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HSN Code 84798999: Other Machines and Mechanical Appliances With Individual Functions

HSN Code 84798999 represents Other Machines and Mechanical Appliances With Individual Functions under GST classification. This code helps businesses identify Other Machines and Mechanical Appliances With Individual Functions correctly for billing, taxation, and trade. With HSN Code 84798999, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Machines and Mechanical Appliances With Individual Functions.

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Description of Goods for HSN Code 84798999

HSN Code 84798999 relates to the following description.

From 1 October 2024 (Finance (No. 2) Act, 2024), this tariff item was carved out of this code. Goods covered by it are classified there from that date:

  • 84798980 – Machinery for Use in Goods of Chapter 88 or 89 (Aircraft and Ships)

Description of Goods

Other machines and mechanical appliances : Other : Other : Other

Chapter

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

Sub Chapter

8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter

CGST

2.5% or 9%

SGST

2.5% or 9%

IGST

5% or 18%

CESS

0%

5% for composting machines or when supplied as renewable-energy devices or their parts; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 436 and 437.

What does HSN Code 84798999 not include?

Other Machines and Mechanical Appliances With Individual Functions does not include products with the following descriptions.

HSN Code 84792010

Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Oil-seed crushing or grinding machinery including purifying tanks

HSN Code 84792090

Machinery for the extraction or preparation of animal or fixed vegetable fats or oils : Other

HSN Code 84793000

Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork

HSN Code 84798100

Other machines and mechanical appliances : For treating metal, including electric wire coil-winders

HSN Code 84798200

Other machines and mechanical appliances : Mixing, kneading, crushing, grinding, screening, homogenising, emulsifying or stirring machines sifting,

HSN Code 84798910

Other machines and mechanical appliances : Other : Soap cutting or moulding machinery

HSN Code 84798920

Other machines and mechanical appliances : Other : Air humidifiers or dehumidifiers (other than those falling under heading 8415 or 8424)

HSN Code 84798930

Other machines and mechanical appliances : Other : Mechanical shifting machines

HSN Code 84798950

Other machines and mechanical appliances : Other : Car washing machines and related appliances

HSN Code 84798970

Other machines and mechanical appliances : Other : Machinery for the manufacture of chemical and pharmaceuticals goods

HSN Code 84798980

Other machines and mechanical appliances : Other : Machinery for use in goods of Chapter 88 or 89

HSN Code 84798991

Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter - other machines and mechanical appliances: other: other : industrial vacuum cleaners

HSN Code 84798992

Other machines and mechanical appliances : Other : Other : Briquetting plant and machinery intended for manufactureof briquettes from agricultural and municipal waste

HSN Code 84799020

Parts : Of machines for the extraction of animal or fruit and vegetable fats or oil

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India’s Trade Performance — HSN Code 84798999 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹3,657 Cr

−0.43% vs FY 2024-25

0.0937% of India’s total exports

India’s Imports

FY 2025-26

₹19,430 Cr

+32.14% vs FY 2024-25

0.2834% of India’s total imports

Trade Balance

FY 2025-26

−₹15,773 Cr

Trade Deficit

Surplus rank #12765 of 12872 HSN codes

% of Sub-Chapter 8479

FY 2025-26

31.36%

Share of Sub-Chapter 8479’s total exports in FY 2025-26

Import side: 53.15% of Sub-Chapter 8479’s imports

Rank Within Sub-Chapter 8479

FY 2025-26

#1 of 28

Position by export value among HSN codes in Sub-Chapter 8479

Import-side rank: #1 of 28

At a glance

13.16%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#163

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+108.10%

Peak Growth Year

FY 2019-20 · strongest single-year move

31.36%

Contribution to Sub-Ch. 8479

Share of Sub-Chapter 8479 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 84798999

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #209

Balance

−6,876.03

Exports

1,539.48 ₹ Cr

0.0674% share

— YoY

32.26% of Sub-Ch. 8479

Imports

8,415.51 ₹ Cr

0.2348% share

— YoY

51.65% of Sub-Ch. 8479

FY 2019-20 Exp. Rank #100

Balance

−4,604.14

Exports

3,203.69 ₹ Cr

0.1455% share

+108.10% YoY

49.23% of Sub-Ch. 8479

Imports

7,807.83 ₹ Cr

0.2332% share

−7.22% YoY

53.74% of Sub-Ch. 8479

FY 2020-21 Exp. Rank #207

Balance

−5,411.58

Exports

1,619.95 ₹ Cr

0.0753% share

−49.43% YoY

33.01% of Sub-Ch. 8479

Imports

7,031.53 ₹ Cr

0.2413% share

−9.94% YoY

51.71% of Sub-Ch. 8479

FY 2021-22 Exp. Rank #138

Balance

−4,218.15

Exports

3,305.88 ₹ Cr

0.1053% share

+104.07% YoY

42.56% of Sub-Ch. 8479

Imports

7,524.03 ₹ Cr

0.1646% share

+7.00% YoY

51.71% of Sub-Ch. 8479

FY 2022-23 Exp. Rank #153

Balance

−6,078.78

Exports

3,150.62 ₹ Cr

0.0870% share

−4.70% YoY

38.26% of Sub-Ch. 8479

Imports

9,229.40 ₹ Cr

0.1605% share

+22.67% YoY

50.79% of Sub-Ch. 8479

FY 2023-24 Exp. Rank #145

Balance

−8,810.39

Exports

3,470.21 ₹ Cr

0.0959% share

+10.14% YoY

37.08% of Sub-Ch. 8479

Imports

12,280.60 ₹ Cr

0.2187% share

+33.06% YoY

50.21% of Sub-Ch. 8479

FY 2024-25 Exp. Rank #137

Balance

−11,031.54

Exports

3,672.47 ₹ Cr

0.0998% share

+5.83% YoY

34.14% of Sub-Ch. 8479

Imports

14,704.01 ₹ Cr

0.2420% share

+19.73% YoY

51.97% of Sub-Ch. 8479

FY 2025-26 Exp. Rank #163

Balance

−15,773.35

Exports

3,656.83 ₹ Cr

0.0937% share

−0.43% YoY

31.36% of Sub-Ch. 8479

Imports

19,430.18 ₹ Cr

0.2834% share

+32.14% YoY

53.15% of Sub-Ch. 8479

CAGR · 8-Year

Exports

13.16% /yr

Imports

12.70% /yr

Consistently Deficit
Sub-Chapter 8479 total

reference, FY 2025-26

Export

₹11,661.91 Cr

Import

₹36,554.52 Cr

Trade Balance

−24,892.61

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

Key Trade Insights: HSN Code 84798999 Export-Import Analysis

Consistent Export Growth: 13.16% CAGR Over 8 Years

India's exports under HSN Code 84798999 have grown at a compound annual rate of 13.16% over 8 fiscal years, rising from ₹1,539.48 Crore in FY 2018-19 to ₹3,656.83 Crore in FY 2025-26.

HSN Code 84798999 Ranked #163 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 84798999 ranks #163 out of 12872 HSN codes by total export value. Within Sub-Chapter 8479, it ranks #1 of 28. By trade surplus, it ranks #12765 of 12872.

FY 2019-20 Was the Strongest Growth Year for HSN Code 84798999 Exports

The strongest single-year export movement for HSN Code 84798999 was recorded in FY 2019-20, when exports surged by 108.10% over the prior year.

India Records a Trade Deficit of ₹15,773.35 Crore in HSN Code 84798999 Goods

In FY 2025-26, India's imports of ₹19,430.18 Cr exceeded exports of ₹3,656.83 Cr, resulting in a trade deficit of ₹15,773.35 Crore — ranking #12765 of 12872 by surplus magnitude.

Import Growth of 12.70% CAGR Signals Rising Demand for Other Machines and Mechanical Appliances With Individual Functions

India's imports under HSN Code 84798999 have grown at 12.70% CAGR, reaching ₹19,430.18 Crore in FY 2025-26.

HSN Code 84798999 Contributes 31.36% of Sub-Chapter 8479 Exports — Ranked #1

Among the 28 HSN codes under Sub-Chapter 8479, HSN Code 84798999 ranks #1 by export value — accounting for 31.36% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 53.15% share (rank #1).

Frequently Asked Questions

Clear answers to common queries about HSN Code 84798999 and GST compliance.

What products are classified under HSN 84798999 ?

It includes Moulding Boxes For Metal Foundry

How much GST applies to Other Machines and Mechanical Appliances With Individual Functions?

Under HSN 84798999, Other Machines and Mechanical Appliances With Individual Functions attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Other Machines and Mechanical Appliances With Individual Functions?

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

Does packaging or labelling change the GST for Other Machines and Mechanical Appliances With Individual Functions?

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 should mixed supplies be billed when Other Machines and Mechanical Appliances With Individual Functions is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Machines and Mechanical Appliances With Individual Functions; Nil for exempt items if applicable).

Any common misclassification issue with Other Machines and Mechanical Appliances With Individual Functions?

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 Machines and Mechanical Appliances With Individual Functions?

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.

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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.