---
title: "HSN Code for Sharpening machines: Other | HSN 84603990 GST Rate"
description: "Find HSN and GST Rates for 84603990 related to Sharpening machines: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84603990/"
---

# HSN Code 84603990: Sharpening machines: Other

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84603990 ?

It includes Honing or lapping machines : Lapping machines

### Any common misclassification issue with Sharpening machines: Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Sharpening machines: Other is sold with other items?

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).

### Do e‑way bill and e‑invoice apply for Sharpening machines: Other?

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.

### Does packaging or labelling change the GST for Sharpening machines: Other?

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.

### Can we claim ITC on inputs used to trade Sharpening machines: Other?

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

## India's trade performance: HSN Code 84603990 (FY 2024-25)

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

- Exports: ₹3 Cr (−40.78% YoY) — 0.0001% of India's total exports
- Imports: ₹70 Cr (+34.31% YoY) — 0.0012% of India's total imports
- Trade balance: −₹67 Cr (Deficit); surplus rank #10470 of 12657 HSN codes
- Share of Sub-Chapter 8460: 1.20% of its exports; import side 2.61%
- Rank within Sub-Chapter 8460: #14 of 22 by export value; import-side #12

### Key metrics

- Export CAGR: -0.16% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7183 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +155.19% in FY 2019-20
- Contribution to Sub-Ch. 8460: 1.20% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84603990

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 | 3.08 | 0.0001% | — | 1.58% | 26.85 | 0.0007% | — | 1.66% | −23.77 | #6436 |
| FY 2019-20 | 7.86 | 0.0004% | +155.19% | 5.00% | 45.64 | 0.0014% | +69.98% | 2.85% | −37.78 | #5317 |
| FY 2020-21 | 2.23 | 0.0001% | −71.63% | 1.29% | 17.64 | 0.0006% | −61.35% | 1.50% | −15.41 | #6861 |
| FY 2021-22 | 2.30 | 0.0001% | +3.14% | 1.22% | 36.40 | 0.0008% | +106.35% | 3.24% | −34.10 | #7176 |
| FY 2022-23 | 2.74 | 0.0001% | +19.13% | 1.28% | 34.96 | 0.0006% | −3.96% | 1.96% | −32.22 | #7094 |
| FY 2023-24 | 5.15 | 0.0001% | +87.96% | 1.78% | 52.06 | 0.0009% | +48.91% | 2.52% | −46.91 | #6545 |
| FY 2024-25 | 3.05 | 0.0001% | −40.78% | 1.20% | 69.92 | 0.0012% | +34.31% | 2.61% | −66.87 | #7183 |

- CAGR (7-year): exports -0.16%/yr, imports 17.29%/yr (consistently Deficit)

## Key trade insights: HSN Code 84603990 export-import analysis

### Export decline: -0.16% CAGR over 7 years

India's exports under HSN Code 84603990 have declined at a compound annual rate of -0.16% over 7 fiscal years, falling from ₹3.08 Crore in FY 2018-19 to ₹3.05 Crore in FY 2024-25.

### HSN Code 84603990 ranked #7183 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84603990 ranks #7183 out of 12657 HSN codes by total export value. Within Sub-Chapter 8460, it ranks #14 of 22. By trade surplus, it ranks #10470 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 84603990 exports

The strongest single-year export movement for HSN Code 84603990 was recorded in FY 2019-20, when exports surged by 155.19% over the prior year.

### India records a trade deficit of ₹66.87 Crore in HSN Code 84603990 goods

In FY 2024-25, India's imports of ₹69.92 Cr exceeded exports of ₹3.05 Cr, resulting in a trade deficit of ₹66.87 Crore — ranking #10470 of 12657 by surplus magnitude.

### Import growth of 17.29% CAGR signals rising demand for Sharpening machines: Other

India's imports under HSN Code 84603990 have grown at 17.29% CAGR, reaching ₹69.92 Crore in FY 2024-25.

### HSN Code 84603990 contributes 1.20% of Sub-Chapter 8460 exports — ranked #14

Among the 22 HSN codes under Sub-Chapter 8460, HSN Code 84603990 ranks #14 by export value — accounting for 1.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.61% share (rank #12).

## 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](https://busy.in/hsn/hsn-84603910/) | ₹8 Cr |
| #14 | HSN Code 84603990: Sharpening machines: Other (this hsn code) | ₹3 Cr |