---
title: "HSN Code for Horizontal honing machines | HSN 84604013 GST Rate"
description: "Find HSN and GST Rates for 84604013 related to Horizontal honing machines with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84604013/"
---

# HSN Code 84604013: Horizontal honing machines

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

## Frequently asked questions

### What products are classified under HSN 84604013 ?

It includes Die & Punch Shaping Machines1

### Any common misclassification issue with Horizontal honing machines?

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 Horizontal honing machines is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Horizontal honing machines; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Horizontal honing machines?

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.

### Can we claim ITC on inputs used to trade Horizontal honing machines?

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

### Does packaging or labelling change the GST for Horizontal honing machines?

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 much GST applies to Horizontal honing machines?

Under HSN 84604013, Horizontal honing machines attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 84604013 (FY 2024-25)

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

- Exports: ₹3 Cr (+65.34% YoY) — 0.0001% of India's total exports
- Imports: ₹8 Cr (+0.48% YoY) — 0.0001% of India's total imports
- Trade balance: −₹6 Cr (Deficit); surplus rank #8679 of 12657 HSN codes
- Share of Sub-Chapter 8460: 1.14% of its exports; import side 0.32%
- Rank within Sub-Chapter 8460: #15 of 22 by export value; import-side #19

### Key metrics

- Export CAGR: 36.49% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7228 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +4,100.00% in FY 2022-23
- Contribution to Sub-Ch. 8460: 1.14% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84604013

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 | < ₹1 Crore | 0.0000% | — | 0.23% | 1.71 | 0.0000% | — | 0.11% | −1.26 | #8258 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +100.00% | 0.57% | 10.18 | 0.0003% | +495.32% | 0.64% | −9.28 | #7709 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −77.78% | 0.12% | 2.52 | 0.0001% | −75.25% | 0.21% | −2.32 | #8869 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −95.00% | 0.01% | < ₹1 Crore | 0.0000% | −77.38% | 0.05% | −0.56 | #10198 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +4,100.00% | 0.20% | 4.22 | 0.0001% | +640.35% | 0.24% | −3.80 | #8817 |
| FY 2023-24 | 1.76 | 0.0000% | +319.05% | 0.61% | 8.41 | 0.0001% | +99.29% | 0.41% | −6.65 | #7706 |
| FY 2024-25 | 2.91 | 0.0001% | +65.34% | 1.14% | 8.45 | 0.0001% | +0.48% | 0.32% | −5.54 | #7228 |

- CAGR (7-year): exports 36.49%/yr, imports 30.51%/yr (consistently Deficit)

## Key trade insights: HSN Code 84604013 export-import analysis

### Consistent export growth: 36.49% CAGR over 7 years

India's exports under HSN Code 84604013 have grown at a compound annual rate of 36.49% over 7 fiscal years, rising from ₹0.45 Crore in FY 2018-19 to ₹2.91 Crore in FY 2024-25.

### HSN Code 84604013 ranked #7228 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84604013 ranks #7228 out of 12657 HSN codes by total export value. Within Sub-Chapter 8460, it ranks #15 of 22. By trade surplus, it ranks #8679 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 84604013 exports

The strongest single-year export movement for HSN Code 84604013 was recorded in FY 2022-23, when exports surged by 4,100.00% over the prior year.

### India records a trade deficit of ₹5.54 Crore in HSN Code 84604013 goods

In FY 2024-25, India's imports of ₹8.45 Cr exceeded exports of ₹2.91 Cr, resulting in a trade deficit of ₹5.54 Crore — ranking #8679 of 12657 by surplus magnitude.

### Import growth of 30.51% CAGR signals rising demand for Horizontal honing machines

India's imports under HSN Code 84604013 have grown at 30.51% CAGR, reaching ₹8.45 Crore in FY 2024-25.

### HSN Code 84604013 contributes 1.14% of Sub-Chapter 8460 exports — ranked #15

Among the 22 HSN codes under Sub-Chapter 8460, HSN Code 84604013 ranks #15 by export value — accounting for 1.14% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.32% share (rank #19).

## 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 |
| #15 | HSN Code 84604013: Horizontal honing machines (this hsn code) | ₹3 Cr |