HSN Code 84604012 represents Honing or lapping machines: Honing machines: Vertical, multi-spindle under GST classification. This code helps businesses identify Honing or lapping machines: Honing machines: Vertical, multi-spindle correctly for billing, taxation, and trade. With HSN Code 84604012, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Honing or lapping machines: Honing machines: Vertical, multi-spindle.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 84604012 relates to the following description.
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
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
Honing or lapping machines : Honing machines : Vertical, multi-spindle
9%
9%
18%
0%
Description of Goods
Honing or lapping machines : Honing machines : Vertical, multi-spindle
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
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Honing or lapping machines: Honing machines: Vertical, multi-spindle does not include products with the following descriptions.
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 : 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: Other cylindrical grinding machines, 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 : 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 : 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
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 : Other
Honing or lapping machines : Honing machines : Vertical, single spindle
Honing or lapping machines : Honing machines : Horizontal
Honing or lapping machines : Honing machines : Other
Honing or lapping machines : Lapping machines
Other : Polishing and buffing machines
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 : 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: Other cylindrical grinding machines, 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 : 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 : 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
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 : Other
Honing or lapping machines : Honing machines : Vertical, single spindle
Honing or lapping machines : Honing machines : Horizontal
Honing or lapping machines : Honing machines : Other
Honing or lapping machines : Lapping machines
Other : Polishing and buffing machines
Other : Other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26Nil
0.0000% of India’s total exports
India’s Imports
FY 2025-26₹13 Cr
0.0002% of India’s total imports
Trade Balance
FY 2025-26−₹13 Cr
Surplus rank #9303 of 12872 HSN codes
% of Sub-Chapter 8460
FY 2025-260.00%
Share of Sub-Chapter 8460’s total exports in FY 2025-26
Import side: 0.54% of Sub-Chapter 8460’s imports
At a glance
+1,368.18%
Peak Growth Year
FY 2023-24 · strongest single-year move
0.00%
Contribution to Sub-Ch. 8460
Share of Sub-Chapter 8460 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−13.06
Exports
11.88 ₹ Cr
0.0005% share
— YoY
6.08% of Sub-Ch. 8460
Imports
24.94 ₹ Cr
0.0007% share
— YoY
1.55% of Sub-Ch. 8460
Balance
−34.38
Exports
1.58 ₹ Cr
0.0001% share
−86.70% YoY
1.01% of Sub-Ch. 8460
Imports
35.96 ₹ Cr
0.0011% share
+44.19% YoY
2.25% of Sub-Ch. 8460
Balance
−28.32
Exports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 8460
Imports
28.32 ₹ Cr
0.0010% share
−21.25% YoY
2.41% of Sub-Ch. 8460
Balance
−12.61
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.13% of Sub-Ch. 8460
Imports
12.86 ₹ Cr
0.0003% share
−54.59% YoY
1.14% of Sub-Ch. 8460
Balance
−50.54
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−12.00% YoY
0.10% of Sub-Ch. 8460
Imports
50.76 ₹ Cr
0.0009% share
+294.71% YoY
2.84% of Sub-Ch. 8460
Balance
−53.31
Exports
3.23 ₹ Cr
0.0001% share
+1,368.18% YoY
1.12% of Sub-Ch. 8460
Imports
56.54 ₹ Cr
0.0010% share
+11.39% YoY
2.74% of Sub-Ch. 8460
Balance
−42.88
Exports
1.70 ₹ Cr
0.0000% share
−47.37% YoY
0.67% of Sub-Ch. 8460
Imports
44.58 ₹ Cr
0.0007% share
−21.15% YoY
1.67% of Sub-Ch. 8460
Balance
−13.04
Exports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 8460
Imports
13.04 ₹ Cr
0.0002% share
−70.75% YoY
0.54% of Sub-Ch. 8460
CAGR · 8-Year
Exports
—
Imports
−8.85% /yr
reference, FY 2025-26
Export
₹334.12 Cr
Import
₹2,436.42 Cr
Trade Balance
−2,102.30
India exported ₹0.00 Crore worth of Honing or lapping machines: Honing machines: Vertical, multi-spindle in FY 2025-26. Multi-year trend data is being compiled for this hsn code.
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.
In FY 2025-26, India's imports of ₹13.04 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹13.04 Crore — ranking #9303 of 12872 by surplus magnitude.
India's imports under HSN Code 84604012 have grown at −8.85% CAGR, reaching ₹13.04 Crore in FY 2025-26.
Clear answers to common queries about HSN Code 84604012 and GST compliance.
It includes Other Abrasive and Polishing Machine Tools
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.
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.
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.
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 Honing or lapping machines: Honing machines: Vertical, multi-spindle; Nil for exempt items if applicable).