--- title: "HSN Code for Machinery: Tea leaf rolling/cutting | HSN 84388040 GST Rate" description: "Find HSN and GST Rates for 84388040 related to Machinery: Tea leaf rolling/cutting with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84388040/" --- # HSN Code 84388040: Machinery: Tea leaf rolling/cutting - [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 : Tea leaf rolling or cutting machine | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 84388040 ? It includes Machinery | For Industrial Plant Project ### How should mixed supplies be billed when Machinery: Tea leaf rolling/cutting is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Machinery: Tea leaf rolling/cutting; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Machinery: Tea leaf rolling/cutting? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Machinery: Tea leaf rolling/cutting? 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. ### Do e‑way bill and e‑invoice apply for Machinery: Tea leaf rolling/cutting? 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. ### Any common misclassification issue with Machinery: Tea leaf rolling/cutting? 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 Machinery: Tea leaf rolling/cutting? Under HSN 84388040, Machinery: Tea leaf rolling/cutting attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 84388040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹54 Cr (+112.59% YoY) — 0.0015% of India's total exports - Imports: < ₹1 Crore (−86.01% YoY) — 0.0000% of India's total imports - Trade balance: ₹53 Cr (Surplus); surplus rank #2103 of 12657 HSN codes - Share of Sub-Chapter 8438: 2.45% of its exports; import side 0.02% - Rank within Sub-Chapter 8438: #8 of 15 by export value; import-side #15 ### Key metrics - Export CAGR: 5.50% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3526 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +112.59% in FY 2024-25 - Contribution to Sub-Ch. 8438: 2.45% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84388040 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 | 38.94 | 0.0017% | — | 3.60% | 2.30 | 0.0001% | — | 0.15% | +36.64 | #3230 | | FY 2019-20 | 34.21 | 0.0016% | −12.15% | 3.59% | 1.10 | 0.0000% | −52.17% | 0.08% | +33.11 | #3421 | | FY 2020-21 | 16.84 | 0.0008% | −50.77% | 1.84% | < ₹1 Crore | 0.0000% | −59.09% | 0.03% | +16.39 | #4431 | | FY 2021-22 | 21.25 | 0.0007% | +26.19% | 1.67% | 1.55 | 0.0000% | +244.44% | 0.10% | +19.70 | #4525 | | FY 2022-23 | 23.21 | 0.0006% | +9.22% | 1.35% | 2.13 | 0.0000% | +37.42% | 0.13% | +21.08 | #4497 | | FY 2023-24 | 25.25 | 0.0007% | +8.79% | 1.47% | 5.79 | 0.0001% | +171.83% | 0.18% | +19.46 | #4450 | | FY 2024-25 | 53.68 | 0.0015% | +112.59% | 2.45% | < ₹1 Crore | 0.0000% | −86.01% | 0.02% | +52.87 | #3526 | - CAGR (7-year): exports 5.50%/yr, imports -15.97%/yr (consistently Surplus) ## Key trade insights: HSN Code 84388040 export-import analysis ### Consistent export growth: 5.50% CAGR over 7 years India's exports under HSN Code 84388040 have grown at a compound annual rate of 5.50% over 7 fiscal years, rising from ₹38.94 Crore in FY 2018-19 to ₹53.68 Crore in FY 2024-25. ### HSN Code 84388040 ranked #3526 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84388040 ranks #3526 out of 12657 HSN codes by total export value. Within Sub-Chapter 8438, it ranks #8 of 15. By trade surplus, it ranks #2103 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 84388040 exports The strongest single-year export movement for HSN Code 84388040 was recorded in FY 2024-25, when exports surged by 112.59% over the prior year. ### India maintains a trade surplus of ₹52.87 Crore in HSN Code 84388040 goods In FY 2024-25, India's exports of ₹53.68 Cr exceeded imports of ₹0.81 Cr, resulting in a trade surplus of ₹52.87 Crore — ranking #2103 of 12657 by surplus magnitude. ### Import growth of -15.97% CAGR signals stable import dependency for Machinery: Tea leaf rolling/cutting India's imports under HSN Code 84388040 have grown at -15.97% CAGR, reaching ₹0.81 Crore in FY 2024-25. ### HSN Code 84388040 contributes 2.45% of Sub-Chapter 8438 exports — ranked #8 Among the 15 HSN codes under Sub-Chapter 8438, HSN Code 84388040 ranks #8 by export value — accounting for 2.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #15). ## 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 (this hsn code) | ₹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 |