--- title: "HSN Code for Other Flat-Surface Grinding Machines | HSN 84601900 GST Rate" description: "Find HSN and GST Rates for 84601900 related to Other Flat-Surface Grinding Machines with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84601900/" --- # HSN Code 84601900: Other Flat-Surface Grinding Machines - [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/) - [Chapter 84: Nuclear Reactors, Boilers & Machinery](https://busy.in/hsn/chapter-84/) - [Sub-chapter 8460: Machine-Tools For Metal Finishing](https://busy.in/hsn/sub-chapter-8460/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Flat-surface grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 84601900 ? It includes Internal Grinders ### Any common misclassification issue with Other Flat-Surface Grinding Machines? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Other Flat-Surface Grinding Machines? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### How much GST applies to Other Flat-Surface Grinding Machines? Under HSN 84601900, Other Flat-Surface Grinding Machines attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other Flat-Surface Grinding Machines? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How should mixed supplies be billed when Other Flat-Surface Grinding Machines is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Flat-Surface Grinding Machines; Nil for exempt items if applicable). ## India's trade performance: HSN Code 84601900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹35 Cr (+45.03% YoY) — 0.0010% of India's total exports - Imports: ₹106 Cr (+30.61% YoY) — 0.0018% of India's total imports - Trade balance: −₹71 Cr (Deficit); surplus rank #10518 of 12657 HSN codes - Share of Sub-Chapter 8460: 13.81% of its exports; import side 3.98% - Rank within Sub-Chapter 8460: #2 of 22 by export value; import-side #9 ### Key metrics - Export CAGR: 17.16% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4106 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +45.03% in FY 2024-25 - Contribution to Sub-Ch. 8460: 13.81% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84601900 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 Sub-Ch. 8460 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8460 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 13.59 | 0.0006% | — | 6.96% | 69.91 | 0.0020% | — | 4.33% | −56.32 | #4624 | | FY 2019-20 | 16.01 | 0.0007% | +17.81% | 10.19% | 90.42 | 0.0027% | +29.34% | 5.65% | −74.41 | #4421 | | FY 2020-21 | 18.19 | 0.0008% | +13.62% | 10.49% | 64.39 | 0.0022% | −28.79% | 5.47% | −46.20 | #4323 | | FY 2021-22 | 22.46 | 0.0007% | +23.47% | 11.96% | 114.25 | 0.0025% | +77.43% | 10.16% | −91.79 | #4442 | | FY 2022-23 | 26.50 | 0.0007% | +17.99% | 12.40% | 96.02 | 0.0017% | −15.96% | 5.37% | −69.52 | #4331 | | FY 2023-24 | 24.23 | 0.0007% | −8.57% | 8.37% | 81.42 | 0.0014% | −15.21% | 3.95% | −57.19 | #4495 | | FY 2024-25 | 35.14 | 0.0010% | +45.03% | 13.81% | 106.34 | 0.0018% | +30.61% | 3.98% | −71.20 | #4106 | - CAGR (7-year): exports 17.16%/yr, imports 7.24%/yr (consistently Deficit) ## Key trade insights: HSN Code 84601900 export-import analysis ### Consistent export growth: 17.16% CAGR over 7 years India's exports under HSN Code 84601900 have grown at a compound annual rate of 17.16% over 7 fiscal years, rising from ₹13.59 Crore in FY 2018-19 to ₹35.14 Crore in FY 2024-25. ### HSN Code 84601900 ranked #4106 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84601900 ranks #4106 out of 12657 HSN codes by total export value. Within Sub-Chapter 8460, it ranks #2 of 22. By trade surplus, it ranks #10518 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 84601900 exports The strongest single-year export movement for HSN Code 84601900 was recorded in FY 2024-25, when exports surged by 45.03% over the prior year. ### India records a trade deficit of ₹71.20 Crore in HSN Code 84601900 goods In FY 2024-25, India's imports of ₹106.34 Cr exceeded exports of ₹35.14 Cr, resulting in a trade deficit of ₹71.20 Crore — ranking #10518 of 12657 by surplus magnitude. ### Import growth of 7.24% CAGR signals stable import dependency for Other Flat-Surface Grinding Machines India's imports under HSN Code 84601900 have grown at 7.24% CAGR, reaching ₹106.34 Crore in FY 2024-25. ### HSN Code 84601900 contributes 13.81% of Sub-Chapter 8460 exports — ranked #2 Among the 22 HSN codes under Sub-Chapter 8460, HSN Code 84601900 ranks #2 by export value — accounting for 13.81% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.98% share (rank #9). ## Related HSN Codes in Sub-Chapter 8460 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 84609090: Other Abrasive and Polishing Machine Tools](https://busy.in/hsn/hsn-84609090/) | ₹59 Cr | | #2 | HSN Code 84601900: Other Flat-Surface Grinding Machines (this hsn code) | ₹35 Cr | | #3 | [HSN Code 84603100: Sharpening (tool or cutter grinding) machines : Numerically controlled](https://busy.in/hsn/hsn-84603100/) | ₹31 Cr | | #4 | [HSN Code 84602300: NC Cylindrical Grinding Machines](https://busy.in/hsn/hsn-84602300/) | ₹28 Cr | | #5 | [HSN Code 84602990: Other Precision Grinder](https://busy.in/hsn/hsn-84602990/) | ₹24 Cr | | #6 | [HSN Code 84602200: Numerically Controlled Centreless Grinding Machines](https://busy.in/hsn/hsn-84602200/) | ₹12 Cr | | #7 | [HSN Code 84602910: Cylindrical Grinders](https://busy.in/hsn/hsn-84602910/) | ₹12 Cr | | #8 | [HSN Code 84609010: Other \| Polishing And Buffing Machines](https://busy.in/hsn/hsn-84609010/) | ₹10 Cr | | #9 | [HSN Code 84602930: Centerless Grinders](https://busy.in/hsn/hsn-84602930/) | ₹9 Cr | | #10 | [HSN Code 84603910: Sharpening & Grinding Machines: Grinders & Cutters](https://busy.in/hsn/hsn-84603910/) | ₹8 Cr |