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 purposes. 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

84

HSN Code

8439

HSN Description

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

New GST Rate

12 %
Standard

Old GST Rate

12 %

Tariff HSN Codes under HSN Sub Chapter 8439

Following tariff HSN codes fall under Paper-making Machinery.

Tariff HSN

84391000

Description

Machinery for making pulp of fibrous cellulosic material

Tariff HSN

84392000

Description

Machinery for making paper or paperboard

Tariff HSN

84393010

Description

Machinery for finishing paper or paperboard: Paper laminating machine

Tariff HSN

84393090

Description

Machinery for finishing paper or paperboard: Other

Tariff HSN

84399100

Description

Parts : Of machinery for making pulp of fibrous cellulosic material

Tariff HSN

84399900

Description

Parts : Other

India’s Trade Performance — HSN Sub-Chapter 8439 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

₹701 Cr

−14.82% vs FY 2023-24

0.0189% of India’s total exports

India’s Imports

FY 2024-25

₹1,770 Cr

+28.57% vs FY 2023-24

0.0290% of India’s total imports

Trade Balance

FY 2024-25

−₹1,069 Cr

Trade Deficit

Surplus rank #961 of 1233 subchapters

% of Chapter 84

FY 2024-25

0.25%

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

Import side: 0.33% of Chapter 84’s imports

Rank Within Chapter 84

FY 2024-25

#47 of 86

Position by export value among subchapters in Chapter 84

Import-side rank: #50 of 86

At a glance

11.33%

Export CAGR

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

#453

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+81.27%

Peak Growth Year

FY 2022-23 · strongest single-year move

0.25%

Contribution to Ch. 84

Share of Chapter 84 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #480

Balance

−366.21

Exports

368.30 ₹ Cr

0.0160% share

— YoY

0.25% of Ch. 84

Imports

734.51 ₹ Cr

0.0205% share

— YoY

0.24% of Ch. 84

FY 2019-20 Exp. Rank #511

Balance

−466.48

Exports

321.87 ₹ Cr

0.0146% share

−12.61% YoY

0.22% of Ch. 84

Imports

788.35 ₹ Cr

0.0235% share

+7.33% YoY

0.26% of Ch. 84

FY 2020-21 Exp. Rank #514

Balance

−983.99

Exports

314.70 ₹ Cr

0.0146% share

−2.23% YoY

0.22% of Ch. 84

Imports

1,298.69 ₹ Cr

0.0446% share

+64.74% YoY

0.47% of Ch. 84

FY 2021-22 Exp. Rank #560

Balance

−633.51

Exports

345.40 ₹ Cr

0.0110% share

+9.76% YoY

0.18% of Ch. 84

Imports

978.91 ₹ Cr

0.0214% share

−24.62% YoY

0.26% of Ch. 84

FY 2022-23 Exp. Rank #456

Balance

−374.23

Exports

626.11 ₹ Cr

0.0173% share

+81.27% YoY

0.28% of Ch. 84

Imports

1,000.34 ₹ Cr

0.0174% share

+2.19% YoY

0.23% of Ch. 84

FY 2023-24 Exp. Rank #409

Balance

−553.24

Exports

823.43 ₹ Cr

0.0228% share

+31.52% YoY

0.33% of Ch. 84

Imports

1,376.67 ₹ Cr

0.0245% share

+37.62% YoY

0.29% of Ch. 84

FY 2024-25 Exp. Rank #453

Balance

−1,068.55

Exports

701.42 ₹ Cr

0.0189% share

−14.82% YoY

0.25% of Ch. 84

Imports

1,769.97 ₹ Cr

0.0290% share

+28.57% YoY

0.33% of Ch. 84

CAGR · 7-Year

Exports

11.33% /yr

Imports

15.79% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8439 ranks #453 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8439 and GST compliance.

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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