---
title: "8431 HSN Code | HSN Code for Machinery parts for headings 8425-8430 in India"
description: "Know more about 8431 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8431 covering Machinery parts for headings 8425-8430."
canonical: "https://busy.in/hsn/sub-chapter-8431/"
---

# HSN Sub-chapter 8431: Machinery parts for headings 8425-8430

Parts suitable for use solely or principally with the machinery of headings 8425 to 8430

Part of [Chapter 84: Nuclear Reactors, Boilers & Machinery](https://busy.in/hsn/chapter-84/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 84311010 | [Agricultural Harvesters](https://busy.in/hsn/hsn-84311010/) |
| 84311090 | [Of Machinery Of Heading 8425 \| Other](https://busy.in/hsn/hsn-84311090/) |
| 84312010 | [Fork lift truck parts](https://busy.in/hsn/hsn-84312010/) |
| 84312090 | [Of Machinery Of Heading 8427 \| Other](https://busy.in/hsn/hsn-84312090/) |
| 84313100 | [Lifts, skip hoists, escalators](https://busy.in/hsn/hsn-84313100/) |
| 84313910 | [Other Elevator/Conveyor/Moving Equipment Parts (Heading 8428)](https://busy.in/hsn/hsn-84313910/) |
| 84313990 | [Of machinery of heading 8428: Other : Other](https://busy.in/hsn/hsn-84313990/) |
| 84314100 | [Buckets, Shovels, Grabs & Grips: Machinery Parts of Heading 8426-8430](https://busy.in/hsn/hsn-84314100/) |
| 84314200 | [Bulldozers & Angledozer Blades](https://busy.in/hsn/hsn-84314200/) |
| 84314310 | [Parts of Self-Propelled Boring/Sinking Machinery](https://busy.in/hsn/hsn-84314310/) |
| 84314390 | [Other Boring/Sinking Machinery Parts](https://busy.in/hsn/hsn-84314390/) |
| 84314910 | [Other Road Roller Parts (Mechanically Propelled, Heading 8426/29/30)](https://busy.in/hsn/hsn-84314910/) |
| 84314920 | [Other Ship Derrick/Crane Parts (Heading 8426/29/30)](https://busy.in/hsn/hsn-84314920/) |
| 84314930 | [Earth/Mineral/Ore Excavating Machinery Parts](https://busy.in/hsn/hsn-84314930/) |
| 84314940 | [Parts for Harvesting Machines](https://busy.in/hsn/hsn-84314940/) |
| 84314990 | [Parts of machinery](https://busy.in/hsn/hsn-84314990/) |

## Frequently asked questions

### What products are classified under HSN 8431

It includes Machinery parts for headings 8425-8430

### Can I claim ITC on inputs and services used for Machinery parts for headings 8425-8430?

If your outward supply of Machinery parts for headings 8425-8430 is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### Any import/export nuance for Machinery parts for headings 8425-8430?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### If I repair and return Machinery parts for headings 8425-8430, 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.

### How should I document Machinery parts for headings 8425-8430 sent for job work?

Use a delivery challan for sending Machinery parts for headings 8425-8430 to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### How do I bill a kit or combo that includes Machinery parts for headings 8425-8430?

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.

## India's trade performance: HSN Sub-Chapter 8431 (FY 2024-25)

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

- Exports: ₹11,648 Cr (+3.04% YoY) — 0.3145% of India's total exports
- Imports: ₹15,176 Cr (+8.39% YoY) — 0.2489% of India's total imports
- Trade balance: −₹3,529 Cr (Deficit); surplus rank #1081 of 1233 sub-chapters
- Share of Chapter 84: 4.11% of its exports; import side 2.79%
- Rank within Chapter 84: #8 of 86 by export value; import-side #10

### Key metrics

- Export CAGR: 13.93% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #51 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +72.52% in FY 2021-22
- Contribution to Ch. 84: 4.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8431

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 Ch. 84 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 84 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5,325.74 | 0.2320% | — | 3.63% | 10,567.63 | 0.2943% | — | 3.45% | −5,241.89 | #79 |
| FY 2019-20 | 5,416.47 | 0.2452% | +1.70% | 3.67% | 8,328.28 | 0.2483% | −21.19% | 2.71% | −2,911.81 | #77 |
| FY 2020-21 | 4,501.72 | 0.2093% | −16.89% | 3.21% | 8,632.20 | 0.2962% | +3.65% | 3.15% | −4,130.48 | #97 |
| FY 2021-22 | 7,766.39 | 0.2475% | +72.52% | 4.10% | 11,509.84 | 0.2518% | +33.34% | 3.05% | −3,743.45 | #69 |
| FY 2022-23 | 9,953.20 | 0.2749% | +28.16% | 4.50% | 12,384.47 | 0.2154% | +7.60% | 2.83% | −2,431.27 | #58 |
| FY 2023-24 | 11,304.49 | 0.3124% | +13.58% | 4.54% | 14,001.50 | 0.2493% | +13.06% | 2.95% | −2,697.01 | #51 |
| FY 2024-25 | 11,647.68 | 0.3145% | +3.04% | 4.11% | 15,176.26 | 0.2489% | +8.39% | 2.79% | −3,528.58 | #51 |

- CAGR (7-year): exports 13.93%/yr, imports 6.22%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8431 export-import analysis

### Consistent export growth: 13.93% CAGR over 7 years

India's exports under HSN Sub-Chapter 8431 have grown at a compound annual rate of 13.93% over 7 fiscal years, rising from ₹5,325.74 Crore in FY 2018-19 to ₹11,647.68 Crore in FY 2024-25.

### HSN Sub-Chapter 8431 ranked #51 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8431 ranks #51 out of 1233 sub-chapters by total export value. Within Chapter 84, it ranks #8 of 86. By trade surplus, it ranks #1081 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8431 exports

The strongest single-year export movement for HSN Sub-Chapter 8431 was recorded in FY 2021-22, when exports surged by 72.52% over the prior year.

### India records a trade deficit of ₹3,528.58 Crore in HSN Sub-Chapter 8431 goods

In FY 2024-25, India's imports of ₹15,176.26 Cr exceeded exports of ₹11,647.68 Cr, resulting in a trade deficit of ₹3,528.58 Crore — ranking #1081 of 1233 by surplus magnitude.

### Import growth of 6.22% CAGR signals stable import dependency for Machinery parts for headings 8425-8430

India's imports under HSN Sub-Chapter 8431 have grown at 6.22% CAGR, reaching ₹15,176.26 Crore in FY 2024-25.

### HSN Sub-Chapter 8431 contributes 4.11% of Chapter 84 exports — ranked #8

Among the 86 sub-chapters under Chapter 84, HSN Sub-Chapter 8431 ranks #8 by export value — accounting for 4.11% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.79% share (rank #10).

## Related Sub-Chapters in Chapter 84

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8411: Turbo-jets & gas turbines](https://busy.in/hsn/sub-chapter-8411/) | ₹44,981 Cr |
| #2 | [HSN Sub-Chapter 8481: Pressure-reducing valves](https://busy.in/hsn/sub-chapter-8481/) | ₹20,993 Cr |
| #3 | [HSN Sub-Chapter 8483: Transmission shafts & cranks](https://busy.in/hsn/sub-chapter-8483/) | ₹18,429 Cr |
| #4 | [HSN Sub-Chapter 8409: Parts for engine machinery](https://busy.in/hsn/sub-chapter-8409/) | ₹14,091 Cr |
| #5 | [HSN Sub-Chapter 8413: Fire extinguisher charges](https://busy.in/hsn/sub-chapter-8413/) | ₹12,900 Cr |
| #6 | [HSN Sub-Chapter 8414: Air pumps, compressors, ventilators](https://busy.in/hsn/sub-chapter-8414/) | ₹12,257 Cr |
| #7 | [HSN Sub-Chapter 8429: Self-propelled bulldozers](https://busy.in/hsn/sub-chapter-8429/) | ₹12,180 Cr |
| #8 | HSN Sub-Chapter 8431: Machinery parts for headings 8425-8430 (this hsn sub-chapter) | ₹11,648 Cr |
| #9 | [HSN Sub-Chapter 8408: Diesel Engines](https://busy.in/hsn/sub-chapter-8408/) | ₹11,234 Cr |
| #10 | [HSN Sub-Chapter 8479: Mechanical appliances](https://busy.in/hsn/sub-chapter-8479/) | ₹10,758 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8401 | [Nuclear reactors](https://busy.in/hsn/sub-chapter-8401/) |
| 8402 | [Vapor Generating Boilers](https://busy.in/hsn/sub-chapter-8402/) |
| 8403 | [Central heating boilers](https://busy.in/hsn/sub-chapter-8403/) |
| 8404 | [Boiler auxiliary plant](https://busy.in/hsn/sub-chapter-8404/) |
| 8405 | [Gas generators and purifiers](https://busy.in/hsn/sub-chapter-8405/) |
| 8406 | [Steam & vapour turbines](https://busy.in/hsn/sub-chapter-8406/) |
| 8407 | [Retail Filament Yarn](https://busy.in/hsn/sub-chapter-8407/) |
| 8408 | [Diesel Engines](https://busy.in/hsn/sub-chapter-8408/) |
| 8409 | [Parts for engine machinery](https://busy.in/hsn/sub-chapter-8409/) |
| 8410 | [Hydraulic turbines](https://busy.in/hsn/sub-chapter-8410/) |
| 8411 | [Turbo-jets & gas turbines](https://busy.in/hsn/sub-chapter-8411/) |
| 8412 | [Other engines & motors](https://busy.in/hsn/sub-chapter-8412/) |
| 8413 | [Fire extinguisher charges](https://busy.in/hsn/sub-chapter-8413/) |
| 8414 | [Air pumps, compressors, ventilators](https://busy.in/hsn/sub-chapter-8414/) |
| 8415 | [Motorized AC Machines](https://busy.in/hsn/sub-chapter-8415/) |
| 8416 | [Furnace Burners](https://busy.in/hsn/sub-chapter-8416/) |
| 8417 | [Knitted garments](https://busy.in/hsn/sub-chapter-8417/) |
| 8418 | [Refrigerators, freezers, heat pumps](https://busy.in/hsn/sub-chapter-8418/) |
| 8419 | [Non-Domestic Treatment Machines](https://busy.in/hsn/sub-chapter-8419/) |
| 8420 | [Rolling machines for non-metals](https://busy.in/hsn/sub-chapter-8420/) |
| 8421 | [Centrifuges & filtering machines](https://busy.in/hsn/sub-chapter-8421/) |
| 8422 | [Dishwashing & packaging machinery](https://busy.in/hsn/sub-chapter-8422/) |
| 8423 | [Weighing Machinery](https://busy.in/hsn/sub-chapter-8423/) |
| 8424 | [Liquid sprayers](https://busy.in/hsn/sub-chapter-8424/) |
| 8425 | [Hypochlorites & chlorites](https://busy.in/hsn/sub-chapter-8425/) |
| 8426 | [Ship’s Cranes](https://busy.in/hsn/sub-chapter-8426/) |
| 8427 | [Vehicle Chassis](https://busy.in/hsn/sub-chapter-8427/) |
| 8428 | [Lifting & loading machinery](https://busy.in/hsn/sub-chapter-8428/) |
| 8429 | [Self-propelled bulldozers](https://busy.in/hsn/sub-chapter-8429/) |
| 8430 | [Earth boring machinery](https://busy.in/hsn/sub-chapter-8430/) |
| 8432 | [Agricultural machinery](https://busy.in/hsn/sub-chapter-8432/) |
| 8433 | [Harvesting Machinery](https://busy.in/hsn/sub-chapter-8433/) |
| 8434 | [Milking Machines, Dairy Machinery](https://busy.in/hsn/sub-chapter-8434/) |
| 8435 | [Wine production machinery](https://busy.in/hsn/sub-chapter-8435/) |
| 8436 | [Agricultural Machines](https://busy.in/hsn/sub-chapter-8436/) |
| 8437 | [Grain Sorting Machines](https://busy.in/hsn/sub-chapter-8437/) |
| 8438 | [Food Preparation Machinery](https://busy.in/hsn/sub-chapter-8438/) |
| 8439 | [Paper-making Machinery](https://busy.in/hsn/sub-chapter-8439/) |
| 8440 | [Bookbinding Machinery](https://busy.in/hsn/sub-chapter-8440/) |
| 8441 | [Paper pulp production machinery](https://busy.in/hsn/sub-chapter-8441/) |
| 8442 | [Plate making Machinery & equipment](https://busy.in/hsn/sub-chapter-8442/) |
| 8443 | [Printing machinery & accessories](https://busy.in/hsn/sub-chapter-8443/) |
| 8444 | [Electrical transformers](https://busy.in/hsn/sub-chapter-8444/) |
| 8445 | [Textile Machines](https://busy.in/hsn/sub-chapter-8445/) |
| 8446 | [Weaving machines](https://busy.in/hsn/sub-chapter-8446/) |
| 8447 | [Knitting & Stitch-Bonding Machines](https://busy.in/hsn/sub-chapter-8447/) |
| 8448 | [Auxiliary Machinery](https://busy.in/hsn/sub-chapter-8448/) |
| 8449 | [Felt & Nonwoven Machinery](https://busy.in/hsn/sub-chapter-8449/) |
| 8450 | [Washing machines](https://busy.in/hsn/sub-chapter-8450/) |
| 8451 | [Textile Industry Machinery](https://busy.in/hsn/sub-chapter-8451/) |
| 8452 | [Sewing Machines & Accessories](https://busy.in/hsn/sub-chapter-8452/) |
| 8453 | [Machinery for working leather & hides](https://busy.in/hsn/sub-chapter-8453/) |
| 8454 | [Metallurgical Casting Machines](https://busy.in/hsn/sub-chapter-8454/) |
| 8455 | [Metal-Rolling Mills](https://busy.in/hsn/sub-chapter-8455/) |
| 8456 | [Laser Removal Tools](https://busy.in/hsn/sub-chapter-8456/) |
| 8457 | [Metalworking Machines](https://busy.in/hsn/sub-chapter-8457/) |
| 8458 | [Metal Lathes](https://busy.in/hsn/sub-chapter-8458/) |
| 8459 | [Drilling Machines](https://busy.in/hsn/sub-chapter-8459/) |
| 8460 | [Machine-Tools For Metal Finishing](https://busy.in/hsn/sub-chapter-8460/) |
| 8461 | [Metal Cutting & Shaping Machine](https://busy.in/hsn/sub-chapter-8461/) |
| 8462 | [Metal forging & die-stamping machines](https://busy.in/hsn/sub-chapter-8462/) |
| 8463 | [Fork-lift trucks](https://busy.in/hsn/sub-chapter-8463/) |
| 8464 | [Parts & Accessories For Machine Tools](https://busy.in/hsn/sub-chapter-8464/) |
| 8465 | [Machine-tools for hard materials](https://busy.in/hsn/sub-chapter-8465/) |
| 8466 | [Machine parts](https://busy.in/hsn/sub-chapter-8466/) |
| 8467 | [Hand Tools, Hydraulic & Motorized](https://busy.in/hsn/sub-chapter-8467/) |
| 8468 | [Welding apparatus](https://busy.in/hsn/sub-chapter-8468/) |
| 8470 | [Calculating machines & cash registers](https://busy.in/hsn/sub-chapter-8470/) |
| 8471 | [Data processing machines & readers](https://busy.in/hsn/sub-chapter-8471/) |
| 8472 | [Other Office Machines](https://busy.in/hsn/sub-chapter-8472/) |
| 8473 | [Machine Parts & Accessories](https://busy.in/hsn/sub-chapter-8473/) |
| 8474 | [Sorting, grinding & mixing Machinery](https://busy.in/hsn/sub-chapter-8474/) |
| 8475 | [Glass lamp assembly machines](https://busy.in/hsn/sub-chapter-8475/) |
| 8476 | [Vending Machines](https://busy.in/hsn/sub-chapter-8476/) |
| 8477 | [Rubber & Plastic Machines](https://busy.in/hsn/sub-chapter-8477/) |
| 8478 | [Tobacco processing machinery](https://busy.in/hsn/sub-chapter-8478/) |
| 8479 | [Mechanical appliances](https://busy.in/hsn/sub-chapter-8479/) |
| 8480 | [Moulding Boxes & Patterns](https://busy.in/hsn/sub-chapter-8480/) |
| 8481 | [Pressure-reducing valves](https://busy.in/hsn/sub-chapter-8481/) |
| 8482 | [Ball Or Roller Bearings](https://busy.in/hsn/sub-chapter-8482/) |
| 8483 | [Transmission shafts & cranks](https://busy.in/hsn/sub-chapter-8483/) |
| 8484 | [Metal gaskets & mechanical seals](https://busy.in/hsn/sub-chapter-8484/) |
| 8485 | [Additive manufacturing machines](https://busy.in/hsn/sub-chapter-8485/) |
| 8486 | [Semiconductor Manufacturing Machines](https://busy.in/hsn/sub-chapter-8486/) |
| 8487 | [Non-electrical machine parts](https://busy.in/hsn/sub-chapter-8487/) |