8438 HSN Code: Food Preparation Machinery

HSN Sub Chapter 8438 represents Food Preparation Machinery under GST classification. This code helps businesses identify Food Preparation Machinery correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 8438, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Food Preparation Machinery.

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New GST Rate for HSN Code 8438

GST Rate for Food Preparation Machinery under HSN Code 8438. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

84

HSN Code

8438

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8438

Following tariff HSN codes fall under Food Preparation Machinery.

Tariff HSN

84381010

Description

Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Bakery machinery

Tariff HSN

84381020

Description

Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products : Machinery for manufacture of macaroni or spaghetti or similar products

Tariff HSN

84382000

Description

Machinery for the manufacture of confectionery, cocoa or chocolate

Tariff HSN

84383010

Description

Machinery for sugar manufacture : Sugar cane crushers

Tariff HSN

84383090

Description

Machinery for sugar manufacture : Other

Tariff HSN

84384000

Description

Brewery machinery

Tariff HSN

84385000

Description

Machinery for the preparation of meat or poultry

Tariff HSN

84386000

Description

Machinery for the preparation of fruits, nuts or vegetables

Tariff HSN

84388010

Description

Other machinery : Auxiliary equipment for extrusion cooking plant

Tariff HSN

84388020

Description

Other machinery : For production of soya milk or other soya products (other than soya oil)

Tariff HSN

84388030

Description

Other machinery : Diffusing machines (diffusers)

Tariff HSN

84388040

Description

Other machinery : Tea leaf rolling or cutting machine

Tariff HSN

84388090

Description

Other machinery : Other

Tariff HSN

84389010

Description

Parts : Of sugar manufacturing machinery

Tariff HSN

84389090

Description

Parts : Of other machinery

India’s Trade Performance — HSN Sub-Chapter 8438 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹2,195 Cr

+27.61% vs FY 2023-24

0.0593% of India’s total exports

India’s Imports

FY 2024-25

₹3,295 Cr

+2.61% vs FY 2023-24

0.0540% of India’s total imports

Trade Balance

FY 2024-25

−₹1,100 Cr

Trade Deficit

Surplus rank #963 of 1233 subchapters

% of Chapter 84

FY 2024-25

0.77%

Share of Chapter 84’s total exports in FY 2024-25

Import side: 0.61% of Chapter 84’s imports

Rank Within Chapter 84

FY 2024-25

#25 of 86

Position by export value among subchapters in Chapter 84

Import-side rank: #38 of 86

At a glance

12.50%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#253

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+39.31%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.77%

Contribution to Ch. 84

Share of Chapter 84 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #283

Balance

−406.43

Exports

1,082.48 ₹ Cr

0.0472% share

— YoY

0.74% of Ch. 84

Imports

1,488.91 ₹ Cr

0.0415% share

— YoY

0.49% of Ch. 84

FY 2019-20 Exp. Rank #302

Balance

−365.42

Exports

952.95 ₹ Cr

0.0431% share

−11.97% YoY

0.65% of Ch. 84

Imports

1,318.37 ₹ Cr

0.0393% share

−11.45% YoY

0.43% of Ch. 84

FY 2020-21 Exp. Rank #317

Balance

−430.49

Exports

915.45 ₹ Cr

0.0426% share

−3.94% YoY

0.65% of Ch. 84

Imports

1,345.94 ₹ Cr

0.0462% share

+2.09% YoY

0.49% of Ch. 84

FY 2021-22 Exp. Rank #319

Balance

−237.77

Exports

1,275.27 ₹ Cr

0.0406% share

+39.31% YoY

0.67% of Ch. 84

Imports

1,513.04 ₹ Cr

0.0331% share

+12.42% YoY

0.40% of Ch. 84

FY 2022-23 Exp. Rank #272

Balance

+98.42

Exports

1,725.30 ₹ Cr

0.0477% share

+35.29% YoY

0.78% of Ch. 84

Imports

1,626.88 ₹ Cr

0.0283% share

+7.52% YoY

0.37% of Ch. 84

FY 2023-24 Exp. Rank #275

Balance

−1,491.03

Exports

1,720.14 ₹ Cr

0.0475% share

−0.30% YoY

0.69% of Ch. 84

Imports

3,211.17 ₹ Cr

0.0572% share

+97.38% YoY

0.68% of Ch. 84

FY 2024-25 Exp. Rank #253

Balance

−1,099.96

Exports

2,195.00 ₹ Cr

0.0593% share

+27.61% YoY

0.77% of Ch. 84

Imports

3,294.96 ₹ Cr

0.0540% share

+2.61% YoY

0.61% of Ch. 84

CAGR · 7-Year

Exports

12.50% /yr

Imports

14.16% /yr

Consistently Deficit
Chapter 84 total

reference, FY 2024-25

Export

₹2,83,259.46 Cr

Import

₹5,43,949.32 Cr

Trade Balance

−2,60,689.86

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

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8438 ranks #253 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8438 and GST compliance.

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.

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.

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