What products are classified under HSN 84603990 ?
It includes Honing or lapping machines : Lapping machines
HSN Code 84603990 represents Sharpening machines: Other under GST classification. This code helps businesses identify Sharpening machines: Other correctly for billing, taxation, and trade. With HSN Code 84603990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Sharpening machines: Other.
HSN Code 84603990 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 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 | Sharpening (tool or cutter grinding)machines : Other : Other | 9% | 9% | 18% | 0% |
| 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 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 | Sharpening (tool or cutter grinding)machines : Other : Other | 9% | 9% | 18% | 0% |
Description of goods
Sharpening (tool or cutter grinding)machines : Other : Other
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
Description of goods
Sharpening (tool or cutter grinding)machines : Other : Other
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
Sharpening machines: Other does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| 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 : 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 | |
| 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: Centreless grinding machines, numerically controlled | |
| Other grinding machines: Other cylindrical grinding machines, numerically controlled | |
| Other grinding machines: Other cylindrical grinding machines, numerically controlled | |
| Other grinding machines: Other 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 : 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 : 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 : 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 : 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 | |
| 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 : Numerically controlled | |
| Sharpening (tool or cutter grinding)machines : Numerically controlled | |
| Sharpening (tool or cutter grinding)machines : Other : Grinder, tool or cutter | |
| Sharpening (tool or cutter grinding)machines : Other : Grinder, tool or cutter | |
| Honing or lapping machines : Honing machines : Vertical, single spindle | |
| Honing or lapping machines : Honing machines : Vertical, single spindle | |
| Honing or lapping machines : Honing machines : Vertical, multi-spindle | |
| Honing or lapping machines : Honing machines : Vertical, multi-spindle | |
| Honing or lapping machines : Honing machines : Horizontal | |
| Honing or lapping machines : Honing machines : Horizontal | |
| Honing or lapping machines : Honing machines : Other | |
| Honing or lapping machines : Honing machines : Other | |
| Honing or lapping machines : Lapping machines | |
| Honing or lapping machines : Lapping machines | |
| Other : Polishing and buffing machines | |
| Other : Polishing and buffing machines | |
| Other : Other | |
| 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 : 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
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: Centreless grinding machines, numerically controlled
Other grinding machines: Other cylindrical grinding machines, numerically controlled
Other grinding machines: Other cylindrical grinding machines, numerically controlled
Other grinding machines: Other 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 : 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 : 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 : 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 : 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
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 : Numerically controlled
Sharpening (tool or cutter grinding)machines : Numerically controlled
Sharpening (tool or cutter grinding)machines : Other : Grinder, tool or cutter
Sharpening (tool or cutter grinding)machines : Other : Grinder, tool or cutter
Honing or lapping machines : Honing machines : Vertical, single spindle
Honing or lapping machines : Honing machines : Vertical, single spindle
Honing or lapping machines : Honing machines : Vertical, multi-spindle
Honing or lapping machines : Honing machines : Vertical, multi-spindle
Honing or lapping machines : Honing machines : Horizontal
Honing or lapping machines : Honing machines : Horizontal
Honing or lapping machines : Honing machines : Other
Honing or lapping machines : Honing machines : Other
Honing or lapping machines : Lapping machines
Honing or lapping machines : Lapping machines
Other : Polishing and buffing machines
Other : Polishing and buffing machines
Other : Other
Other : Other
It includes Honing or lapping machines : Lapping machines
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sharpening machines: Other; Nil for exempt items if applicable).
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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.