8404 HSN Code: Boiler auxiliary plant

HSN Sub Chapter 8404 represents Boiler auxiliary plant under GST classification. This code helps businesses identify Boiler auxiliary plant correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 8404, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Boiler auxiliary plant.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

New GST Rate for HSN Code 8404

GST Rate for Boiler auxiliary plant under HSN Code 8404. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

84

HSN Code

8404

HSN Description

Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8404

Following tariff HSN codes fall under Boiler auxiliary plant.

Tariff HSN

84041000

Description

Auxiliary plants for use with boilers of heading 8402 or 8403

Tariff HSN

84042000

Description

Condensers for steam or other vapour power units

Tariff HSN

84049000

Description

Parts

India’s Trade Performance — HSN Sub-Chapter 8404 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

₹403 Cr

−17.15% vs FY 2023-24

0.0109% of India’s total exports

India’s Imports

FY 2024-25

₹152 Cr

−29.98% vs FY 2023-24

0.0025% of India’s total imports

Trade Balance

FY 2024-25

₹251 Cr

Trade Surplus

Surplus rank #309 of 1233 subchapters

% of Chapter 84

FY 2024-25

0.14%

Share of Chapter 84’s total exports in FY 2024-25

Import side: 0.03% of Chapter 84’s imports

Rank Within Chapter 84

FY 2024-25

#55 of 86

Position by export value among subchapters in Chapter 84

Import-side rank: #80 of 86

At a glance

−9.73%

Export CAGR

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

#570

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+48.47%

Peak Growth Year

FY 2023-24 · strongest single-year move

0.14%

Contribution to Ch. 84

Share of Chapter 84 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Sub-Chapter 8404

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 #342

Balance

+613.93

Exports

744.48 ₹ Cr

0.0324% share

— YoY

0.51% of Ch. 84

Imports

130.55 ₹ Cr

0.0036% share

— YoY

0.04% of Ch. 84

FY 2019-20 Exp. Rank #358

Balance

+255.50

Exports

656.27 ₹ Cr

0.0297% share

−11.85% YoY

0.44% of Ch. 84

Imports

400.77 ₹ Cr

0.0119% share

+206.99% YoY

0.13% of Ch. 84

FY 2020-21 Exp. Rank #376

Balance

+274.05

Exports

633.90 ₹ Cr

0.0295% share

−3.41% YoY

0.45% of Ch. 84

Imports

359.85 ₹ Cr

0.0123% share

−10.21% YoY

0.13% of Ch. 84

FY 2021-22 Exp. Rank #521

Balance

+320.26

Exports

413.70 ₹ Cr

0.0132% share

−34.74% YoY

0.22% of Ch. 84

Imports

93.44 ₹ Cr

0.0020% share

−74.03% YoY

0.02% of Ch. 84

FY 2022-23 Exp. Rank #602

Balance

+260.29

Exports

327.56 ₹ Cr

0.0090% share

−20.82% YoY

0.15% of Ch. 84

Imports

67.27 ₹ Cr

0.0012% share

−28.01% YoY

0.02% of Ch. 84

FY 2023-24 Exp. Rank #530

Balance

+269.63

Exports

486.32 ₹ Cr

0.0134% share

+48.47% YoY

0.20% of Ch. 84

Imports

216.69 ₹ Cr

0.0039% share

+222.12% YoY

0.05% of Ch. 84

FY 2024-25 Exp. Rank #570

Balance

+251.19

Exports

402.92 ₹ Cr

0.0109% share

−17.15% YoY

0.14% of Ch. 84

Imports

151.73 ₹ Cr

0.0025% share

−29.98% YoY

0.03% of Ch. 84

CAGR · 7-Year

Exports

−9.73% /yr

Imports

2.54% /yr

Consistently Surplus
Chapter 84 total

reference, FY 2024-25

Export

₹2,83,259.46 Cr

Import

₹5,43,949.32 Cr

Trade Balance

−2,60,689.86

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

Key Trade Insights: HSN Sub-Chapter 8404 Export-Import Analysis

Export Decline: −9.73% CAGR Over 7 Years

India's exports under HSN Sub-Chapter 8404 have declined at a compound annual rate of −9.73% over 7 fiscal years, falling from ₹744.48 Crore in FY 2018-19 to ₹402.92 Crore in FY 2024-25.

HSN Sub-Chapter 8404 Ranked #570 Among All 1233 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8404 ranks #570 out of 1233 subchapters by total export value. Within Chapter 84, it ranks #55 of 86. By trade surplus, it ranks #309 of 1233.

FY 2023-24 Was the Strongest Growth Year for HSN Sub-Chapter 8404 Exports

The strongest single-year export movement for HSN Sub-Chapter 8404 was recorded in FY 2023-24, when exports surged by 48.47% over the prior year.

India Maintains a Trade Surplus of ₹251.19 Crore in HSN Sub-Chapter 8404 Goods

In FY 2024-25, India's exports of ₹402.92 Cr exceeded imports of ₹151.73 Cr, resulting in a trade surplus of ₹251.19 Crore — ranking #309 of 1233 by surplus magnitude.

Import Growth of 2.54% CAGR Signals Stable Import Dependency for Boiler auxiliary plant

India's imports under HSN Sub-Chapter 8404 have grown at 2.54% CAGR, reaching ₹151.73 Crore in FY 2024-25.

HSN Sub-Chapter 8404 Contributes 0.14% of Chapter 84 Exports — Ranked #55

Among the 86 subchapters under Chapter 84, HSN Sub-Chapter 8404 ranks #55 by export value — accounting for 0.14% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #80).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8404 and GST compliance.

What products are classified under HSN 8404

It includes Boiler auxiliary plant

Any special steps when selling Boiler auxiliary plant through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

Does packaging or branding change how GST applies to Boiler auxiliary plant?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Boiler auxiliary plant is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

Does MRP, weight or pack size change GST treatment for Boiler auxiliary plant?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

What are the e‑way bill and e‑invoice points while moving Boiler auxiliary plant?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

How do I bill a kit or combo that includes Boiler auxiliary plant?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

If I repair and return Boiler auxiliary plant, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

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.

Explore More HSN Codes from Chapter 84