---
title: "8438 HSN Code | HSN Code for Food Preparation Machinery in India"
description: "Know more about 8438 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8438 covering Food Preparation Machinery."
canonical: "https://busy.in/hsn/sub-chapter-8438/"
---

# HSN Sub-chapter 8438: Food Preparation Machinery

Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils

Part of [Chapter 84: Nuclear Reactors, Boilers & Machinery](https://busy.in/hsn/chapter-84/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 84381010 | [Bakery Machinery](https://busy.in/hsn/hsn-84381010/) |
| 84381020 | [Machinery for Macaroni, Spaghetti, or Similar Products](https://busy.in/hsn/hsn-84381020/) |
| 84382000 | [Confectionery machinery](https://busy.in/hsn/hsn-84382000/) |
| 84383010 | [Machinery for sugar manufacture](https://busy.in/hsn/hsn-84383010/) |
| 84383090 | [Machinery For Sugar Manufacture \| Other](https://busy.in/hsn/hsn-84383090/) |
| 84384000 | [Brewery Machinery](https://busy.in/hsn/hsn-84384000/) |
| 84385000 | [Machinery For Making Paper Or Paperboard](https://busy.in/hsn/hsn-84385000/) |
| 84386000 | [Machinery for fruit and vegetable preparation](https://busy.in/hsn/hsn-84386000/) |
| 84388010 | [Auxiliary equipment for extrusion cooking](https://busy.in/hsn/hsn-84388010/) |
| 84388020 | [Soya Milk/Product Production Machinery (Non-Oil)](https://busy.in/hsn/hsn-84388020/) |
| 84388030 | [Other machinery : Diffusing machines (diffusers)](https://busy.in/hsn/hsn-84388030/) |
| 84388040 | [Machinery: Tea leaf rolling/cutting](https://busy.in/hsn/hsn-84388040/) |
| 84388090 | [Other Machinery \| Other](https://busy.in/hsn/hsn-84388090/) |
| 84389010 | [Parts\| Of Sugar Manufacturing Machinery](https://busy.in/hsn/hsn-84389010/) |
| 84389090 | [Parts \| Of Other Machinery](https://busy.in/hsn/hsn-84389090/) |

## Frequently asked questions

### What products are classified under HSN 8438

It includes Food Preparation Machinery

### What should my invoice and records include for Food Preparation Machinery?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### Can reverse charge ever apply to transactions involving Food Preparation Machinery?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Food Preparation Machinery are forward charge. Check the current notifications for any special cases before deciding.

### Do spares or accessories of Food Preparation Machinery follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### How are warranty replacements of Food Preparation Machinery handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### What misclassification mistakes happen with Food Preparation Machinery?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

## India's trade performance: HSN Sub-Chapter 8438 (FY 2024-25)

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

- Exports: ₹2,195 Cr (+27.61% YoY) — 0.0593% of India's total exports
- Imports: ₹3,295 Cr (+2.61% YoY) — 0.0540% of India's total imports
- Trade balance: −₹1,100 Cr (Deficit); surplus rank #963 of 1233 sub-chapters
- Share of Chapter 84: 0.77% of its exports; import side 0.61%
- Rank within Chapter 84: #25 of 86 by export value; import-side #38

### Key metrics

- Export CAGR: 12.50% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #253 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +39.31% in FY 2021-22
- Contribution to Ch. 84: 0.77% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8438

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 Ch. 84 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 84 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,082.48 | 0.0472% | — | 0.74% | 1,488.91 | 0.0415% | — | 0.49% | −406.43 | #283 |
| FY 2019-20 | 952.95 | 0.0431% | −11.97% | 0.65% | 1,318.37 | 0.0393% | −11.45% | 0.43% | −365.42 | #302 |
| FY 2020-21 | 915.45 | 0.0426% | −3.94% | 0.65% | 1,345.94 | 0.0462% | +2.09% | 0.49% | −430.49 | #317 |
| FY 2021-22 | 1,275.27 | 0.0406% | +39.31% | 0.67% | 1,513.04 | 0.0331% | +12.42% | 0.40% | −237.77 | #319 |
| FY 2022-23 | 1,725.30 | 0.0477% | +35.29% | 0.78% | 1,626.88 | 0.0283% | +7.52% | 0.37% | +98.42 | #272 |
| FY 2023-24 | 1,720.14 | 0.0475% | −0.30% | 0.69% | 3,211.17 | 0.0572% | +97.38% | 0.68% | −1,491.03 | #275 |
| FY 2024-25 | 2,195.00 | 0.0593% | +27.61% | 0.77% | 3,294.96 | 0.0540% | +2.61% | 0.61% | −1,099.96 | #253 |

- CAGR (7-year): exports 12.50%/yr, imports 14.16%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8438 export-import analysis

### Consistent export growth: 12.50% CAGR over 7 years

India's exports under HSN Sub-Chapter 8438 have grown at a compound annual rate of 12.50% over 7 fiscal years, rising from ₹1,082.48 Crore in FY 2018-19 to ₹2,195.00 Crore in FY 2024-25.

### HSN Sub-Chapter 8438 ranked #253 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8438 ranks #253 out of 1233 sub-chapters by total export value. Within Chapter 84, it ranks #25 of 86. By trade surplus, it ranks #963 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8438 exports

The strongest single-year export movement for HSN Sub-Chapter 8438 was recorded in FY 2021-22, when exports surged by 39.31% over the prior year.

### India records a trade deficit of ₹1,099.96 Crore in HSN Sub-Chapter 8438 goods

In FY 2024-25, India's imports of ₹3,294.96 Cr exceeded exports of ₹2,195.00 Cr, resulting in a trade deficit of ₹1,099.96 Crore — ranking #963 of 1233 by surplus magnitude.

### Import growth of 14.16% CAGR signals rising demand for Food Preparation Machinery

India's imports under HSN Sub-Chapter 8438 have grown at 14.16% CAGR, reaching ₹3,294.96 Crore in FY 2024-25.

### HSN Sub-Chapter 8438 contributes 0.77% of Chapter 84 exports — ranked #25

Among the 86 sub-chapters under Chapter 84, HSN Sub-Chapter 8438 ranks #25 by export value — accounting for 0.77% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.61% share (rank #38).

## Related Sub-Chapters in Chapter 84

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8411: Turbo-jets & gas turbines](https://busy.in/hsn/sub-chapter-8411/) | ₹44,981 Cr |
| #2 | [HSN Sub-Chapter 8481: Pressure-reducing valves](https://busy.in/hsn/sub-chapter-8481/) | ₹20,993 Cr |
| #3 | [HSN Sub-Chapter 8483: Transmission shafts & cranks](https://busy.in/hsn/sub-chapter-8483/) | ₹18,429 Cr |
| #4 | [HSN Sub-Chapter 8409: Parts for engine machinery](https://busy.in/hsn/sub-chapter-8409/) | ₹14,091 Cr |
| #5 | [HSN Sub-Chapter 8413: Fire extinguisher charges](https://busy.in/hsn/sub-chapter-8413/) | ₹12,900 Cr |
| #6 | [HSN Sub-Chapter 8414: Air pumps, compressors, ventilators](https://busy.in/hsn/sub-chapter-8414/) | ₹12,257 Cr |
| #7 | [HSN Sub-Chapter 8429: Self-propelled bulldozers](https://busy.in/hsn/sub-chapter-8429/) | ₹12,180 Cr |
| #8 | [HSN Sub-Chapter 8431: Machinery parts for headings 8425-8430](https://busy.in/hsn/sub-chapter-8431/) | ₹11,648 Cr |
| #9 | [HSN Sub-Chapter 8408: Diesel Engines](https://busy.in/hsn/sub-chapter-8408/) | ₹11,234 Cr |
| #10 | [HSN Sub-Chapter 8479: Mechanical appliances](https://busy.in/hsn/sub-chapter-8479/) | ₹10,758 Cr |
| #25 | HSN Sub-Chapter 8438: Food Preparation Machinery (this hsn sub-chapter) | ₹2,195 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8401 | [Nuclear reactors](https://busy.in/hsn/sub-chapter-8401/) |
| 8402 | [Vapor Generating Boilers](https://busy.in/hsn/sub-chapter-8402/) |
| 8403 | [Central heating boilers](https://busy.in/hsn/sub-chapter-8403/) |
| 8404 | [Boiler auxiliary plant](https://busy.in/hsn/sub-chapter-8404/) |
| 8405 | [Gas generators and purifiers](https://busy.in/hsn/sub-chapter-8405/) |
| 8406 | [Steam & vapour turbines](https://busy.in/hsn/sub-chapter-8406/) |
| 8407 | [Retail Filament Yarn](https://busy.in/hsn/sub-chapter-8407/) |
| 8408 | [Diesel Engines](https://busy.in/hsn/sub-chapter-8408/) |
| 8409 | [Parts for engine machinery](https://busy.in/hsn/sub-chapter-8409/) |
| 8410 | [Hydraulic turbines](https://busy.in/hsn/sub-chapter-8410/) |
| 8411 | [Turbo-jets & gas turbines](https://busy.in/hsn/sub-chapter-8411/) |
| 8412 | [Other engines & motors](https://busy.in/hsn/sub-chapter-8412/) |
| 8413 | [Fire extinguisher charges](https://busy.in/hsn/sub-chapter-8413/) |
| 8414 | [Air pumps, compressors, ventilators](https://busy.in/hsn/sub-chapter-8414/) |
| 8415 | [Motorized AC Machines](https://busy.in/hsn/sub-chapter-8415/) |
| 8416 | [Furnace Burners](https://busy.in/hsn/sub-chapter-8416/) |
| 8417 | [Knitted garments](https://busy.in/hsn/sub-chapter-8417/) |
| 8418 | [Refrigerators, freezers, heat pumps](https://busy.in/hsn/sub-chapter-8418/) |
| 8419 | [Non-Domestic Treatment Machines](https://busy.in/hsn/sub-chapter-8419/) |
| 8420 | [Rolling machines for non-metals](https://busy.in/hsn/sub-chapter-8420/) |
| 8421 | [Centrifuges & filtering machines](https://busy.in/hsn/sub-chapter-8421/) |
| 8422 | [Dishwashing & packaging machinery](https://busy.in/hsn/sub-chapter-8422/) |
| 8423 | [Weighing Machinery](https://busy.in/hsn/sub-chapter-8423/) |
| 8424 | [Liquid sprayers](https://busy.in/hsn/sub-chapter-8424/) |
| 8425 | [Hypochlorites & chlorites](https://busy.in/hsn/sub-chapter-8425/) |
| 8426 | [Ship’s Cranes](https://busy.in/hsn/sub-chapter-8426/) |
| 8427 | [Vehicle Chassis](https://busy.in/hsn/sub-chapter-8427/) |
| 8428 | [Lifting & loading machinery](https://busy.in/hsn/sub-chapter-8428/) |
| 8429 | [Self-propelled bulldozers](https://busy.in/hsn/sub-chapter-8429/) |
| 8430 | [Earth boring machinery](https://busy.in/hsn/sub-chapter-8430/) |
| 8431 | [Machinery parts for headings 8425-8430](https://busy.in/hsn/sub-chapter-8431/) |
| 8432 | [Agricultural machinery](https://busy.in/hsn/sub-chapter-8432/) |
| 8433 | [Harvesting Machinery](https://busy.in/hsn/sub-chapter-8433/) |
| 8434 | [Milking Machines, Dairy Machinery](https://busy.in/hsn/sub-chapter-8434/) |
| 8435 | [Wine production machinery](https://busy.in/hsn/sub-chapter-8435/) |
| 8436 | [Agricultural Machines](https://busy.in/hsn/sub-chapter-8436/) |
| 8437 | [Grain Sorting Machines](https://busy.in/hsn/sub-chapter-8437/) |
| 8439 | [Paper-making Machinery](https://busy.in/hsn/sub-chapter-8439/) |
| 8440 | [Bookbinding Machinery](https://busy.in/hsn/sub-chapter-8440/) |
| 8441 | [Paper pulp production machinery](https://busy.in/hsn/sub-chapter-8441/) |
| 8442 | [Plate making Machinery & equipment](https://busy.in/hsn/sub-chapter-8442/) |
| 8443 | [Printing machinery & accessories](https://busy.in/hsn/sub-chapter-8443/) |
| 8444 | [Electrical transformers](https://busy.in/hsn/sub-chapter-8444/) |
| 8445 | [Textile Machines](https://busy.in/hsn/sub-chapter-8445/) |
| 8446 | [Weaving machines](https://busy.in/hsn/sub-chapter-8446/) |
| 8447 | [Knitting & Stitch-Bonding Machines](https://busy.in/hsn/sub-chapter-8447/) |
| 8448 | [Auxiliary Machinery](https://busy.in/hsn/sub-chapter-8448/) |
| 8449 | [Felt & Nonwoven Machinery](https://busy.in/hsn/sub-chapter-8449/) |
| 8450 | [Washing machines](https://busy.in/hsn/sub-chapter-8450/) |
| 8451 | [Textile Industry Machinery](https://busy.in/hsn/sub-chapter-8451/) |
| 8452 | [Sewing Machines & Accessories](https://busy.in/hsn/sub-chapter-8452/) |
| 8453 | [Machinery for working leather & hides](https://busy.in/hsn/sub-chapter-8453/) |
| 8454 | [Metallurgical Casting Machines](https://busy.in/hsn/sub-chapter-8454/) |
| 8455 | [Metal-Rolling Mills](https://busy.in/hsn/sub-chapter-8455/) |
| 8456 | [Laser Removal Tools](https://busy.in/hsn/sub-chapter-8456/) |
| 8457 | [Metalworking Machines](https://busy.in/hsn/sub-chapter-8457/) |
| 8458 | [Metal Lathes](https://busy.in/hsn/sub-chapter-8458/) |
| 8459 | [Drilling Machines](https://busy.in/hsn/sub-chapter-8459/) |
| 8460 | [Machine-Tools For Metal Finishing](https://busy.in/hsn/sub-chapter-8460/) |
| 8461 | [Metal Cutting & Shaping Machine](https://busy.in/hsn/sub-chapter-8461/) |
| 8462 | [Metal forging & die-stamping machines](https://busy.in/hsn/sub-chapter-8462/) |
| 8463 | [Fork-lift trucks](https://busy.in/hsn/sub-chapter-8463/) |
| 8464 | [Parts & Accessories For Machine Tools](https://busy.in/hsn/sub-chapter-8464/) |
| 8465 | [Machine-tools for hard materials](https://busy.in/hsn/sub-chapter-8465/) |
| 8466 | [Machine parts](https://busy.in/hsn/sub-chapter-8466/) |
| 8467 | [Hand Tools, Hydraulic & Motorized](https://busy.in/hsn/sub-chapter-8467/) |
| 8468 | [Welding apparatus](https://busy.in/hsn/sub-chapter-8468/) |
| 8470 | [Calculating machines & cash registers](https://busy.in/hsn/sub-chapter-8470/) |
| 8471 | [Data processing machines & readers](https://busy.in/hsn/sub-chapter-8471/) |
| 8472 | [Other Office Machines](https://busy.in/hsn/sub-chapter-8472/) |
| 8473 | [Machine Parts & Accessories](https://busy.in/hsn/sub-chapter-8473/) |
| 8474 | [Sorting, grinding & mixing Machinery](https://busy.in/hsn/sub-chapter-8474/) |
| 8475 | [Glass lamp assembly machines](https://busy.in/hsn/sub-chapter-8475/) |
| 8476 | [Vending Machines](https://busy.in/hsn/sub-chapter-8476/) |
| 8477 | [Rubber & Plastic Machines](https://busy.in/hsn/sub-chapter-8477/) |
| 8478 | [Tobacco processing machinery](https://busy.in/hsn/sub-chapter-8478/) |
| 8479 | [Mechanical appliances](https://busy.in/hsn/sub-chapter-8479/) |
| 8480 | [Moulding Boxes & Patterns](https://busy.in/hsn/sub-chapter-8480/) |
| 8481 | [Pressure-reducing valves](https://busy.in/hsn/sub-chapter-8481/) |
| 8482 | [Ball Or Roller Bearings](https://busy.in/hsn/sub-chapter-8482/) |
| 8483 | [Transmission shafts & cranks](https://busy.in/hsn/sub-chapter-8483/) |
| 8484 | [Metal gaskets & mechanical seals](https://busy.in/hsn/sub-chapter-8484/) |
| 8485 | [Additive manufacturing machines](https://busy.in/hsn/sub-chapter-8485/) |
| 8486 | [Semiconductor Manufacturing Machines](https://busy.in/hsn/sub-chapter-8486/) |
| 8487 | [Non-electrical machine parts](https://busy.in/hsn/sub-chapter-8487/) |