--- title: "HSN Code for Machinery For Making Paper Or Paperboard | HSN 84385000 GST Rate" description: "Find HSN and GST Rates for 84385000 related to Machinery For Making Paper Or Paperboard with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84385000/" --- # HSN Code 84385000: Machinery For Making Paper Or Paperboard - [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 | | --- | --- | --- | --- | --- | | Machinery for the preparation of meat or poultry | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 84385000 ? It includes Machinery: Tea leaf rolling/cutting ### How should mixed supplies be billed when Machinery For Making Paper Or Paperboard is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Machinery For Making Paper Or Paperboard; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Machinery For Making Paper Or Paperboard? 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. ### Any common misclassification issue with Machinery For Making Paper Or Paperboard? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Machinery For Making Paper Or Paperboard? 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 much GST applies to Machinery For Making Paper Or Paperboard? Under HSN 84385000, Machinery For Making Paper Or Paperboard attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 84385000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹23 Cr (+59.16% YoY) — 0.0006% of India's total exports - Imports: ₹101 Cr (−30.52% YoY) — 0.0017% of India's total imports - Trade balance: −₹78 Cr (Deficit); surplus rank #10594 of 12657 HSN codes - Share of Sub-Chapter 8438: 1.05% of its exports; import side 3.05% - Rank within Sub-Chapter 8438: #11 of 15 by export value; import-side #6 ### Key metrics - Export CAGR: 14.05% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4670 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +275.58% in FY 2021-22 - Contribution to Sub-Ch. 8438: 1.05% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84385000 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 | 10.50 | 0.0005% | — | 0.97% | 59.60 | 0.0017% | — | 4.00% | −49.10 | #4940 | | FY 2019-20 | 7.36 | 0.0003% | −29.90% | 0.77% | 54.41 | 0.0016% | −8.71% | 4.13% | −47.05 | #5390 | | FY 2020-21 | 3.03 | 0.0001% | −58.83% | 0.33% | 59.05 | 0.0020% | +8.53% | 4.39% | −56.02 | #6550 | | FY 2021-22 | 11.38 | 0.0004% | +275.58% | 0.89% | 68.09 | 0.0015% | +15.31% | 4.50% | −56.71 | #5314 | | FY 2022-23 | 10.75 | 0.0003% | −5.54% | 0.62% | 91.41 | 0.0016% | +34.25% | 5.62% | −80.66 | #5539 | | FY 2023-24 | 14.52 | 0.0004% | +35.07% | 0.84% | 144.80 | 0.0026% | +58.41% | 4.51% | −130.28 | #5210 | | FY 2024-25 | 23.11 | 0.0006% | +59.16% | 1.05% | 100.61 | 0.0017% | −30.52% | 3.05% | −77.50 | #4670 | - CAGR (7-year): exports 14.05%/yr, imports 9.12%/yr (consistently Deficit) ## Key trade insights: HSN Code 84385000 export-import analysis ### Consistent export growth: 14.05% CAGR over 7 years India's exports under HSN Code 84385000 have grown at a compound annual rate of 14.05% over 7 fiscal years, rising from ₹10.50 Crore in FY 2018-19 to ₹23.11 Crore in FY 2024-25. ### HSN Code 84385000 ranked #4670 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84385000 ranks #4670 out of 12657 HSN codes by total export value. Within Sub-Chapter 8438, it ranks #11 of 15. By trade surplus, it ranks #10594 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 84385000 exports The strongest single-year export movement for HSN Code 84385000 was recorded in FY 2021-22, when exports surged by 275.58% over the prior year. ### India records a trade deficit of ₹77.50 Crore in HSN Code 84385000 goods In FY 2024-25, India's imports of ₹100.61 Cr exceeded exports of ₹23.11 Cr, resulting in a trade deficit of ₹77.50 Crore — ranking #10594 of 12657 by surplus magnitude. ### Import growth of 9.12% CAGR signals stable import dependency for Machinery For Making Paper Or Paperboard India's imports under HSN Code 84385000 have grown at 9.12% CAGR, reaching ₹100.61 Crore in FY 2024-25. ### HSN Code 84385000 contributes 1.05% of Sub-Chapter 8438 exports — ranked #11 Among the 15 HSN codes under Sub-Chapter 8438, HSN Code 84385000 ranks #11 by export value — accounting for 1.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.05% share (rank #6). ## 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](https://busy.in/hsn/hsn-84384000/) | ₹39 Cr | | #11 | HSN Code 84385000: Machinery For Making Paper Or Paperboard (this hsn code) | ₹23 Cr |