---
title: "HSN Code for Parts| Of Sugar Manufacturing Machinery | HSN 84389010 GST Rate"
description: "Find HSN and GST Rates for 84389010 related to Parts| Of Sugar Manufacturing Machinery with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84389010/"
---

# HSN Code 84389010: Parts| Of Sugar Manufacturing Machinery

- [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 |
| --- | --- | --- | --- | --- |
| Parts : Of sugar manufacturing machinery | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84389010 ?

It includes Paper finishing machinery

### How much GST applies to Parts/ Of Sugar Manufacturing Machinery?

Under HSN 84389010, Parts/ Of Sugar Manufacturing Machinery attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Parts/ Of Sugar Manufacturing Machinery?

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 Parts/ Of Sugar Manufacturing Machinery?

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 Parts/ Of Sugar Manufacturing Machinery?

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 Parts/ Of Sugar Manufacturing Machinery is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Parts/ Of Sugar Manufacturing Machinery?

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 84389010 (FY 2024-25)

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

- Exports: ₹625 Cr (+59.00% YoY) — 0.0170% of India's total exports
- Imports: ₹10 Cr (−18.78% YoY) — 0.0002% of India's total imports
- Trade balance: ₹615 Cr (Surplus); surplus rank #523 of 12657 HSN codes
- Share of Sub-Chapter 8438: 28.47% of its exports; import side 0.31%
- Rank within Sub-Chapter 8438: #2 of 15 by export value; import-side #11

### Key metrics

- Export CAGR: 12.98% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #824 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +80.07% in FY 2022-23
- Contribution to Sub-Ch. 8438: 28.47% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84389010

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 | 300.48 | 0.0132% | — | 27.76% | 6.99 | 0.0002% | — | 0.47% | +293.49 | #987 |
| FY 2019-20 | 298.68 | 0.0136% | −0.60% | 31.34% | 5.66 | 0.0002% | −19.03% | 0.43% | +293.02 | #993 |
| FY 2020-21 | 175.80 | 0.0082% | −41.14% | 19.20% | 3.80 | 0.0001% | −32.86% | 0.28% | +172.00 | #1493 |
| FY 2021-22 | 256.88 | 0.0082% | +46.12% | 20.14% | 4.54 | 0.0001% | +19.47% | 0.30% | +252.34 | #1408 |
| FY 2022-23 | 462.56 | 0.0128% | +80.07% | 26.81% | 14.24 | 0.0002% | +213.66% | 0.88% | +448.32 | #984 |
| FY 2023-24 | 393.01 | 0.0109% | −15.04% | 22.85% | 12.46 | 0.0002% | −12.50% | 0.39% | +380.55 | #1167 |
| FY 2024-25 | 624.90 | 0.0170% | +59.00% | 28.47% | 10.12 | 0.0002% | −18.78% | 0.31% | +614.78 | #824 |

- CAGR (7-year): exports 12.98%/yr, imports 6.36%/yr (consistently Surplus)

## Key trade insights: HSN Code 84389010 export-import analysis

### Consistent export growth: 12.98% CAGR over 7 years

India's exports under HSN Code 84389010 have grown at a compound annual rate of 12.98% over 7 fiscal years, rising from ₹300.48 Crore in FY 2018-19 to ₹624.90 Crore in FY 2024-25.

### HSN Code 84389010 ranked #824 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84389010 ranks #824 out of 12657 HSN codes by total export value. Within Sub-Chapter 8438, it ranks #2 of 15. By trade surplus, it ranks #523 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 84389010 exports

The strongest single-year export movement for HSN Code 84389010 was recorded in FY 2022-23, when exports surged by 80.07% over the prior year.

### India maintains a trade surplus of ₹614.78 Crore in HSN Code 84389010 goods

In FY 2024-25, India's exports of ₹624.90 Cr exceeded imports of ₹10.12 Cr, resulting in a trade surplus of ₹614.78 Crore — ranking #523 of 12657 by surplus magnitude.

### Import growth of 6.36% CAGR signals stable import dependency for Parts| Of Sugar Manufacturing Machinery

India's imports under HSN Code 84389010 have grown at 6.36% CAGR, reaching ₹10.12 Crore in FY 2024-25.

### HSN Code 84389010 contributes 28.47% of Sub-Chapter 8438 exports — ranked #2

Among the 15 HSN codes under Sub-Chapter 8438, HSN Code 84389010 ranks #2 by export value — accounting for 28.47% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.31% share (rank #11).

## 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 (this hsn code) | ₹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 |