---
title: "HSN Code for Other Machinery | Flour Mill Machinery | HSN 84378010 GST Rate"
description: "Find HSN and GST Rates for 84378010 related to Other Machinery | Flour Mill Machinery with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84378010/"
---

# HSN Code 84378010: Other Machinery | Flour Mill Machinery

- [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 8437: Grain Sorting Machines](https://busy.in/hsn/sub-chapter-8437/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other machinery : Flour mill machinery | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84378010 ?

It includes Parts for Machines Sorting Seed, Grain & Legumes

### Any common misclassification issue with Other Machinery / Flour Mill Machinery?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Other Machinery / Flour Mill Machinery?

Under HSN 84378010, Other Machinery / Flour Mill Machinery attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Other Machinery / Flour Mill Machinery?

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 Other Machinery / Flour Mill Machinery?

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

### Do e‑way bill and e‑invoice apply for Other Machinery / Flour Mill Machinery?

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.

### How should mixed supplies be billed when Other Machinery / Flour Mill Machinery is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Machinery / Flour Mill Machinery; Nil for exempt items if applicable).

## India's trade performance: HSN Code 84378010 (FY 2024-25)

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

- Exports: ₹74 Cr (+16.32% YoY) — 0.0020% of India's total exports
- Imports: ₹116 Cr (−5.13% YoY) — 0.0019% of India's total imports
- Trade balance: −₹42 Cr (Deficit); surplus rank #10107 of 12657 HSN codes
- Share of Sub-Chapter 8437: 10.49% of its exports; import side 6.58%
- Rank within Sub-Chapter 8437: #5 of 7 by export value; import-side #4

### Key metrics

- Export CAGR: 12.54% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3069 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +44.30% in FY 2021-22
- Contribution to Sub-Ch. 8437: 10.49% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84378010

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. 8437 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8437 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 36.41 | 0.0016% | — | 7.68% | 109.11 | 0.0030% | — | 13.41% | −72.70 | #3320 |
| FY 2019-20 | 40.45 | 0.0018% | +11.10% | 8.01% | 104.68 | 0.0031% | −4.06% | 10.74% | −64.23 | #3188 |
| FY 2020-21 | 41.85 | 0.0019% | +3.46% | 7.46% | 109.61 | 0.0038% | +4.71% | 10.20% | −67.76 | #3188 |
| FY 2021-22 | 60.39 | 0.0019% | +44.30% | 9.37% | 133.42 | 0.0029% | +21.72% | 10.50% | −73.03 | #3111 |
| FY 2022-23 | 63.66 | 0.0018% | +5.41% | 8.38% | 128.83 | 0.0022% | −3.44% | 7.82% | −65.17 | #3158 |
| FY 2023-24 | 63.61 | 0.0018% | −0.08% | 8.93% | 122.04 | 0.0022% | −5.27% | 6.08% | −58.43 | #3200 |
| FY 2024-25 | 73.99 | 0.0020% | +16.32% | 10.49% | 115.78 | 0.0019% | −5.13% | 6.58% | −41.79 | #3069 |

- CAGR (7-year): exports 12.54%/yr, imports 0.99%/yr (consistently Deficit)

## Key trade insights: HSN Code 84378010 export-import analysis

### Consistent export growth: 12.54% CAGR over 7 years

India's exports under HSN Code 84378010 have grown at a compound annual rate of 12.54% over 7 fiscal years, rising from ₹36.41 Crore in FY 2018-19 to ₹73.99 Crore in FY 2024-25.

### HSN Code 84378010 ranked #3069 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84378010 ranks #3069 out of 12657 HSN codes by total export value. Within Sub-Chapter 8437, it ranks #5 of 7. By trade surplus, it ranks #10107 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 84378010 exports

The strongest single-year export movement for HSN Code 84378010 was recorded in FY 2021-22, when exports surged by 44.30% over the prior year.

### India records a trade deficit of ₹41.79 Crore in HSN Code 84378010 goods

In FY 2024-25, India's imports of ₹115.78 Cr exceeded exports of ₹73.99 Cr, resulting in a trade deficit of ₹41.79 Crore — ranking #10107 of 12657 by surplus magnitude.

### Import growth of 0.99% CAGR signals stable import dependency for Other Machinery | Flour Mill Machinery

India's imports under HSN Code 84378010 have grown at 0.99% CAGR, reaching ₹115.78 Crore in FY 2024-25.

### HSN Code 84378010 contributes 10.49% of Sub-Chapter 8437 exports — ranked #5

Among the 7 HSN codes under Sub-Chapter 8437, HSN Code 84378010 ranks #5 by export value — accounting for 10.49% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.58% share (rank #4).

## Related HSN Codes in Sub-Chapter 8437

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 84379020: Parts \| Of Rice Mill Machinery](https://busy.in/hsn/hsn-84379020/) | ₹174 Cr |
| #2 | [HSN Code 84371000: Wool Processing Machines: Other Textile Fibre Preparation](https://busy.in/hsn/hsn-84371000/) | ₹163 Cr |
| #3 | [HSN Code 84379010: Parts \| Of Flour Mill Machinery](https://busy.in/hsn/hsn-84379010/) | ₹95 Cr |
| #4 | [HSN Code 84379090: Parts for Machines Sorting Seed, Grain & Legumes](https://busy.in/hsn/hsn-84379090/) | ₹81 Cr |
| #5 | HSN Code 84378010: Other Machinery \| Flour Mill Machinery (this hsn code) | ₹74 Cr |
| #6 | [HSN Code 84378020: Other machinery : Rice mill machinery](https://busy.in/hsn/hsn-84378020/) | ₹68 Cr |
| #7 | [HSN Code 84378090: Other machinery : Other](https://busy.in/hsn/hsn-84378090/) | ₹51 Cr |