---
title: "HSN Code for Machinery for pulp of fibrous material | HSN 84391000 GST Rate"
description: "Find HSN and GST Rates for 84391000 related to Machinery for pulp of fibrous material with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84391000/"
---

# HSN Code 84391000: Machinery for pulp of fibrous material

- [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 8439: Paper-making Machinery](https://busy.in/hsn/sub-chapter-8439/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Machinery for making pulp of fibrous cellulosic material | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84391000 ?

It includes Parts : Other

### How should mixed supplies be billed when Machinery for pulp of fibrous material is sold with other items?

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

### Can we claim ITC on inputs used to trade Machinery for pulp of fibrous material?

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 Machinery for pulp of fibrous material?

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 Machinery for pulp of fibrous material?

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 for pulp of fibrous material?

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 84391000 (FY 2024-25)

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

- Exports: ₹223 Cr (+17.68% YoY) — 0.0061% of India's total exports
- Imports: ₹263 Cr (+102.25% YoY) — 0.0043% of India's total imports
- Trade balance: −₹40 Cr (Deficit); surplus rank #10067 of 12657 HSN codes
- Share of Sub-Chapter 8439: 31.79% of its exports; import side 14.83%
- Rank within Sub-Chapter 8439: #1 of 6 by export value; import-side #3

### Key metrics

- Export CAGR: 27.51% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1725 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +146.43% in FY 2022-23
- Contribution to Sub-Ch. 8439: 31.79% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84391000

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. 8439 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8439 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 51.89 | 0.0023% | — | 14.09% | 31.36 | 0.0009% | — | 4.27% | +20.53 | #2803 |
| FY 2019-20 | 39.26 | 0.0018% | −24.34% | 12.20% | 96.27 | 0.0029% | +206.98% | 12.21% | −57.01 | #3240 |
| FY 2020-21 | 65.75 | 0.0031% | +67.47% | 20.89% | 328.51 | 0.0113% | +241.24% | 25.30% | −262.76 | #2562 |
| FY 2021-22 | 65.37 | 0.0021% | −0.58% | 18.93% | 121.25 | 0.0027% | −63.09% | 12.39% | −55.88 | #2982 |
| FY 2022-23 | 161.09 | 0.0044% | +146.43% | 25.73% | 85.95 | 0.0015% | −29.11% | 8.59% | +75.14 | #1967 |
| FY 2023-24 | 189.49 | 0.0052% | +17.63% | 23.01% | 129.80 | 0.0023% | +51.02% | 9.43% | +59.69 | #1829 |
| FY 2024-25 | 222.99 | 0.0061% | +17.68% | 31.79% | 262.52 | 0.0043% | +102.25% | 14.83% | −39.53 | #1725 |

- CAGR (7-year): exports 27.51%/yr, imports 42.49%/yr (consistently Deficit)

## Key trade insights: HSN Code 84391000 export-import analysis

### Consistent export growth: 27.51% CAGR over 7 years

India's exports under HSN Code 84391000 have grown at a compound annual rate of 27.51% over 7 fiscal years, rising from ₹51.89 Crore in FY 2018-19 to ₹222.99 Crore in FY 2024-25.

### HSN Code 84391000 ranked #1725 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84391000 ranks #1725 out of 12657 HSN codes by total export value. Within Sub-Chapter 8439, it ranks #1 of 6. By trade surplus, it ranks #10067 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 84391000 exports

The strongest single-year export movement for HSN Code 84391000 was recorded in FY 2022-23, when exports surged by 146.43% over the prior year.

### India records a trade deficit of ₹39.53 Crore in HSN Code 84391000 goods

In FY 2024-25, India's imports of ₹262.52 Cr exceeded exports of ₹222.99 Cr, resulting in a trade deficit of ₹39.53 Crore — ranking #10067 of 12657 by surplus magnitude.

### Import growth of 42.49% CAGR signals rising demand for Machinery for pulp of fibrous material

India's imports under HSN Code 84391000 have grown at 42.49% CAGR, reaching ₹262.52 Crore in FY 2024-25.

### HSN Code 84391000 contributes 31.79% of Sub-Chapter 8439 exports — ranked #1

Among the 6 HSN codes under Sub-Chapter 8439, HSN Code 84391000 ranks #1 by export value — accounting for 31.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.83% share (rank #3).

## Related HSN Codes in Sub-Chapter 8439

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 84391000: Machinery for pulp of fibrous material (this hsn code) | ₹223 Cr |
| #2 | [HSN Code 84399100: Parts of machinery for making pulp](https://busy.in/hsn/hsn-84399100/) | ₹203 Cr |
| #3 | [HSN Code 84392000: Machinery \| For Industrial Plant Project](https://busy.in/hsn/hsn-84392000/) | ₹146 Cr |
| #4 | [HSN Code 84399900: Parts : Other](https://busy.in/hsn/hsn-84399900/) | ₹100 Cr |
| #5 | [HSN Code 84393010: Machinery for finishing paper or paperboard: Paper laminating machine](https://busy.in/hsn/hsn-84393010/) | ₹20 Cr |
| #6 | [HSN Code 84393090: Paper finishing machinery](https://busy.in/hsn/hsn-84393090/) | ₹9 Cr |