---
title: "HSN Code for Honing or lapping machines: Honing machines: Vertical, single spindle | HSN 84604011 GST Rate"
description: "Find HSN and GST Rates for 84604011 related to Honing or lapping machines: Honing machines: Vertical, single spindle with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84604011/"
---

# HSN Code 84604011: Honing or lapping machines: Honing machines: Vertical, single spindle

- [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 |
| --- | --- | --- | --- | --- |
| Honing or lapping machines : Honing machines : Vertical, single spindle | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84604011 ?

It includes Other | Polishing And Buffing Machines

### Does packaging or labelling change the GST for Honing or lapping machines: Honing machines: Vertical, single spindle?

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 Honing or lapping machines: Honing machines: Vertical, single spindle is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Honing or lapping machines: Honing machines: Vertical, single spindle; Nil for exempt items if applicable).

### How much GST applies to Honing or lapping machines: Honing machines: Vertical, single spindle?

Under HSN 84604011, Honing or lapping machines: Honing machines: Vertical, single spindle attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Honing or lapping machines: Honing machines: Vertical, single spindle?

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

### Any common misclassification issue with Honing or lapping machines: Honing machines: Vertical, single spindle?

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

## India's trade performance: HSN Code 84604011 (FY 2024-25)

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

- Exports: ₹1 Cr (−73.06% YoY) — 0.0000% of India's total exports
- Imports: ₹18 Cr (+1.80% YoY) — 0.0003% of India's total imports
- Trade balance: −₹16 Cr (Deficit); surplus rank #9411 of 12657 HSN codes
- Share of Sub-Chapter 8460: 0.55% of its exports; import side 0.65%
- Rank within Sub-Chapter 8460: #18 of 22 by export value; import-side #16

### Key metrics

- Export CAGR: -6.72% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7941 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +234.60% in FY 2019-20
- Contribution to Sub-Ch. 8460: 0.55% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84604011

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 | 2.11 | 0.0001% | — | 1.08% | 6.23 | 0.0002% | — | 0.39% | −4.12 | #6901 |
| FY 2019-20 | 7.06 | 0.0003% | +234.60% | 4.50% | 22.45 | 0.0007% | +260.35% | 1.40% | −15.39 | #5434 |
| FY 2020-21 | 3.65 | 0.0002% | −48.30% | 2.10% | 9.62 | 0.0003% | −57.15% | 0.82% | −5.97 | #6307 |
| FY 2021-22 | 4.95 | 0.0002% | +35.62% | 2.64% | 3.76 | 0.0001% | −60.91% | 0.33% | +1.19 | #6364 |
| FY 2022-23 | 4.68 | 0.0001% | −5.45% | 2.19% | 15.11 | 0.0003% | +301.86% | 0.85% | −10.43 | #6527 |
| FY 2023-24 | 5.16 | 0.0001% | +10.26% | 1.78% | 17.19 | 0.0003% | +13.77% | 0.83% | −12.03 | #6540 |
| FY 2024-25 | 1.39 | 0.0000% | −73.06% | 0.55% | 17.50 | 0.0003% | +1.80% | 0.65% | −16.11 | #7941 |

- CAGR (7-year): exports -6.72%/yr, imports 18.78%/yr (consistently Deficit)

## Key trade insights: HSN Code 84604011 export-import analysis

### Export decline: -6.72% CAGR over 7 years

India's exports under HSN Code 84604011 have declined at a compound annual rate of -6.72% over 7 fiscal years, falling from ₹2.11 Crore in FY 2018-19 to ₹1.39 Crore in FY 2024-25.

### HSN Code 84604011 ranked #7941 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84604011 ranks #7941 out of 12657 HSN codes by total export value. Within Sub-Chapter 8460, it ranks #18 of 22. By trade surplus, it ranks #9411 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 84604011 exports

The strongest single-year export movement for HSN Code 84604011 was recorded in FY 2019-20, when exports surged by 234.60% over the prior year.

### India records a trade deficit of ₹16.11 Crore in HSN Code 84604011 goods

In FY 2024-25, India's imports of ₹17.50 Cr exceeded exports of ₹1.39 Cr, resulting in a trade deficit of ₹16.11 Crore — ranking #9411 of 12657 by surplus magnitude.

### Import growth of 18.78% CAGR signals rising demand for Honing or lapping machines: Honing machines: Vertical, single spindle

India's imports under HSN Code 84604011 have grown at 18.78% CAGR, reaching ₹17.50 Crore in FY 2024-25.

### HSN Code 84604011 contributes 0.55% of Sub-Chapter 8460 exports — ranked #18

Among the 22 HSN codes under Sub-Chapter 8460, HSN Code 84604011 ranks #18 by export value — accounting for 0.55% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.65% share (rank #16).

## 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 |
| #18 | HSN Code 84604011: Honing or lapping machines: Honing machines: Vertical, single spindle (this hsn code) | ₹1 Cr |