---
title: "HSN Code for Machinery for public works, building or the like | HSN 84791000 GST Rate"
description: "Find HSN and GST Rates for 84791000 related to Machinery for public works, building or the like with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84791000/"
---

# HSN Code 84791000: Machinery for public works, building or the like

- [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 8479: Mechanical appliances](https://busy.in/hsn/sub-chapter-8479/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Machinery for public works, building or the like | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84791000 ?

It includes Evaporative air coolers

### How should mixed supplies be billed when Machinery for public works, building or the like is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Machinery for public works, building or the like; Nil for exempt items if applicable).

### How much GST applies to Machinery for public works, building or the like?

Under HSN 84791000, Machinery for public works, building or the like attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Machinery for public works, building or the like?

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.

### Can we claim ITC on inputs used to trade Machinery for public works, building or the like?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Machinery for public works, building or the like?

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 84791000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹138 Cr (+3.84% YoY) — 0.0037% of India's total exports
- Imports: ₹238 Cr (−36.33% YoY) — 0.0039% of India's total imports
- Trade balance: −₹100 Cr (Deficit); surplus rank #10796 of 12657 HSN codes
- Share of Sub-Chapter 8479: 1.28% of its exports; import side 0.84%
- Rank within Sub-Chapter 8479: #11 of 27 by export value; import-side #11

### Key metrics

- Export CAGR: 23.09% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2262 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +132.48% in FY 2021-22
- Contribution to Sub-Ch. 8479: 1.28% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84791000

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. 8479 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8479 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 39.65 | 0.0017% | — | 0.83% | 830.98 | 0.0232% | — | 5.10% | −791.33 | #3205 |
| FY 2019-20 | 53.17 | 0.0024% | +34.10% | 0.82% | 285.73 | 0.0085% | −65.62% | 1.97% | −232.56 | #2789 |
| FY 2020-21 | 54.84 | 0.0025% | +3.14% | 1.12% | 116.19 | 0.0040% | −59.34% | 0.85% | −61.35 | #2796 |
| FY 2021-22 | 127.49 | 0.0041% | +132.48% | 1.64% | 285.45 | 0.0062% | +145.68% | 1.96% | −157.96 | #2125 |
| FY 2022-23 | 85.72 | 0.0024% | −32.76% | 1.04% | 307.42 | 0.0053% | +7.70% | 1.69% | −221.70 | #2755 |
| FY 2023-24 | 132.79 | 0.0037% | +54.91% | 1.42% | 373.21 | 0.0066% | +21.40% | 1.53% | −240.42 | #2246 |
| FY 2024-25 | 137.89 | 0.0037% | +3.84% | 1.28% | 237.63 | 0.0039% | −36.33% | 0.84% | −99.74 | #2262 |

- CAGR (7-year): exports 23.09%/yr, imports -18.83%/yr (consistently Deficit)

## Key trade insights: HSN Code 84791000 export-import analysis

### Consistent export growth: 23.09% CAGR over 7 years

India's exports under HSN Code 84791000 have grown at a compound annual rate of 23.09% over 7 fiscal years, rising from ₹39.65 Crore in FY 2018-19 to ₹137.89 Crore in FY 2024-25.

### HSN Code 84791000 ranked #2262 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84791000 ranks #2262 out of 12657 HSN codes by total export value. Within Sub-Chapter 8479, it ranks #11 of 27. By trade surplus, it ranks #10796 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 84791000 exports

The strongest single-year export movement for HSN Code 84791000 was recorded in FY 2021-22, when exports surged by 132.48% over the prior year.

### India records a trade deficit of ₹99.74 Crore in HSN Code 84791000 goods

In FY 2024-25, India's imports of ₹237.63 Cr exceeded exports of ₹137.89 Cr, resulting in a trade deficit of ₹99.74 Crore — ranking #10796 of 12657 by surplus magnitude.

### Import growth of -18.83% CAGR signals stable import dependency for Machinery for public works, building or the like

India's imports under HSN Code 84791000 have grown at -18.83% CAGR, reaching ₹237.63 Crore in FY 2024-25.

### HSN Code 84791000 contributes 1.28% of Sub-Chapter 8479 exports — ranked #11

Among the 27 HSN codes under Sub-Chapter 8479, HSN Code 84791000 ranks #11 by export value — accounting for 1.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.84% share (rank #11).

## Related HSN Codes in Sub-Chapter 8479

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 84798999: Miscellaneous machines](https://busy.in/hsn/hsn-84798999/) | ₹3,672 Cr |
| #2 | [HSN Code 84799090: Machines with Specific Functions](https://busy.in/hsn/hsn-84799090/) | ₹2,877 Cr |
| #3 | [HSN Code 84798970: Chemical/Pharmaceutical Machinery](https://busy.in/hsn/hsn-84798970/) | ₹1,326 Cr |
| #4 | [HSN Code 84798200: Mixing/Grinding Machine](https://busy.in/hsn/hsn-84798200/) | ₹687 Cr |
| #5 | [HSN Code 84792090: Other Animal/Vegetable Fat/Oil Extraction/Preparation Machinery](https://busy.in/hsn/hsn-84792090/) | ₹607 Cr |
| #6 | [HSN Code 84796000: Evaporative air coolers](https://busy.in/hsn/hsn-84796000/) | ₹214 Cr |
| #7 | [HSN Code 84795000: Industrial robots](https://busy.in/hsn/hsn-84795000/) | ₹208 Cr |
| #8 | [HSN Code 84799040: Parts for Chemical & Pharmaceutical Manufacturing Machinery](https://busy.in/hsn/hsn-84799040/) | ₹198 Cr |
| #9 | [HSN Code 84799020: Parts of Animal/Fruit/Vegetable Oil Extraction Machines](https://busy.in/hsn/hsn-84799020/) | ₹171 Cr |
| #10 | [HSN Code 84792010: Oilseed Crushing/Grinding Machine](https://busy.in/hsn/hsn-84792010/) | ₹141 Cr |
| #11 | HSN Code 84791000: Machinery for public works, building or the like (this hsn code) | ₹138 Cr |