.38% YoY

10.46% of Sub-Ch. 8478

Imports

16.16 ₹ Cr

0.0005% share

+60.48% YoY

36.58% of Sub-Ch. 8478

FY 2020-21 Exp. Rank #5701

Balance

−7.44

Exports

6.04 ₹ Cr

0.0003% share

+13.53% YoY

13.02% of Sub-Ch. 8478

Imports

13.48 ₹ Cr

0.0005% share

−16.58% YoY

26.82% of Sub-Ch. 8478

FY 2021-22 Exp. Rank #6148

Balance

−11.98

Exports

5.91 ₹ Cr

0.0002% share

−2.15% YoY

6.20% of Sub-Ch. 8478

Imports

17.89 ₹ Cr

0.0004% share

+32.72% YoY

38.00% of Sub-Ch. 8478

FY 2022-23 Exp. Rank #5947

Balance

−0.06

Exports

7.84 ₹ Cr

0.0002% share

+32.66% YoY

6.41% of Sub-Ch. 8478

Imports

7.90 ₹ Cr

0.0001% share

−55.84% YoY

20.37% of Sub-Ch. 8478

FY 2023-24 Exp. Rank #5701

Balance

−10.71

Exports

10.25 ₹ Cr

0.0003% share

+30.74% YoY

6.72% of Sub-Ch. 8478

Imports

20.96 ₹ Cr

0.0004% share

+165.32% YoY

10.69% of Sub-Ch. 8478

FY 2024-25 Exp. Rank #5438

Balance

−1.81

Exports

13.16 ₹ Cr

0.0004% share

+28.39% YoY

7.24% of Sub-Ch. 8478

Imports

14.97 ₹ Cr

0.0002% share

−28.58% YoY

11.47% of Sub-Ch. 8478

CAGR · 7-Year

Exports

3.82% /yr

Imports

6.83% /yr

Consistently Deficit
Sub-Chapter 8478 total

reference, FY 2024-25

Export

₹181.69 Cr

Import

₹130.57 Cr

Trade Balance

+51.12

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 84789000 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.