---
title: "HSN Code for Other Machinery | Other | HSN 84388090 GST Rate"
description: "Find HSN and GST Rates for 84388090 related to Other Machinery | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84388090/"
---

# HSN Code 84388090: Other Machinery | Other

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84388090 ?

It includes Machinery for finishing paper or paperboard: Paper laminating machine

### Do e‑way bill and e‑invoice apply for Other Machinery / Other?

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 Other Machinery / Other?

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 Other Machinery / Other?

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.

### How should mixed supplies be billed when Other Machinery / Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Machinery / Other; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Other Machinery / Other?

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

## India's trade performance: HSN Code 84388090 (FY 2024-25)

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

- Exports: ₹669 Cr (+26.50% YoY) — 0.0182% of India's total exports
- Imports: ₹796 Cr (−7.07% YoY) — 0.0131% of India's total imports
- Trade balance: −₹128 Cr (Deficit); surplus rank #10986 of 12657 HSN codes
- Share of Sub-Chapter 8438: 30.46% of its exports; import side 24.17%
- Rank within Sub-Chapter 8438: #1 of 15 by export value; import-side #1

### Key metrics

- Export CAGR: 18.06% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #769 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +95.39% in FY 2022-23
- Contribution to Sub-Ch. 8438: 30.46% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84388090

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 | 246.82 | 0.0108% | — | 22.80% | 505.08 | 0.0141% | — | 33.92% | −258.26 | #1138 |
| FY 2019-20 | 161.06 | 0.0073% | −34.75% | 16.90% | 271.99 | 0.0081% | −46.15% | 20.63% | −110.93 | #1512 |
| FY 2020-21 | 212.47 | 0.0099% | +31.92% | 23.21% | 307.58 | 0.0106% | +13.09% | 22.85% | −95.11 | #1304 |
| FY 2021-22 | 253.32 | 0.0081% | +19.23% | 19.86% | 406.20 | 0.0089% | +32.06% | 26.85% | −152.88 | #1426 |
| FY 2022-23 | 494.95 | 0.0137% | +95.39% | 28.69% | 455.03 | 0.0079% | +12.02% | 27.97% | +39.92 | #932 |
| FY 2023-24 | 528.46 | 0.0146% | +6.77% | 30.72% | 856.86 | 0.0153% | +88.31% | 26.68% | −328.40 | #913 |
| FY 2024-25 | 668.50 | 0.0182% | +26.50% | 30.46% | 796.25 | 0.0131% | −7.07% | 24.17% | −127.75 | #769 |

- CAGR (7-year): exports 18.06%/yr, imports 7.88%/yr (consistently Deficit)

## Key trade insights: HSN Code 84388090 export-import analysis

### Consistent export growth: 18.06% CAGR over 7 years

India's exports under HSN Code 84388090 have grown at a compound annual rate of 18.06% over 7 fiscal years, rising from ₹246.82 Crore in FY 2018-19 to ₹668.50 Crore in FY 2024-25.

### HSN Code 84388090 ranked #769 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84388090 ranks #769 out of 12657 HSN codes by total export value. Within Sub-Chapter 8438, it ranks #1 of 15. By trade surplus, it ranks #10986 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 84388090 exports

The strongest single-year export movement for HSN Code 84388090 was recorded in FY 2022-23, when exports surged by 95.39% over the prior year.

### India records a trade deficit of ₹127.75 Crore in HSN Code 84388090 goods

In FY 2024-25, India's imports of ₹796.25 Cr exceeded exports of ₹668.50 Cr, resulting in a trade deficit of ₹127.75 Crore — ranking #10986 of 12657 by surplus magnitude.

### Import growth of 7.88% CAGR signals stable import dependency for Other Machinery | Other

India's imports under HSN Code 84388090 have grown at 7.88% CAGR, reaching ₹796.25 Crore in FY 2024-25.

### HSN Code 84388090 contributes 30.46% of Sub-Chapter 8438 exports — ranked #1

Among the 15 HSN codes under Sub-Chapter 8438, HSN Code 84388090 ranks #1 by export value — accounting for 30.46% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 24.17% share (rank #1).

## 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 (this hsn code) | ₹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 |