8478 HSN Code: Tobacco processing machinery

HSN Sub Chapter 8478 represents Tobacco processing machinery under GST classification. This code helps businesses identify Tobacco processing machinery correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 8478, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tobacco processing machinery.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

New GST Rate for HSN Code 8478

GST Rate for Tobacco processing machinery under HSN Code 8478. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

84

HSN Code

8478

HSN Description

Machinery for preparing or making up tobacco , not specified or included elsewhere in this chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 8478

Following tariff HSN codes fall under Tobacco processing machinery.

Tariff HSN

84781010

Description

Machinery : Cigar making machinery

Tariff HSN

84781020

Description

Machinery : Cigarette making machinery

Tariff HSN

84781090

Description

Machinery : Other

Tariff HSN

84789000

Description

Parts

India’s Trade Performance — HSN Sub-Chapter 8478 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

₹182 Cr

+19.14% vs FY 2023-24

0.0049% of India’s total exports

India’s Imports

FY 2024-25

₹131 Cr

−33.42% vs FY 2023-24

0.0021% of India’s total imports

Trade Balance

FY 2024-25

₹51 Cr

Trade Surplus

Surplus rank #434 of 1233 subchapters

% of Chapter 84

FY 2024-25

0.06%

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

Import side: 0.02% of Chapter 84’s imports

Rank Within Chapter 84

FY 2024-25

#68 of 86

Position by export value among subchapters in Chapter 84

Import-side rank: #81 of 86

At a glance

24.70%

Export CAGR

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

#718

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+105.35%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.06%

Contribution to Ch. 84

Share of Chapter 84 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Sub-Chapter 8478

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 #841

Balance

+12.95

Exports

48.33 ₹ Cr

0.0021% share

— YoY

0.03% of Ch. 84

Imports

35.38 ₹ Cr

0.0010% share

— YoY

0.01% of Ch. 84

FY 2019-20 Exp. Rank #840

Balance

+6.68

Exports

50.86 ₹ Cr

0.0023% share

+5.23% YoY

0.03% of Ch. 84

Imports

44.18 ₹ Cr

0.0013% share

+24.87% YoY

0.01% of Ch. 84

FY 2020-21 Exp. Rank #845

Balance

−3.88

Exports

46.39 ₹ Cr

0.0022% share

−8.79% YoY

0.03% of Ch. 84

Imports

50.27 ₹ Cr

0.0017% share

+13.78% YoY

0.02% of Ch. 84

FY 2021-22 Exp. Rank #791

Balance

+48.18

Exports

95.26 ₹ Cr

0.0030% share

+105.35% YoY

0.05% of Ch. 84

Imports

47.08 ₹ Cr

0.0010% share

−6.35% YoY

0.01% of Ch. 84

FY 2022-23 Exp. Rank #774

Balance

+83.49

Exports

122.28 ₹ Cr

0.0034% share

+28.36% YoY

0.06% of Ch. 84

Imports

38.79 ₹ Cr

0.0007% share

−17.61% YoY

0.01% of Ch. 84

FY 2023-24 Exp. Rank #737

Balance

−43.60

Exports

152.50 ₹ Cr

0.0042% share

+24.71% YoY

0.06% of Ch. 84

Imports

196.10 ₹ Cr

0.0035% share

+405.54% YoY

0.04% of Ch. 84

FY 2024-25 Exp. Rank #718

Balance

+51.12

Exports

181.69 ₹ Cr

0.0049% share

+19.14% YoY

0.06% of Ch. 84

Imports

130.57 ₹ Cr

0.0021% share

−33.42% YoY

0.02% of Ch. 84

CAGR · 7-Year

Exports

24.70% /yr

Imports

24.31% /yr

Consistently Surplus
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 8478 Export-Import Analysis

Consistent Export Growth: 24.70% CAGR Over 7 Years

India's exports under HSN Sub-Chapter 8478 have grown at a compound annual rate of 24.70% over 7 fiscal years, rising from ₹48.33 Crore in FY 2018-19 to ₹181.69 Crore in FY 2024-25.

HSN Sub-Chapter 8478 Ranked #718 Among All 1233 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 8478 ranks #718 out of 1233 subchapters by total export value. Within Chapter 84, it ranks #68 of 86. By trade surplus, it ranks #434 of 1233.

FY 2021-22 Was the Strongest Growth Year for HSN Sub-Chapter 8478 Exports

The strongest single-year export movement for HSN Sub-Chapter 8478 was recorded in FY 2021-22, when exports surged by 105.35% over the prior year.

India Maintains a Trade Surplus of ₹51.12 Crore in HSN Sub-Chapter 8478 Goods

In FY 2024-25, India's exports of ₹181.69 Cr exceeded imports of ₹130.57 Cr, resulting in a trade surplus of ₹51.12 Crore — ranking #434 of 1233 by surplus magnitude.

Import Growth of 24.31% CAGR Signals Rising Demand for Tobacco processing machinery

India's imports under HSN Sub-Chapter 8478 have grown at 24.31% CAGR, reaching ₹130.57 Crore in FY 2024-25.

HSN Sub-Chapter 8478 Contributes 0.06% of Chapter 84 Exports — Ranked #68

Among the 86 subchapters under Chapter 84, HSN Sub-Chapter 8478 ranks #68 by export value — accounting for 0.06% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #81).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 8478 and GST compliance.

What products are classified under HSN 8478

It includes Tobacco processing machinery

How do I bill a kit or combo that includes Tobacco processing machinery?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

Does packaging or branding change how GST applies to Tobacco processing machinery?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Tobacco processing machinery is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

Does MRP, weight or pack size change GST treatment for Tobacco processing machinery?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

Do spares or accessories of Tobacco processing 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 Tobacco processing 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.

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.

Explore More HSN Codes from Chapter 84