What products are classified under HSN 8439
It includes 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.
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
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
It includes 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.
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.
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.
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.
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.
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.