---
title: "HSN Code for Paper finishing machinery | HSN 84393090 GST Rate"
description: "Find HSN and GST Rates for 84393090 related to Paper finishing machinery with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84393090/"
---

# HSN Code 84393090: Paper finishing 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 8439: Paper-making Machinery](https://busy.in/hsn/sub-chapter-8439/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Machinery for finishing paper or paperboard: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84393090 ?

It includes Parts

### Any common misclassification issue with Paper finishing 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 Paper finishing 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.

### Can we claim ITC on inputs used to trade Paper finishing machinery?

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

### How much GST applies to Paper finishing machinery?

Under HSN 84393090, Paper finishing machinery attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Paper finishing machinery is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Paper finishing 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 84393090 (FY 2024-25)

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

- Exports: ₹9 Cr (−40.23% YoY) — 0.0003% of India's total exports
- Imports: ₹212 Cr (+16.53% YoY) — 0.0035% of India's total imports
- Trade balance: −₹203 Cr (Deficit); surplus rank #11325 of 12657 HSN codes
- Share of Sub-Chapter 8439: 1.32% of its exports; import side 12.00%
- Rank within Sub-Chapter 8439: #6 of 6 by export value; import-side #4

### Key metrics

- Export CAGR: 2.32% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5870 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +173.06% in FY 2023-24
- Contribution to Sub-Ch. 8439: 1.32% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84393090

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 | 8.08 | 0.0004% | — | 2.19% | 182.28 | 0.0051% | — | 24.82% | −174.20 | #5255 |
| FY 2019-20 | 13.70 | 0.0006% | +69.55% | 4.26% | 190.29 | 0.0057% | +4.39% | 24.14% | −176.59 | #4616 |
| FY 2020-21 | 7.51 | 0.0003% | −45.18% | 2.39% | 239.23 | 0.0082% | +25.72% | 18.42% | −231.72 | #5425 |
| FY 2021-22 | 7.35 | 0.0002% | −2.13% | 2.13% | 226.79 | 0.0050% | −5.20% | 23.17% | −219.44 | #5874 |
| FY 2022-23 | 5.68 | 0.0002% | −22.72% | 0.91% | 189.60 | 0.0033% | −16.40% | 18.95% | −183.92 | #6320 |
| FY 2023-24 | 15.51 | 0.0004% | +173.06% | 1.88% | 182.33 | 0.0032% | −3.83% | 13.24% | −166.82 | #5116 |
| FY 2024-25 | 9.27 | 0.0003% | −40.23% | 1.32% | 212.47 | 0.0035% | +16.53% | 12.00% | −203.20 | #5870 |

- CAGR (7-year): exports 2.32%/yr, imports 2.59%/yr (consistently Deficit)

## Key trade insights: HSN Code 84393090 export-import analysis

### Consistent export growth: 2.32% CAGR over 7 years

India's exports under HSN Code 84393090 have grown at a compound annual rate of 2.32% over 7 fiscal years, rising from ₹8.08 Crore in FY 2018-19 to ₹9.27 Crore in FY 2024-25.

### HSN Code 84393090 ranked #5870 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84393090 ranks #5870 out of 12657 HSN codes by total export value. Within Sub-Chapter 8439, it ranks #6 of 6. By trade surplus, it ranks #11325 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 84393090 exports

The strongest single-year export movement for HSN Code 84393090 was recorded in FY 2023-24, when exports surged by 173.06% over the prior year.

### India records a trade deficit of ₹203.20 Crore in HSN Code 84393090 goods

In FY 2024-25, India's imports of ₹212.47 Cr exceeded exports of ₹9.27 Cr, resulting in a trade deficit of ₹203.20 Crore — ranking #11325 of 12657 by surplus magnitude.

### Import growth of 2.59% CAGR signals stable import dependency for Paper finishing machinery

India's imports under HSN Code 84393090 have grown at 2.59% CAGR, reaching ₹212.47 Crore in FY 2024-25.

### HSN Code 84393090 contributes 1.32% of Sub-Chapter 8439 exports — ranked #6

Among the 6 HSN codes under Sub-Chapter 8439, HSN Code 84393090 ranks #6 by export value — accounting for 1.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.00% share (rank #4).

## 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](https://busy.in/hsn/hsn-84391000/) | ₹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 (this hsn code) | ₹9 Cr |