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8439 HSN Code: Paper-making Machinery

HSN Sub Chapter 8439 represents Paper-making Machinery under GST classification. This code helps businesses identify Paper-making Machinery correctly for billing, taxation, and trade. With HSN Sub Chapter 8439, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Paper-making Machinery.

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New GST Rate for HSN Code 8439

GST Rate for Paper-making Machinery under HSN Code 8439. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
84 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard 12% 12%

Chapter: 84

Description: Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard

New GST Rate: 12% Old GST Rate: 12%

Tariff HSN Codes under HSN Sub Chapter 8439

Following Tariff HSN code falls under Paper-making Machinery:

Tariff HSN Description
Machinery for making pulp of fibrous cellulosic material
Machinery for making pulp of fibrous cellulosic material
Machinery for making paper or paperboard
Machinery for making paper or paperboard
Machinery for finishing paper or paperboard: Paper laminating machine
Machinery for finishing paper or paperboard: Paper laminating machine
Machinery for finishing paper or paperboard: Other
Machinery for finishing paper or paperboard: Other
Parts : Of machinery for making pulp of fibrous cellulosic material
Parts : Of machinery for making pulp of fibrous cellulosic material
Parts : Other
Parts : Other

Machinery for making pulp of fibrous cellulosic material

Machinery for making pulp of fibrous cellulosic material

Machinery for making paper or paperboard

Machinery for making paper or paperboard

Machinery for finishing paper or paperboard: Paper laminating machine

Machinery for finishing paper or paperboard: Paper laminating machine

Machinery for finishing paper or paperboard: Other

Machinery for finishing paper or paperboard: Other

Parts : Of machinery for making pulp of fibrous cellulosic material

Parts : Of machinery for making pulp of fibrous cellulosic material

Parts : Other

Parts : Other

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FAQs for Sub Chapter 8439

What products are classified under HSN 8439

It includes Paper-making Machinery

What misclassification mistakes happen with Paper-making 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.

Do spares or accessories of Paper-making 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.

If I repair and return Paper-making Machinery, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Can reverse charge ever apply to transactions involving Paper-making Machinery?

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

Can I claim ITC on inputs and services used for Paper-making Machinery?

If your outward supply of Paper-making Machinery is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

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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