--- title: "HSN Code for Machinery | Cigar Making Machinery | HSN 84781010 GST Rate" description: "Find HSN and GST Rates for 84781010 related to Machinery | Cigar Making Machinery with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84781010/" --- # HSN Code 84781010: Machinery | Cigar Making 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 8478: Tobacco processing machinery](https://busy.in/hsn/sub-chapter-8478/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Machinery : Cigar making machinery | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 84781010 ? It includes Other Animal/Vegetable Fat/Oil Extraction/Preparation Machinery ### Can we claim ITC on inputs used to trade Machinery / Cigar Making Machinery? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Machinery / Cigar Making 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. ### Does packaging or labelling change the GST for Machinery / Cigar Making 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. ### Any common misclassification issue with Machinery / Cigar Making Machinery? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Machinery / Cigar Making Machinery is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Machinery / Cigar Making Machinery; Nil for exempt items if applicable). ### How much GST applies to Machinery / Cigar Making Machinery? Under HSN 84781010, Machinery / Cigar Making Machinery attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 84781010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹60 Cr (+28.24% YoY) — 0.0016% of India's total exports - Imports: ₹12 Cr (−80.66% YoY) — 0.0002% of India's total imports - Trade balance: ₹48 Cr (Surplus); surplus rank #2202 of 12657 HSN codes - Share of Sub-Chapter 8478: 33.12% of its exports; import side 9.44% - Rank within Sub-Chapter 8478: #2 of 4 by export value; import-side #4 ### Key metrics - National export rank: #3364 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +645.56% in FY 2022-23 - Contribution to Sub-Ch. 8478: 33.12% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84781010 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. 8478 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8478 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 1.85% | 1.55 | 0.0001% | — | 3.08% | −0.69 | #7789 | | FY 2021-22 | 1.80 | 0.0001% | +109.30% | 1.89% | < ₹1 Crore | 0.0000% | −88.39% | 0.38% | +1.62 | #7440 | | FY 2022-23 | 13.42 | 0.0004% | +645.56% | 10.97% | 4.67 | 0.0001% | +2,494.44% | 12.04% | +8.75 | #5235 | | FY 2023-24 | 46.92 | 0.0013% | +249.63% | 30.77% | 63.77 | 0.0011% | +1,265.52% | 32.52% | −16.85 | #3623 | | FY 2024-25 | 60.17 | 0.0016% | +28.24% | 33.12% | 12.33 | 0.0002% | −80.66% | 9.44% | +47.84 | #3364 | ## Key trade insights: HSN Code 84781010 export-import analysis ### Export snapshot for HSN Code 84781010 India exported ₹60.17 Crore worth of Machinery | Cigar Making Machinery in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 84781010 ranked #3364 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84781010 ranks #3364 out of 12657 HSN codes by total export value. Within Sub-Chapter 8478, it ranks #2 of 4. By trade surplus, it ranks #2202 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 84781010 exports The strongest single-year export movement for HSN Code 84781010 was recorded in FY 2022-23, when exports surged by 645.56% over the prior year. ### India maintains a trade surplus of ₹47.84 Crore in HSN Code 84781010 goods In FY 2024-25, India's exports of ₹60.17 Cr exceeded imports of ₹12.33 Cr, resulting in a trade surplus of ₹47.84 Crore — ranking #2202 of 12657 by surplus magnitude. ### HSN Code 84781010 contributes 33.12% of Sub-Chapter 8478 exports — ranked #2 Among the 4 HSN codes under Sub-Chapter 8478, HSN Code 84781010 ranks #2 by export value — accounting for 33.12% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.44% share (rank #4). ## Related HSN Codes in Sub-Chapter 8478 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 84781020: Machinery \| Cigarette Making Machinery](https://busy.in/hsn/hsn-84781020/) | ₹101 Cr | | #2 | HSN Code 84781010: Machinery \| Cigar Making Machinery (this hsn code) | ₹60 Cr | | #3 | [HSN Code 84789000: Parts](https://busy.in/hsn/hsn-84789000/) | ₹13 Cr | | #4 | [HSN Code 84781090: Machinery : Other](https://busy.in/hsn/hsn-84781090/) | ₹8 Cr |