HSN Code 84603100 represents Sharpening (tool or cutter grinding) machines : Numerically controlled under GST classification. This code helps businesses identify Sharpening (tool or cutter grinding) machines : Numerically controlled correctly for billing, taxation, and trade. With HSN Code 84603100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Sharpening (tool or cutter grinding) machines : Numerically controlled.
Join our guided walkthrough to see how BUSY can transform your business operations.
HSN Code 84603100 relates to the following description.
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461
Sharpening (tool or cutter grinding)machines : Numerically controlled
9%
9%
18%
0%
Description of Goods
Sharpening (tool or cutter grinding)machines : Numerically controlled
Chapter
84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Sub Chapter
8460 - Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Sharpening (tool or cutter grinding) machines : Numerically controlled does not include products with the following descriptions.
Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 - 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:numerically controlled
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 : Numerically controlled
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
Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 - other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm: numerically controlled
Other grinding machines: Centreless grinding machines, numerically controlled
Other grinding machines: Other cylindrical grinding machines, numerically controlled
Other grinding machines: Other Numerically controlled
Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm : Other : Cylindrical grinders
Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm : Other : Internal grinders
Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm : Other : Centreless grinders
Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm : Other : Profile grinders
Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm : Other : Other
Sharpening (tool or cutter grinding)machines : Other : Grinder, tool or cutter
Sharpening (tool or cutter grinding)machines : Other : Other
Honing or lapping machines : Honing machines : Vertical, single spindle
Honing or lapping machines : Honing machines : Vertical, multi-spindle
Honing or lapping machines : Honing machines : Horizontal
Honing or lapping machines : Honing machines : Other
Honing or lapping machines : Lapping machines
Other : Polishing and buffing machines
Other : Other
Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 - 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:numerically controlled
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 : Numerically controlled
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
Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 - other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm: numerically controlled
Other grinding machines: Centreless grinding machines, numerically controlled
Other grinding machines: Other cylindrical grinding machines, numerically controlled
Other grinding machines: Other Numerically controlled
Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm : Other : Cylindrical grinders
Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm : Other : Internal grinders
Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm : Other : Centreless grinders
Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm : Other : Profile grinders
Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm : Other : Other
Sharpening (tool or cutter grinding)machines : Other : Grinder, tool or cutter
Sharpening (tool or cutter grinding)machines : Other : Other
Honing or lapping machines : Honing machines : Vertical, single spindle
Honing or lapping machines : Honing machines : Vertical, multi-spindle
Honing or lapping machines : Honing machines : Horizontal
Honing or lapping machines : Honing machines : Other
Honing or lapping machines : Lapping machines
Other : Polishing and buffing machines
Other : Other
India’s Exports
FY 2024-25₹31 Cr
0.0008% of India’s total exports
India’s Imports
FY 2024-25₹148 Cr
0.0024% of India’s total imports
Trade Balance
FY 2024-25−₹117 Cr
Surplus rank #10919 of 12657 HSN codes
% of Sub-Chapter 8460
FY 2024-2512.20%
Share of Sub-Chapter 8460’s total exports in FY 2024-25
Import side: 5.53% of Sub-Chapter 8460’s imports
Rank Within Sub-Chapter 8460
FY 2024-25#3 of 22
Position by export value among HSN codes in Sub-Chapter 8460
Import-side rank: #5 of 22
At a glance
2.99%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#4279
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+199.03%
Peak Growth Year
FY 2021-22 · strongest single-year move
12.20%
Contribution to Sub-Ch. 8460
Share of Sub-Chapter 8460 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−29.63
Exports
26.00 ₹ Cr
0.0011% share
— YoY
13.31% of Sub-Ch. 8460
Imports
55.63 ₹ Cr
0.0016% share
— YoY
3.45% of Sub-Ch. 8460
Balance
−30.17
Exports
12.23 ₹ Cr
0.0006% share
−52.96% YoY
7.79% of Sub-Ch. 8460
Imports
42.40 ₹ Cr
0.0013% share
−23.78% YoY
2.65% of Sub-Ch. 8460
Balance
−36.00
Exports
18.54 ₹ Cr
0.0009% share
+51.59% YoY
10.69% of Sub-Ch. 8460
Imports
54.54 ₹ Cr
0.0019% share
+28.63% YoY
4.64% of Sub-Ch. 8460
Balance
−4.94
Exports
55.44 ₹ Cr
0.0018% share
+199.03% YoY
29.52% of Sub-Ch. 8460
Imports
60.38 ₹ Cr
0.0013% share
+10.71% YoY
5.37% of Sub-Ch. 8460
Balance
−73.47
Exports
37.56 ₹ Cr
0.0010% share
−32.25% YoY
17.57% of Sub-Ch. 8460
Imports
111.03 ₹ Cr
0.0019% share
+83.89% YoY
6.21% of Sub-Ch. 8460
Balance
−110.40
Exports
45.10 ₹ Cr
0.0012% share
+20.07% YoY
15.57% of Sub-Ch. 8460
Imports
155.50 ₹ Cr
0.0028% share
+40.05% YoY
7.54% of Sub-Ch. 8460
Balance
−116.91
Exports
31.03 ₹ Cr
0.0008% share
−31.20% YoY
12.20% of Sub-Ch. 8460
Imports
147.94 ₹ Cr
0.0024% share
−4.86% YoY
5.53% of Sub-Ch. 8460
CAGR · 7-Year
Exports
2.99% /yr
Imports
17.71% /yr
reference, FY 2024-25
Export
₹254.38 Cr
Import
₹2,674.22 Cr
Trade Balance
−2,419.84
India's exports under HSN Code 84603100 have grown at a compound annual rate of 2.99% over 7 fiscal years, rising from ₹26.00 Crore in FY 2018-19 to ₹31.03 Crore in FY 2024-25.
In FY 2024-25, HSN Code 84603100 ranks #4279 out of 12657 HSN codes by total export value. Within Sub-Chapter 8460, it ranks #3 of 22. By trade surplus, it ranks #10919 of 12657.
The strongest single-year export movement for HSN Code 84603100 was recorded in FY 2021-22, when exports surged by 199.03% over the prior year.
In FY 2024-25, India's imports of ₹147.94 Cr exceeded exports of ₹31.03 Cr, resulting in a trade deficit of ₹116.91 Crore — ranking #10919 of 12657 by surplus magnitude.
India's imports under HSN Code 84603100 have grown at 17.71% CAGR, reaching ₹147.94 Crore in FY 2024-25.
Among the 22 HSN codes under Sub-Chapter 8460, HSN Code 84603100 ranks #3 by export value — accounting for 12.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.53% share (rank #5).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 84603100 and GST compliance.
It includes Horizontal honing 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.
Under HSN 84603100, Sharpening (tool or cutter grinding) machines : Numerically controlled attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sharpening (tool or cutter grinding) machines : Numerically controlled; Nil for exempt items if applicable).