---
title: "HSN Code for Other machinery : Diffusing machines (diffusers) | HSN 84388030 GST Rate"
description: "Find HSN and GST Rates for 84388030 related to Other machinery : Diffusing machines (diffusers) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84388030/"
---

# HSN Code 84388030: Other machinery : Diffusing machines (diffusers)

- [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 |
| --- | --- | --- | --- | --- |
| Other machinery : Diffusing machines (diffusers) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84388030 ?

It includes Machinery for pulp of fibrous material

### Does packaging or labelling change the GST for Other machinery : Diffusing machines (diffusers)?

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 : Diffusing machines (diffusers)?

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

### Any common misclassification issue with Other machinery : Diffusing machines (diffusers)?

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

### How should mixed supplies be billed when Other machinery : Diffusing machines (diffusers) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other machinery : Diffusing machines (diffusers); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other machinery : Diffusing machines (diffusers)?

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.

## India's trade performance: HSN Code 84388030 (FY 2024-25)

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

- Exports: < ₹1 Crore (+38.71% YoY) — 0.0000% of India's total exports
- Imports: ₹2 Cr (−67.07% YoY) — 0.0000% of India's total imports
- Trade balance: −₹2 Cr (Deficit); surplus rank #8185 of 12657 HSN codes
- Share of Sub-Chapter 8438: 0.02% of its exports; import side 0.07%
- Rank within Sub-Chapter 8438: #15 of 15 by export value; import-side #12

### Key metrics

- Export CAGR: -13.83% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8930 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +113.04% in FY 2022-23
- Contribution to Sub-Ch. 8438: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84388030

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 | 1.05 | 0.0000% | — | 0.10% | < ₹1 Crore | 0.0000% | — | 0.02% | +0.69 | #7581 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −67.62% | 0.04% | < ₹1 Crore | 0.0000% | −38.89% | 0.02% | +0.12 | #8491 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −14.71% | 0.03% | < ₹1 Crore | 0.0000% | −22.73% | 0.01% | +0.12 | #8627 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −20.69% | 0.02% | < ₹1 Crore | 0.0000% | +11.76% | 0.01% | +0.04 | #9112 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +113.04% | 0.03% | 1.16 | 0.0000% | +510.53% | 0.07% | −0.67 | #8693 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −36.73% | 0.02% | 7.35 | 0.0001% | +533.62% | 0.23% | −7.04 | #9158 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +38.71% | 0.02% | 2.42 | 0.0000% | −67.07% | 0.07% | −1.99 | #8930 |

- CAGR (7-year): exports -13.83%/yr, imports 37.38%/yr (consistently Deficit)

## Key trade insights: HSN Code 84388030 export-import analysis

### Export decline: -13.83% CAGR over 7 years

India's exports under HSN Code 84388030 have declined at a compound annual rate of -13.83% over 7 fiscal years, falling from ₹1.05 Crore in FY 2018-19 to ₹0.43 Crore in FY 2024-25.

### HSN Code 84388030 ranked #8930 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84388030 ranks #8930 out of 12657 HSN codes by total export value. Within Sub-Chapter 8438, it ranks #15 of 15. By trade surplus, it ranks #8185 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 84388030 exports

The strongest single-year export movement for HSN Code 84388030 was recorded in FY 2022-23, when exports surged by 113.04% over the prior year.

### India records a trade deficit of ₹1.99 Crore in HSN Code 84388030 goods

In FY 2024-25, India's imports of ₹2.42 Cr exceeded exports of ₹0.43 Cr, resulting in a trade deficit of ₹1.99 Crore — ranking #8185 of 12657 by surplus magnitude.

### Import growth of 37.38% CAGR signals rising demand for Other machinery : Diffusing machines (diffusers)

India's imports under HSN Code 84388030 have grown at 37.38% CAGR, reaching ₹2.42 Crore in FY 2024-25.

### HSN Code 84388030 contributes 0.02% of Sub-Chapter 8438 exports — ranked #15

Among the 15 HSN codes under Sub-Chapter 8438, HSN Code 84388030 ranks #15 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.07% share (rank #12).

## 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 |
| #15 | HSN Code 84388030: Other machinery : Diffusing machines (diffusers) (this hsn code) | < ₹1 Crore |