---
title: "HSN Code for Honing or lapping machines: Honing machines: Vertical, multi-spindle | HSN 84604012 GST Rate"
description: "Find HSN and GST Rates for 84604012 related to Honing or lapping machines: Honing machines: Vertical, multi-spindle with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84604012/"
---

# HSN Code 84604012: Honing or lapping machines: Honing machines: Vertical, multi-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, multi-spindle | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84604012 ?

It includes Other Abrasive and Polishing Machine Tools

### Do e‑way bill and e‑invoice apply for Honing or lapping machines: Honing machines: Vertical, multi-spindle?

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.

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

Under HSN 84604012, Honing or lapping machines: Honing machines: Vertical, multi-spindle attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Honing or lapping machines: Honing machines: Vertical, multi-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.

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

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 Honing or lapping machines: Honing machines: Vertical, multi-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, multi-spindle; Nil for exempt items if applicable).

## India's trade performance: HSN Code 84604012 (FY 2024-25)

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

- Exports: ₹2 Cr (−47.37% YoY) — 0.0000% of India's total exports
- Imports: ₹45 Cr (−21.15% YoY) — 0.0007% of India's total imports
- Trade balance: −₹43 Cr (Deficit); surplus rank #10131 of 12657 HSN codes
- Share of Sub-Chapter 8460: 0.67% of its exports; import side 1.67%
- Rank within Sub-Chapter 8460: #17 of 22 by export value; import-side #15

### Key metrics

- Export CAGR: -27.68% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7743 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,368.18% in FY 2023-24
- Contribution to Sub-Ch. 8460: 0.67% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84604012

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 | 11.88 | 0.0005% | — | 6.08% | 24.94 | 0.0007% | — | 1.55% | −13.06 | #4792 |
| FY 2019-20 | 1.58 | 0.0001% | −86.70% | 1.01% | 35.96 | 0.0011% | +44.19% | 2.25% | −34.38 | #7171 |
| FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | 28.32 | 0.0010% | −21.25% | 2.41% | −28.32 | — |
| FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.13% | 12.86 | 0.0003% | −54.59% | 1.14% | −12.61 | #9054 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −12.00% | 0.10% | 50.76 | 0.0009% | +294.71% | 2.84% | −50.54 | #9229 |
| FY 2023-24 | 3.23 | 0.0001% | +1,368.18% | 1.12% | 56.54 | 0.0010% | +11.39% | 2.74% | −53.31 | #7055 |
| FY 2024-25 | 1.70 | 0.0000% | −47.37% | 0.67% | 44.58 | 0.0007% | −21.15% | 1.67% | −42.88 | #7743 |

- CAGR (7-year): exports -27.68%/yr, imports 10.16%/yr (consistently Deficit)

## Key trade insights: HSN Code 84604012 export-import analysis

### Export decline: -27.68% CAGR over 7 years

India's exports under HSN Code 84604012 have declined at a compound annual rate of -27.68% over 7 fiscal years, falling from ₹11.88 Crore in FY 2018-19 to ₹1.70 Crore in FY 2024-25.

### HSN Code 84604012 ranked #7743 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84604012 ranks #7743 out of 12657 HSN codes by total export value. Within Sub-Chapter 8460, it ranks #17 of 22. By trade surplus, it ranks #10131 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 84604012 exports

The strongest single-year export movement for HSN Code 84604012 was recorded in FY 2023-24, when exports surged by 1,368.18% over the prior year.

### India records a trade deficit of ₹42.88 Crore in HSN Code 84604012 goods

In FY 2024-25, India's imports of ₹44.58 Cr exceeded exports of ₹1.70 Cr, resulting in a trade deficit of ₹42.88 Crore — ranking #10131 of 12657 by surplus magnitude.

### Import growth of 10.16% CAGR signals rising demand for Honing or lapping machines: Honing machines: Vertical, multi-spindle

India's imports under HSN Code 84604012 have grown at 10.16% CAGR, reaching ₹44.58 Crore in FY 2024-25.

### HSN Code 84604012 contributes 0.67% of Sub-Chapter 8460 exports — ranked #17

Among the 22 HSN codes under Sub-Chapter 8460, HSN Code 84604012 ranks #17 by export value — accounting for 0.67% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.67% share (rank #15).

## 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 |
| #17 | HSN Code 84604012: Honing or lapping machines: Honing machines: Vertical, multi-spindle (this hsn code) | ₹2 Cr |