---
title: "HSN Code for Honing or lapping machines: Other | HSN 84604019 GST Rate"
description: "Find HSN and GST Rates for 84604019 related to Honing or lapping machines: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84604019/"
---

# HSN Code 84604019: Honing or lapping 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 |
| --- | --- | --- | --- | --- |
| Honing or lapping machines : Honing machines : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84604019 ?

It includes Other shaping or slotting machines

### Can we claim ITC on inputs used to trade Honing or lapping 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.

### Does packaging or labelling change the GST for Honing or lapping 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.

### Do e‑way bill and e‑invoice apply for Honing or lapping 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.

### How much GST applies to Honing or lapping machines: Other?

Under HSN 84604019, Honing or lapping machines: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Honing or lapping 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 Honing or lapping machines: Other 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: Other; Nil for exempt items if applicable).

## India's trade performance: HSN Code 84604019 (FY 2024-25)

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

- Exports: ₹2 Cr (+37.29% YoY) — 0.0001% of India's total exports
- Imports: ₹134 Cr (+117.64% YoY) — 0.0022% of India's total imports
- Trade balance: −₹132 Cr (Deficit); surplus rank #11010 of 12657 HSN codes
- Share of Sub-Chapter 8460: 0.96% of its exports; import side 5.01%
- Rank within Sub-Chapter 8460: #16 of 22 by export value; import-side #6

### Key metrics

- Export CAGR: -5.63% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7425 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +37.29% in FY 2024-25
- Contribution to Sub-Ch. 8460: 0.96% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84604019

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 | 3.44 | 0.0002% | — | 1.76% | 199.56 | 0.0056% | — | 12.37% | −196.12 | #6314 |
| FY 2019-20 | 3.07 | 0.0001% | −10.76% | 1.95% | 71.17 | 0.0021% | −64.34% | 4.45% | −68.10 | #6435 |
| FY 2020-21 | 3.60 | 0.0002% | +17.26% | 2.08% | 33.38 | 0.0011% | −53.10% | 2.84% | −29.78 | #6331 |
| FY 2021-22 | 2.19 | 0.0001% | −39.17% | 1.17% | 69.14 | 0.0015% | +107.13% | 6.15% | −66.95 | #7209 |
| FY 2022-23 | 1.48 | 0.0000% | −32.42% | 0.69% | 72.64 | 0.0013% | +5.06% | 4.06% | −71.16 | #7750 |
| FY 2023-24 | 1.77 | 0.0000% | +19.59% | 0.61% | 61.57 | 0.0011% | −15.24% | 2.98% | −59.80 | #7699 |
| FY 2024-25 | 2.43 | 0.0001% | +37.29% | 0.96% | 134.00 | 0.0022% | +117.64% | 5.01% | −131.57 | #7425 |

- CAGR (7-year): exports -5.63%/yr, imports -6.42%/yr (consistently Deficit)

## Key trade insights: HSN Code 84604019 export-import analysis

### Export decline: -5.63% CAGR over 7 years

India's exports under HSN Code 84604019 have declined at a compound annual rate of -5.63% over 7 fiscal years, falling from ₹3.44 Crore in FY 2018-19 to ₹2.43 Crore in FY 2024-25.

### HSN Code 84604019 ranked #7425 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84604019 ranks #7425 out of 12657 HSN codes by total export value. Within Sub-Chapter 8460, it ranks #16 of 22. By trade surplus, it ranks #11010 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 84604019 exports

The strongest single-year export movement for HSN Code 84604019 was recorded in FY 2024-25, when exports surged by 37.29% over the prior year.

### India records a trade deficit of ₹131.57 Crore in HSN Code 84604019 goods

In FY 2024-25, India's imports of ₹134.00 Cr exceeded exports of ₹2.43 Cr, resulting in a trade deficit of ₹131.57 Crore — ranking #11010 of 12657 by surplus magnitude.

### Import growth of -6.42% CAGR signals stable import dependency for Honing or lapping machines: Other

India's imports under HSN Code 84604019 have grown at -6.42% CAGR, reaching ₹134.00 Crore in FY 2024-25.

### HSN Code 84604019 contributes 0.96% of Sub-Chapter 8460 exports — ranked #16

Among the 22 HSN codes under Sub-Chapter 8460, HSN Code 84604019 ranks #16 by export value — accounting for 0.96% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.01% share (rank #6).

## 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 |
| #16 | HSN Code 84604019: Honing or lapping machines: Other (this hsn code) | ₹2 Cr |