--- title: "HSN Code for Parts : Other | HSN 84399900 GST Rate" description: "Find HSN and GST Rates for 84399900 related to Parts : Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84399900/" --- # HSN Code 84399900: Parts : 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 8439: Paper-making Machinery](https://busy.in/hsn/sub-chapter-8439/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Parts : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 84399900 ? It includes Cutting machines – Other ### Can we claim ITC on inputs used to trade Parts : Other? 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 Parts : Other? Under HSN 84399900, Parts : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Parts : 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 Parts : 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 Parts : 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. ## India's trade performance: HSN Code 84399900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹100 Cr (+1.59% YoY) — 0.0027% of India's total exports - Imports: ₹358 Cr (+0.84% YoY) — 0.0059% of India's total imports - Trade balance: −₹258 Cr (Deficit); surplus rank #11501 of 12657 HSN codes - Share of Sub-Chapter 8439: 14.23% of its exports; import side 20.22% - Rank within Sub-Chapter 8439: #4 of 6 by export value; import-side #2 ### Key metrics - Export CAGR: -7.23% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2663 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +15.60% in FY 2022-23 - Contribution to Sub-Ch. 8439: 14.23% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84399900 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 | 156.64 | 0.0069% | — | 42.53% | 232.45 | 0.0065% | — | 31.65% | −75.81 | #1546 | | FY 2019-20 | 141.82 | 0.0064% | −9.46% | 44.06% | 269.62 | 0.0081% | +15.99% | 34.20% | −127.80 | #1634 | | FY 2020-21 | 111.83 | 0.0052% | −21.15% | 35.54% | 235.57 | 0.0081% | −12.63% | 18.14% | −123.74 | #1951 | | FY 2021-22 | 124.08 | 0.0040% | +10.95% | 35.92% | 276.24 | 0.0060% | +17.26% | 28.22% | −152.16 | #2153 | | FY 2022-23 | 143.44 | 0.0040% | +15.60% | 22.91% | 333.35 | 0.0058% | +20.67% | 33.32% | −189.91 | #2106 | | FY 2023-24 | 98.28 | 0.0027% | −31.48% | 11.94% | 354.84 | 0.0063% | +6.45% | 25.78% | −256.56 | #2599 | | FY 2024-25 | 99.84 | 0.0027% | +1.59% | 14.23% | 357.81 | 0.0059% | +0.84% | 20.22% | −257.97 | #2663 | - CAGR (7-year): exports -7.23%/yr, imports 7.45%/yr (consistently Deficit) ## Key trade insights: HSN Code 84399900 export-import analysis ### Export decline: -7.23% CAGR over 7 years India's exports under HSN Code 84399900 have declined at a compound annual rate of -7.23% over 7 fiscal years, falling from ₹156.64 Crore in FY 2018-19 to ₹99.84 Crore in FY 2024-25. ### HSN Code 84399900 ranked #2663 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84399900 ranks #2663 out of 12657 HSN codes by total export value. Within Sub-Chapter 8439, it ranks #4 of 6. By trade surplus, it ranks #11501 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 84399900 exports The strongest single-year export movement for HSN Code 84399900 was recorded in FY 2022-23, when exports surged by 15.60% over the prior year. ### India records a trade deficit of ₹257.97 Crore in HSN Code 84399900 goods In FY 2024-25, India's imports of ₹357.81 Cr exceeded exports of ₹99.84 Cr, resulting in a trade deficit of ₹257.97 Crore — ranking #11501 of 12657 by surplus magnitude. ### Import growth of 7.45% CAGR signals stable import dependency for Parts : Other India's imports under HSN Code 84399900 have grown at 7.45% CAGR, reaching ₹357.81 Crore in FY 2024-25. ### HSN Code 84399900 contributes 14.23% of Sub-Chapter 8439 exports — ranked #4 Among the 6 HSN codes under Sub-Chapter 8439, HSN Code 84399900 ranks #4 by export value — accounting for 14.23% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 20.22% share (rank #2). ## 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 (this hsn code) | ₹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 |