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HSN Code 84399900: Parts of Machinery for Making or Finishing Paper or Paperboard

HSN Code 84399900 represents Parts of Machinery for Making or Finishing Paper or Paperboard under GST classification. This code helps businesses identify Parts of Machinery for Making or Finishing Paper or Paperboard correctly for billing, taxation, and trade. With HSN Code 84399900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Parts of Machinery for Making or Finishing Paper or Paperboard.

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Description of Goods for HSN Code 84399900

HSN Code 84399900 relates to the following description.

Description of Goods

Parts : Other

Chapter

84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Sub Chapter

8439 - Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 84399900 not include?

Parts of Machinery for Making or Finishing Paper or Paperboard does not include products with the following descriptions.

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India’s Trade Performance — HSN Code 84399900 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹71 Cr

−28.64% vs FY 2024-25

0.0018% of India’s total exports

India’s Imports

FY 2025-26

₹696 Cr

+94.54% vs FY 2024-25

0.0102% of India’s total imports

Trade Balance

FY 2025-26

−₹625 Cr

Trade Deficit

Surplus rank #12099 of 12872 HSN codes

% of Sub-Chapter 8439

FY 2025-26

12.43%

Share of Sub-Chapter 8439’s total exports in FY 2025-26

Import side: 35.22% of Sub-Chapter 8439’s imports

Rank Within Sub-Chapter 8439

FY 2025-26

#4 of 6

Position by export value among HSN codes in Sub-Chapter 8439

Import-side rank: #1 of 6

At a glance

−10.64%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#3277

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+15.60%

Peak Growth Year

FY 2022-23 · strongest single-year move

12.43%

Contribution to Sub-Ch. 8439

Share of Sub-Chapter 8439 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 84399900

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #1546

Balance

−75.81

Exports

156.64 ₹ Cr

0.0069% share

— YoY

42.53% of Sub-Ch. 8439

Imports

232.45 ₹ Cr

0.0065% share

— YoY

31.65% of Sub-Ch. 8439

FY 2019-20 Exp. Rank #1634

Balance

−127.80

Exports

141.82 ₹ Cr

0.0064% share

−9.46% YoY

44.06% of Sub-Ch. 8439

Imports

269.62 ₹ Cr

0.0081% share

+15.99% YoY

34.20% of Sub-Ch. 8439

FY 2020-21 Exp. Rank #1951

Balance

−123.74

Exports

111.83 ₹ Cr

0.0052% share

−21.15% YoY

35.54% of Sub-Ch. 8439

Imports

235.57 ₹ Cr

0.0081% share

−12.63% YoY

18.14% of Sub-Ch. 8439

FY 2021-22 Exp. Rank #2153

Balance

−152.16

Exports

124.08 ₹ Cr

0.0040% share

+10.95% YoY

35.92% of Sub-Ch. 8439

Imports

276.24 ₹ Cr

0.0060% share

+17.26% YoY

28.22% of Sub-Ch. 8439

FY 2022-23 Exp. Rank #2106

Balance

−189.91

Exports

143.44 ₹ Cr

0.0040% share

+15.60% YoY

22.91% of Sub-Ch. 8439

Imports

333.35 ₹ Cr

0.0058% share

+20.67% YoY

33.32% of Sub-Ch. 8439

FY 2023-24 Exp. Rank #2599

Balance

−256.56

Exports

98.28 ₹ Cr

0.0027% share

−31.48% YoY

11.94% of Sub-Ch. 8439

Imports

354.84 ₹ Cr

0.0063% share

+6.45% YoY

25.78% of Sub-Ch. 8439

FY 2024-25 Exp. Rank #2663

Balance

−257.97

Exports

99.84 ₹ Cr

0.0027% share

+1.59% YoY

14.23% of Sub-Ch. 8439

Imports

357.81 ₹ Cr

0.0059% share

+0.84% YoY

20.22% of Sub-Ch. 8439

FY 2025-26 Exp. Rank #3277

Balance

−624.85

Exports

71.25 ₹ Cr

0.0018% share

−28.64% YoY

12.43% of Sub-Ch. 8439

Imports

696.10 ₹ Cr

0.0102% share

+94.54% YoY

35.22% of Sub-Ch. 8439

CAGR · 8-Year

Exports

−10.64% /yr

Imports

16.96% /yr

Consistently Deficit
Sub-Chapter 8439 total

reference, FY 2025-26

Export

₹573.07 Cr

Import

₹1,976.70 Cr

Trade Balance

−1,403.63

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 84399900 Export-Import Analysis

Export Decline: −10.64% CAGR Over 8 Years

India's exports under HSN Code 84399900 have declined at a compound annual rate of −10.64% over 8 fiscal years, falling from ₹156.64 Crore in FY 2018-19 to ₹71.25 Crore in FY 2025-26.

HSN Code 84399900 Ranked #3277 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 84399900 ranks #3277 out of 12872 HSN codes by total export value. Within Sub-Chapter 8439, it ranks #4 of 6. By trade surplus, it ranks #12099 of 12872.

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 ₹624.85 Crore in HSN Code 84399900 Goods

In FY 2025-26, India's imports of ₹696.10 Cr exceeded exports of ₹71.25 Cr, resulting in a trade deficit of ₹624.85 Crore — ranking #12099 of 12872 by surplus magnitude.

Import Growth of 16.96% CAGR Signals Rising Demand for Parts of Machinery for Making or Finishing Paper or Paperboard

India's imports under HSN Code 84399900 have grown at 16.96% CAGR, reaching ₹696.10 Crore in FY 2025-26.

HSN Code 84399900 Contributes 12.43% 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 12.43% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 35.22% share (rank #1).

Frequently Asked Questions

Clear answers to common queries about HSN Code 84399900 and GST compliance.

What products are classified under HSN 84399900 ?

It includes Cutting machines – Other

Can we claim ITC on inputs used to trade Parts of Machinery for Making or Finishing Paper or Paperboard?

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 of Machinery for Making or Finishing Paper or Paperboard?

Under HSN 84399900, Parts of Machinery for Making or Finishing Paper or Paperboard attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Do e‑way bill and e‑invoice apply for Parts of Machinery for Making or Finishing Paper or Paperboard?

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 of Machinery for Making or Finishing Paper or Paperboard?

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 Machinery for Making or Finishing Paper or Paperboard?

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.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.