--- title: "HSN Code for Brewery Machinery | HSN 84384000 GST Rate" description: "Find HSN and GST Rates for 84384000 related to Brewery Machinery with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84384000/" --- # HSN Code 84384000: Brewery 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 8438: Food Preparation Machinery](https://busy.in/hsn/sub-chapter-8438/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Brewery machinery | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 84384000 ? It includes Other machinery : Diffusing machines (diffusers) ### Do e‑way bill and e‑invoice apply for Brewery 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. ### Can we claim ITC on inputs used to trade Brewery Machinery? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Brewery Machinery is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Brewery Machinery; Nil for exempt items if applicable). ### Any common misclassification issue with Brewery Machinery? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Brewery 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. ## India's trade performance: HSN Code 84384000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹39 Cr (+5.12% YoY) — 0.0010% of India's total exports - Imports: ₹15 Cr (+0.35% YoY) — 0.0002% of India's total imports - Trade balance: ₹24 Cr (Surplus); surplus rank #2696 of 12657 HSN codes - Share of Sub-Chapter 8438: 1.76% of its exports; import side 0.44% - Rank within Sub-Chapter 8438: #10 of 15 by export value; import-side #10 ### Key metrics - Export CAGR: -10.73% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3969 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +192.68% in FY 2020-21 - Contribution to Sub-Ch. 8438: 1.76% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84384000 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. 8438 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8438 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 76.32 | 0.0033% | — | 7.05% | 18.70 | 0.0005% | — | 1.26% | +57.62 | #2321 | | FY 2019-20 | 28.15 | 0.0013% | −63.12% | 2.95% | 12.66 | 0.0004% | −32.30% | 0.96% | +15.49 | #3677 | | FY 2020-21 | 82.39 | 0.0038% | +192.68% | 9.00% | 5.68 | 0.0002% | −55.13% | 0.42% | +76.71 | #2289 | | FY 2021-22 | 50.02 | 0.0016% | −39.29% | 3.92% | 5.39 | 0.0001% | −5.11% | 0.36% | +44.63 | #3358 | | FY 2022-23 | 42.32 | 0.0012% | −15.39% | 2.45% | 2.74 | 0.0000% | −49.17% | 0.17% | +39.58 | #3699 | | FY 2023-24 | 36.75 | 0.0010% | −13.16% | 2.14% | 14.47 | 0.0003% | +428.10% | 0.45% | +22.28 | #3964 | | FY 2024-25 | 38.63 | 0.0010% | +5.12% | 1.76% | 14.52 | 0.0002% | +0.35% | 0.44% | +24.11 | #3969 | - CAGR (7-year): exports -10.73%/yr, imports -4.13%/yr (consistently Surplus) ## Key trade insights: HSN Code 84384000 export-import analysis ### Export decline: -10.73% CAGR over 7 years India's exports under HSN Code 84384000 have declined at a compound annual rate of -10.73% over 7 fiscal years, falling from ₹76.32 Crore in FY 2018-19 to ₹38.63 Crore in FY 2024-25. ### HSN Code 84384000 ranked #3969 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84384000 ranks #3969 out of 12657 HSN codes by total export value. Within Sub-Chapter 8438, it ranks #10 of 15. By trade surplus, it ranks #2696 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 84384000 exports The strongest single-year export movement for HSN Code 84384000 was recorded in FY 2020-21, when exports surged by 192.68% over the prior year. ### India maintains a trade surplus of ₹24.11 Crore in HSN Code 84384000 goods In FY 2024-25, India's exports of ₹38.63 Cr exceeded imports of ₹14.52 Cr, resulting in a trade surplus of ₹24.11 Crore — ranking #2696 of 12657 by surplus magnitude. ### Import growth of -4.13% CAGR signals stable import dependency for Brewery Machinery India's imports under HSN Code 84384000 have grown at -4.13% CAGR, reaching ₹14.52 Crore in FY 2024-25. ### HSN Code 84384000 contributes 1.76% of Sub-Chapter 8438 exports — ranked #10 Among the 15 HSN codes under Sub-Chapter 8438, HSN Code 84384000 ranks #10 by export value — accounting for 1.76% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.44% share (rank #10). ## Related HSN Codes in Sub-Chapter 8438 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 84388090: Other Machinery \| Other](https://busy.in/hsn/hsn-84388090/) | ₹669 Cr | | #2 | [HSN Code 84389010: Parts\| Of Sugar Manufacturing Machinery](https://busy.in/hsn/hsn-84389010/) | ₹625 Cr | | #3 | [HSN Code 84389090: Parts \| Of Other Machinery](https://busy.in/hsn/hsn-84389090/) | ₹205 Cr | | #4 | [HSN Code 84381010: Bakery Machinery](https://busy.in/hsn/hsn-84381010/) | ₹150 Cr | | #5 | [HSN Code 84386000: Machinery for fruit and vegetable preparation](https://busy.in/hsn/hsn-84386000/) | ₹147 Cr | | #6 | [HSN Code 84383090: Machinery For Sugar Manufacture \| Other](https://busy.in/hsn/hsn-84383090/) | ₹145 Cr | | #7 | [HSN Code 84383010: Machinery for sugar manufacture](https://busy.in/hsn/hsn-84383010/) | ₹77 Cr | | #8 | [HSN Code 84388040: Machinery: Tea leaf rolling/cutting](https://busy.in/hsn/hsn-84388040/) | ₹54 Cr | | #9 | [HSN Code 84382000: Confectionery machinery](https://busy.in/hsn/hsn-84382000/) | ₹40 Cr | | #10 | HSN Code 84384000: Brewery Machinery (this hsn code) | ₹39 Cr |