---
title: "8439 HSN Code | HSN Code for Paper-making Machinery in India"
description: "Know more about 8439 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8439 covering Paper-making Machinery."
canonical: "https://busy.in/hsn/sub-chapter-8439/"
---

# HSN Sub-chapter 8439: Paper-making Machinery

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

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

- Current GST rate: 12%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 84391000 | [Machinery for pulp of fibrous material](https://busy.in/hsn/hsn-84391000/) |
| 84392000 | [Machinery \| For Industrial Plant Project](https://busy.in/hsn/hsn-84392000/) |
| 84393010 | [Machinery for finishing paper or paperboard: Paper laminating machine](https://busy.in/hsn/hsn-84393010/) |
| 84393090 | [Paper finishing machinery](https://busy.in/hsn/hsn-84393090/) |
| 84399100 | [Parts of machinery for making pulp](https://busy.in/hsn/hsn-84399100/) |
| 84399900 | [Parts : Other](https://busy.in/hsn/hsn-84399900/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 8439 (FY 2024-25)

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

- Exports: ₹701 Cr (−14.82% YoY) — 0.0189% of India's total exports
- Imports: ₹1,770 Cr (+28.57% YoY) — 0.0290% of India's total imports
- Trade balance: −₹1,069 Cr (Deficit); surplus rank #961 of 1233 sub-chapters
- Share of Chapter 84: 0.25% of its exports; import side 0.33%
- Rank within Chapter 84: #47 of 86 by export value; import-side #50

### Key metrics

- Export CAGR: 11.33% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #453 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +81.27% in FY 2022-23
- Contribution to Ch. 84: 0.25% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8439

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 | 368.30 | 0.0160% | — | 0.25% | 734.51 | 0.0205% | — | 0.24% | −366.21 | #480 |
| FY 2019-20 | 321.87 | 0.0146% | −12.61% | 0.22% | 788.35 | 0.0235% | +7.33% | 0.26% | −466.48 | #511 |
| FY 2020-21 | 314.70 | 0.0146% | −2.23% | 0.22% | 1,298.69 | 0.0446% | +64.74% | 0.47% | −983.99 | #514 |
| FY 2021-22 | 345.40 | 0.0110% | +9.76% | 0.18% | 978.91 | 0.0214% | −24.62% | 0.26% | −633.51 | #560 |
| FY 2022-23 | 626.11 | 0.0173% | +81.27% | 0.28% | 1,000.34 | 0.0174% | +2.19% | 0.23% | −374.23 | #456 |
| FY 2023-24 | 823.43 | 0.0228% | +31.52% | 0.33% | 1,376.67 | 0.0245% | +37.62% | 0.29% | −553.24 | #409 |
| FY 2024-25 | 701.42 | 0.0189% | −14.82% | 0.25% | 1,769.97 | 0.0290% | +28.57% | 0.33% | −1,068.55 | #453 |

- CAGR (7-year): exports 11.33%/yr, imports 15.79%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8439 export-import analysis

### Consistent export growth: 11.33% CAGR over 7 years

India's exports under HSN Sub-Chapter 8439 have grown at a compound annual rate of 11.33% over 7 fiscal years, rising from ₹368.30 Crore in FY 2018-19 to ₹701.42 Crore in FY 2024-25.

### HSN Sub-Chapter 8439 ranked #453 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8439 ranks #453 out of 1233 sub-chapters by total export value. Within Chapter 84, it ranks #47 of 86. By trade surplus, it ranks #961 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 8439 exports

The strongest single-year export movement for HSN Sub-Chapter 8439 was recorded in FY 2022-23, when exports surged by 81.27% over the prior year.

### India records a trade deficit of ₹1,068.55 Crore in HSN Sub-Chapter 8439 goods

In FY 2024-25, India's imports of ₹1,769.97 Cr exceeded exports of ₹701.42 Cr, resulting in a trade deficit of ₹1,068.55 Crore — ranking #961 of 1233 by surplus magnitude.

### Import growth of 15.79% CAGR signals rising demand for Paper-making Machinery

India's imports under HSN Sub-Chapter 8439 have grown at 15.79% CAGR, reaching ₹1,769.97 Crore in FY 2024-25.

### HSN Sub-Chapter 8439 contributes 0.25% of Chapter 84 exports — ranked #47

Among the 86 sub-chapters under Chapter 84, HSN Sub-Chapter 8439 ranks #47 by export value — accounting for 0.25% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.33% share (rank #50).

## 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 |
| #47 | HSN Sub-Chapter 8439: Paper-making Machinery (this hsn sub-chapter) | ₹701 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/) |
| 8438 | [Food Preparation Machinery](https://busy.in/hsn/sub-chapter-8438/) |
| 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/) |