---
title: "HSN Code for Machines with Specific Functions | HSN 84799090 GST Rate"
description: "Find HSN and GST Rates for 84799090 related to Machines with Specific Functions with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84799090/"
---

# HSN Code 84799090: Machines with Specific Functions

- [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 |
| --- | --- | --- | --- | --- |
| Parts : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84799090 ?

It includes Moulds For Glass

### How much GST applies to Machines with Specific Functions?

Under HSN 84799090, Machines with Specific Functions attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Machines with Specific Functions is sold with other items?

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

### Any common misclassification issue with Machines with Specific 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 Machines with Specific 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.

### Does packaging or labelling change the GST for Machines with Specific 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.

### Can we claim ITC on inputs used to trade Machines with Specific Functions?

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

## India's trade performance: HSN Code 84799090 (FY 2024-25)

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

- Exports: ₹2,877 Cr (+31.73% YoY) — 0.0782% of India's total exports
- Imports: ₹4,875 Cr (+4.33% YoY) — 0.0802% of India's total imports
- Trade balance: −₹1,998 Cr (Deficit); surplus rank #12417 of 12657 HSN codes
- Share of Sub-Chapter 8479: 26.75% of its exports; import side 17.23%
- Rank within Sub-Chapter 8479: #2 of 27 by export value; import-side #2

### Key metrics

- Export CAGR: 20.09% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #178 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +35.76% in FY 2022-23
- Contribution to Sub-Ch. 8479: 26.75% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84799090

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 | 959.48 | 0.0420% | — | 20.11% | 2,894.37 | 0.0807% | — | 17.76% | −1,934.89 | #349 |
| FY 2019-20 | 1,233.98 | 0.0561% | +28.61% | 18.96% | 2,510.54 | 0.0750% | −13.26% | 17.28% | −1,276.56 | #259 |
| FY 2020-21 | 1,100.77 | 0.0512% | −10.80% | 22.43% | 2,928.10 | 0.1005% | +16.63% | 21.53% | −1,827.33 | #318 |
| FY 2021-22 | 1,370.81 | 0.0437% | +24.53% | 17.65% | 2,715.78 | 0.0594% | −7.25% | 18.67% | −1,344.97 | #351 |
| FY 2022-23 | 1,860.96 | 0.0514% | +35.76% | 22.60% | 3,063.49 | 0.0533% | +12.80% | 16.86% | −1,202.53 | #277 |
| FY 2023-24 | 2,184.31 | 0.0604% | +17.38% | 23.34% | 4,672.92 | 0.0832% | +52.54% | 19.11% | −2,488.61 | #225 |
| FY 2024-25 | 2,877.39 | 0.0782% | +31.73% | 26.75% | 4,875.12 | 0.0802% | +4.33% | 17.23% | −1,997.73 | #178 |

- CAGR (7-year): exports 20.09%/yr, imports 9.08%/yr (consistently Deficit)

## Key trade insights: HSN Code 84799090 export-import analysis

### Consistent export growth: 20.09% CAGR over 7 years

India's exports under HSN Code 84799090 have grown at a compound annual rate of 20.09% over 7 fiscal years, rising from ₹959.48 Crore in FY 2018-19 to ₹2,877.39 Crore in FY 2024-25.

### HSN Code 84799090 ranked #178 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84799090 ranks #178 out of 12657 HSN codes by total export value. Within Sub-Chapter 8479, it ranks #2 of 27. By trade surplus, it ranks #12417 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 84799090 exports

The strongest single-year export movement for HSN Code 84799090 was recorded in FY 2022-23, when exports surged by 35.76% over the prior year.

### India records a trade deficit of ₹1,997.73 Crore in HSN Code 84799090 goods

In FY 2024-25, India's imports of ₹4,875.12 Cr exceeded exports of ₹2,877.39 Cr, resulting in a trade deficit of ₹1,997.73 Crore — ranking #12417 of 12657 by surplus magnitude.

### Import growth of 9.08% CAGR signals stable import dependency for Machines with Specific Functions

India's imports under HSN Code 84799090 have grown at 9.08% CAGR, reaching ₹4,875.12 Crore in FY 2024-25.

### HSN Code 84799090 contributes 26.75% of Sub-Chapter 8479 exports — ranked #2

Among the 27 HSN codes under Sub-Chapter 8479, HSN Code 84799090 ranks #2 by export value — accounting for 26.75% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 17.23% share (rank #2).

## 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 (this hsn code) | ₹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 |