---
title: "HSN Code for Parts | HSN 84859000 GST Rate"
description: "Find HSN and GST Rates for 84859000 related to Parts with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84859000/"
---

# HSN Code 84859000: 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 8485: Additive manufacturing machines](https://busy.in/hsn/sub-chapter-8485/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Parts | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84859000 ?

It includes Parts of Transmission Shafts

### 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.

### 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.

### 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.

### 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.

## India's trade performance: HSN Code 84859000 (FY 2024-25)

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

- Exports: ₹11 Cr (+41.36% YoY) — 0.0003% of India's total exports
- Imports: ₹45 Cr (+17.89% YoY) — 0.0007% of India's total imports
- Trade balance: −₹34 Cr (Deficit); surplus rank #9949 of 12657 HSN codes
- Share of Sub-Chapter 8485: 29.24% of its exports; import side 16.22%
- Rank within Sub-Chapter 8485: #3 of 5 by export value; import-side #4

### Key metrics

- National export rank: #5681 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +370.48% in FY 2023-24
- Contribution to Sub-Ch. 8485: 29.24% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84859000

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. 8485 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8485 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — |
| FY 2019-20 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — |
| FY 2020-21 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — |
| FY 2021-22 | Nil | 0.0000% | — | — | Nil | 0.0000% | — | — | 0.00 | — |
| FY 2022-23 | 1.66 | 0.0000% | — | 27.85% | 18.40 | 0.0003% | — | 17.64% | −16.74 | #7628 |
| FY 2023-24 | 7.81 | 0.0002% | +370.48% | 69.55% | 37.96 | 0.0007% | +106.30% | 16.88% | −30.15 | #6034 |
| FY 2024-25 | 11.04 | 0.0003% | +41.36% | 29.24% | 44.75 | 0.0007% | +17.89% | 16.22% | −33.71 | #5681 |

## Key trade insights: HSN Code 84859000 export-import analysis

### Export snapshot for HSN Code 84859000

India exported ₹11.04 Crore worth of Parts in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 84859000 ranked #5681 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84859000 ranks #5681 out of 12657 HSN codes by total export value. Within Sub-Chapter 8485, it ranks #3 of 5. By trade surplus, it ranks #9949 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 84859000 exports

The strongest single-year export movement for HSN Code 84859000 was recorded in FY 2023-24, when exports surged by 370.48% over the prior year.

### India records a trade deficit of ₹33.71 Crore in HSN Code 84859000 goods

In FY 2024-25, India's imports of ₹44.75 Cr exceeded exports of ₹11.04 Cr, resulting in a trade deficit of ₹33.71 Crore — ranking #9949 of 12657 by surplus magnitude.

### HSN Code 84859000 contributes 29.24% of Sub-Chapter 8485 exports — ranked #3

Among the 5 HSN codes under Sub-Chapter 8485, HSN Code 84859000 ranks #3 by export value — accounting for 29.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 16.22% share (rank #4).

## Related HSN Codes in Sub-Chapter 8485

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 84851000: By metal deposit](https://busy.in/hsn/hsn-84851000/) | ₹12 Cr |
| #2 | [HSN Code 84858000: Additive mfg. machines other](https://busy.in/hsn/hsn-84858000/) | ₹12 Cr |
| #3 | HSN Code 84859000: Parts (this hsn code) | ₹11 Cr |
| #4 | [HSN Code 84852000: By plastics or rubber deposit](https://busy.in/hsn/hsn-84852000/) | ₹2 Cr |
| #5 | [HSN Code 84853000: By plaster, cement, ceramics or glass deposit](https://busy.in/hsn/hsn-84853000/) | < ₹1 Crore |