---
title: "HSN Code for Sharpening & Grinding Machines: Grinders & Cutters | HSN 84603910 GST Rate"
description: "Find HSN and GST Rates for 84603910 related to Sharpening & Grinding Machines: Grinders & Cutters with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84603910/"
---

# HSN Code 84603910: Sharpening & Grinding Machines: Grinders & Cutters

- [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 |
| --- | --- | --- | --- | --- |
| Sharpening (tool or cutter grinding)machines : Other : Grinder, tool or cutter | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84603910 ?

It includes Honing or lapping machines: Other

### Any common misclassification issue with Sharpening & Grinding Machines: Grinders & Cutters?

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 Sharpening & Grinding Machines: Grinders & Cutters?

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 should mixed supplies be billed when Sharpening & Grinding Machines: Grinders & Cutters is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sharpening & Grinding Machines: Grinders & Cutters; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Sharpening & Grinding Machines: Grinders & Cutters?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Sharpening & Grinding Machines: Grinders & Cutters?

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.

## India's trade performance: HSN Code 84603910 (FY 2024-25)

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

- Exports: ₹8 Cr (−24.54% YoY) — 0.0002% of India's total exports
- Imports: ₹16 Cr (−46.67% YoY) — 0.0003% of India's total imports
- Trade balance: −₹9 Cr (Deficit); surplus rank #8980 of 12657 HSN codes
- Share of Sub-Chapter 8460: 3.03% of its exports; import side 0.62%
- Rank within Sub-Chapter 8460: #10 of 22 by export value; import-side #17

### Key metrics

- Export CAGR: 9.17% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6098 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +92.23% in FY 2022-23
- Contribution to Sub-Ch. 8460: 3.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84603910

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 | 4.56 | 0.0002% | — | 2.33% | 18.00 | 0.0005% | — | 1.12% | −13.44 | #5972 |
| FY 2019-20 | 6.85 | 0.0003% | +50.22% | 4.36% | 24.37 | 0.0007% | +35.39% | 1.52% | −17.52 | #5474 |
| FY 2020-21 | 4.10 | 0.0002% | −40.15% | 2.36% | 32.27 | 0.0011% | +32.42% | 2.74% | −28.17 | #6163 |
| FY 2021-22 | 5.15 | 0.0002% | +25.61% | 2.74% | 16.72 | 0.0004% | −48.19% | 1.49% | −11.57 | #6311 |
| FY 2022-23 | 9.90 | 0.0003% | +92.23% | 4.63% | 27.20 | 0.0005% | +62.68% | 1.52% | −17.30 | #5643 |
| FY 2023-24 | 10.23 | 0.0003% | +3.33% | 3.53% | 30.90 | 0.0006% | +13.60% | 1.50% | −20.67 | #5706 |
| FY 2024-25 | 7.72 | 0.0002% | −24.54% | 3.03% | 16.48 | 0.0003% | −46.67% | 0.62% | −8.76 | #6098 |

- CAGR (7-year): exports 9.17%/yr, imports -1.46%/yr (consistently Deficit)

## Key trade insights: HSN Code 84603910 export-import analysis

### Consistent export growth: 9.17% CAGR over 7 years

India's exports under HSN Code 84603910 have grown at a compound annual rate of 9.17% over 7 fiscal years, rising from ₹4.56 Crore in FY 2018-19 to ₹7.72 Crore in FY 2024-25.

### HSN Code 84603910 ranked #6098 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84603910 ranks #6098 out of 12657 HSN codes by total export value. Within Sub-Chapter 8460, it ranks #10 of 22. By trade surplus, it ranks #8980 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 84603910 exports

The strongest single-year export movement for HSN Code 84603910 was recorded in FY 2022-23, when exports surged by 92.23% over the prior year.

### India records a trade deficit of ₹8.76 Crore in HSN Code 84603910 goods

In FY 2024-25, India's imports of ₹16.48 Cr exceeded exports of ₹7.72 Cr, resulting in a trade deficit of ₹8.76 Crore — ranking #8980 of 12657 by surplus magnitude.

### Import growth of -1.46% CAGR signals stable import dependency for Sharpening & Grinding Machines: Grinders & Cutters

India's imports under HSN Code 84603910 have grown at -1.46% CAGR, reaching ₹16.48 Crore in FY 2024-25.

### HSN Code 84603910 contributes 3.03% of Sub-Chapter 8460 exports — ranked #10

Among the 22 HSN codes under Sub-Chapter 8460, HSN Code 84603910 ranks #10 by export value — accounting for 3.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.62% share (rank #17).

## 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](https://busy.in/hsn/hsn-84601900/) | ₹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 (this hsn code) | ₹8 Cr |