HSN Code 84388040 represents Machinery: Tea leaf rolling/cutting under GST classification. This code helps businesses identify Machinery: Tea leaf rolling/cutting correctly for billing, taxation, and trade. With HSN Code 84388040, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Machinery: Tea leaf rolling/cutting.
Join our guided walkthrough to see how BUSY can transform your business operations.
HSN Code 84388040 relates to the following description.
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils
Other machinery : Tea leaf rolling or cutting machine
9%
9%
18%
0%
Description of Goods
Other machinery : Tea leaf rolling or cutting machine
Chapter
84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Sub Chapter
8438 - Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Machinery: Tea leaf rolling/cutting does not include products with the following descriptions.
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Bakery machinery
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Machinery for manufacture of macaroni or spaghetti or similar products
Machinery for the manufacture of confectionery, cocoa or chocolate
Machinery for sugar manufacture : Sugar cane crushers
Machinery for sugar manufacture : Other
Brewery machinery
Machinery for the preparation of meat or poultry
Machinery for the preparation of fruits, nuts or vegetables
Other machinery : Auxiliary equipment for extrusion cooking plant
Other machinery : For production of soya milk or other soya products (other than soya oil)
Other machinery : Diffusing machines (diffusers)
Other machinery : Other
Parts : Of sugar manufacturing machinery
Parts : Of other machinery
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Bakery machinery
Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Machinery for manufacture of macaroni or spaghetti or similar products
Machinery for the manufacture of confectionery, cocoa or chocolate
Machinery for sugar manufacture : Sugar cane crushers
Machinery for sugar manufacture : Other
Brewery machinery
Machinery for the preparation of meat or poultry
Machinery for the preparation of fruits, nuts or vegetables
Other machinery : Auxiliary equipment for extrusion cooking plant
Other machinery : For production of soya milk or other soya products (other than soya oil)
Other machinery : Diffusing machines (diffusers)
Other machinery : Other
Parts : Of sugar manufacturing machinery
Parts : Of other machinery
India’s Exports
FY 2024-25₹54 Cr
0.0015% of India’s total exports
India’s Imports
FY 2024-25< ₹1 Crore
0.0000% of India’s total imports
Trade Balance
FY 2024-25₹53 Cr
Surplus rank #2103 of 12657 HSN codes
% of Sub-Chapter 8438
FY 2024-252.45%
Share of Sub-Chapter 8438’s total exports in FY 2024-25
Import side: 0.02% of Sub-Chapter 8438’s imports
Rank Within Sub-Chapter 8438
FY 2024-25#8 of 15
Position by export value among HSN codes in Sub-Chapter 8438
Import-side rank: #15 of 15
At a glance
5.50%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#3526
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+112.59%
Peak Growth Year
FY 2024-25 · strongest single-year move
2.45%
Contribution to Sub-Ch. 8438
Share of Sub-Chapter 8438 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+36.64
Exports
38.94 ₹ Cr
0.0017% share
— YoY
3.60% of Sub-Ch. 8438
Imports
2.30 ₹ Cr
0.0001% share
— YoY
0.15% of Sub-Ch. 8438
Balance
+33.11
Exports
34.21 ₹ Cr
0.0016% share
−12.15% YoY
3.59% of Sub-Ch. 8438
Imports
1.10 ₹ Cr
0.0000% share
−52.17% YoY
0.08% of Sub-Ch. 8438
Balance
+16.39
Exports
16.84 ₹ Cr
0.0008% share
−50.77% YoY
1.84% of Sub-Ch. 8438
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−59.09% YoY
0.03% of Sub-Ch. 8438
Balance
+19.70
Exports
21.25 ₹ Cr
0.0007% share
+26.19% YoY
1.67% of Sub-Ch. 8438
Imports
1.55 ₹ Cr
0.0000% share
+244.44% YoY
0.10% of Sub-Ch. 8438
Balance
+21.08
Exports
23.21 ₹ Cr
0.0006% share
+9.22% YoY
1.35% of Sub-Ch. 8438
Imports
2.13 ₹ Cr
0.0000% share
+37.42% YoY
0.13% of Sub-Ch. 8438
Balance
+19.46
Exports
25.25 ₹ Cr
0.0007% share
+8.79% YoY
1.47% of Sub-Ch. 8438
Imports
5.79 ₹ Cr
0.0001% share
+171.83% YoY
0.18% of Sub-Ch. 8438
Balance
+52.87
Exports
53.68 ₹ Cr
0.0015% share
+112.59% YoY
2.45% of Sub-Ch. 8438
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−86.01% YoY
0.02% of Sub-Ch. 8438
CAGR · 7-Year
Exports
5.50% /yr
Imports
−15.97% /yr
reference, FY 2024-25
Export
₹2,195.00 Cr
Import
₹3,294.96 Cr
Trade Balance
−1,099.96
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.
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.
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.
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.
India's imports under HSN Code 84388040 have grown at −15.97% CAGR, reaching ₹0.81 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 84388040 and GST compliance.
It includes Machinery | For Industrial Plant Project
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).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 84388040, Machinery: Tea leaf rolling/cutting attracts Varies when sold in taxable form. Describe the exact form on the invoice.