--- title: "HSN Code for Other | Polishing And Buffing Machines | HSN 84609010 GST Rate" description: "Find HSN and GST Rates for 84609010 related to Other | Polishing And Buffing Machines with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84609010/" --- # HSN Code 84609010: Other | Polishing And Buffing 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 | | --- | --- | --- | --- | --- | | Other : Polishing and buffing machines | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 84609010 ? It includes Vertical Broaching Machines ### Does packaging or labelling change the GST for Other / Polishing And Buffing 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. ### Any common misclassification issue with Other / Polishing And Buffing Machines? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Other / Polishing And Buffing Machines? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Other / Polishing And Buffing Machines? Under HSN 84609010, Other / Polishing And Buffing Machines attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other / Polishing And Buffing Machines is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Polishing And Buffing Machines; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other / Polishing And Buffing 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. ## India's trade performance: HSN Code 84609010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹10 Cr (−43.41% YoY) — 0.0003% of India's total exports - Imports: ₹70 Cr (+0.20% YoY) — 0.0011% of India's total imports - Trade balance: −₹60 Cr (Deficit); surplus rank #10379 of 12657 HSN codes - Share of Sub-Chapter 8460: 3.93% of its exports; import side 2.61% - Rank within Sub-Chapter 8460: #8 of 22 by export value; import-side #13 ### Key metrics - Export CAGR: -21.66% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5785 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +158.36% in FY 2022-23 - Contribution to Sub-Ch. 8460: 3.93% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84609010 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 | 43.27 | 0.0019% | — | 22.15% | 55.84 | 0.0016% | — | 3.46% | −12.57 | #3082 | | FY 2019-20 | 6.43 | 0.0003% | −85.14% | 4.09% | 40.06 | 0.0012% | −28.26% | 2.50% | −33.63 | #5549 | | FY 2020-21 | 10.55 | 0.0005% | +64.07% | 6.08% | 55.24 | 0.0019% | +37.89% | 4.70% | −44.69 | #5002 | | FY 2021-22 | 6.94 | 0.0002% | −34.22% | 3.70% | 47.66 | 0.0010% | −13.72% | 4.24% | −40.72 | #5942 | | FY 2022-23 | 17.93 | 0.0005% | +158.36% | 8.39% | 63.66 | 0.0011% | +33.57% | 3.56% | −45.73 | #4814 | | FY 2023-24 | 17.67 | 0.0005% | −1.45% | 6.10% | 69.58 | 0.0012% | +9.30% | 3.37% | −51.91 | #4936 | | FY 2024-25 | 10.00 | 0.0003% | −43.41% | 3.93% | 69.72 | 0.0011% | +0.20% | 2.61% | −59.72 | #5785 | - CAGR (7-year): exports -21.66%/yr, imports 3.77%/yr (consistently Deficit) ## Key trade insights: HSN Code 84609010 export-import analysis ### Export decline: -21.66% CAGR over 7 years India's exports under HSN Code 84609010 have declined at a compound annual rate of -21.66% over 7 fiscal years, falling from ₹43.27 Crore in FY 2018-19 to ₹10.00 Crore in FY 2024-25. ### HSN Code 84609010 ranked #5785 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84609010 ranks #5785 out of 12657 HSN codes by total export value. Within Sub-Chapter 8460, it ranks #8 of 22. By trade surplus, it ranks #10379 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 84609010 exports The strongest single-year export movement for HSN Code 84609010 was recorded in FY 2022-23, when exports surged by 158.36% over the prior year. ### India records a trade deficit of ₹59.72 Crore in HSN Code 84609010 goods In FY 2024-25, India's imports of ₹69.72 Cr exceeded exports of ₹10.00 Cr, resulting in a trade deficit of ₹59.72 Crore — ranking #10379 of 12657 by surplus magnitude. ### Import growth of 3.77% CAGR signals stable import dependency for Other | Polishing And Buffing Machines India's imports under HSN Code 84609010 have grown at 3.77% CAGR, reaching ₹69.72 Crore in FY 2024-25. ### HSN Code 84609010 contributes 3.93% of Sub-Chapter 8460 exports — ranked #8 Among the 22 HSN codes under Sub-Chapter 8460, HSN Code 84609010 ranks #8 by export value — accounting for 3.93% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.61% share (rank #13). ## 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 (this hsn code) | ₹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 |