HSN Code 84609090: Other Abrasive and Polishing Machine Tools

HSN Code 84609090 represents Other Abrasive and Polishing Machine Tools under GST classification. This code helps businesses identify Other Abrasive and Polishing Machine Tools correctly for billing, taxation, and trade. With HSN Code 84609090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Abrasive and Polishing Machine Tools.

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Description of Goods for Other Abrasive and Polishing Machine Tools

HSN Code 84609090 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 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 Other : Other 9% 9% 18% 0%
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 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 Other : Other 9% 9% 18% 0%

Description of goods

Other : Other

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%

Description of goods

Other : Other

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%

What does HSN Code 84609090 not include?

Other Abrasive and Polishing Machine Tools does not include products with the following descriptions:

HSN Code Description
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 : 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
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: Centreless grinding machines, numerically controlled
Other grinding machines: Other cylindrical grinding machines, numerically controlled
Other grinding machines: Other cylindrical grinding machines, numerically controlled
Other grinding machines: Other 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 : 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 : 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 : 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 : 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
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 : Numerically controlled
Sharpening (tool or cutter grinding)machines : Other : Grinder, tool or cutter
Sharpening (tool or cutter grinding)machines : Other : Grinder, tool or cutter
Sharpening (tool or cutter grinding)machines : Other : Other
Sharpening (tool or cutter grinding)machines : Other : Other
Honing or lapping machines : Honing machines : Vertical, single spindle
Honing or lapping machines : Honing machines : Vertical, single spindle
Honing or lapping machines : Honing machines : Vertical, multi-spindle
Honing or lapping machines : Honing machines : Vertical, multi-spindle
Honing or lapping machines : Honing machines : Horizontal
Honing or lapping machines : Honing machines : Horizontal
Honing or lapping machines : Honing machines : Other
Honing or lapping machines : Honing machines : Other
Honing or lapping machines : Lapping machines
Honing or lapping machines : Lapping machines
Other : Polishing and buffing machines
Other : Polishing and buffing machines

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 : 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

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: Centreless grinding machines, numerically controlled

Other grinding machines: Other cylindrical grinding machines, numerically controlled

Other grinding machines: Other cylindrical grinding machines, numerically controlled

Other grinding machines: Other 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 : 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 : 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 : 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 : 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

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 : Numerically controlled

Sharpening (tool or cutter grinding)machines : Other : Grinder, tool or cutter

Sharpening (tool or cutter grinding)machines : Other : Grinder, tool or cutter

Sharpening (tool or cutter grinding)machines : Other : Other

Sharpening (tool or cutter grinding)machines : Other : Other

Honing or lapping machines : Honing machines : Vertical, single spindle

Honing or lapping machines : Honing machines : Vertical, single spindle

Honing or lapping machines : Honing machines : Vertical, multi-spindle

Honing or lapping machines : Honing machines : Vertical, multi-spindle

Honing or lapping machines : Honing machines : Horizontal

Honing or lapping machines : Honing machines : Horizontal

Honing or lapping machines : Honing machines : Other

Honing or lapping machines : Honing machines : Other

Honing or lapping machines : Lapping machines

Honing or lapping machines : Lapping machines

Other : Polishing and buffing machines

Other : Polishing and buffing machines

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FAQs for HSN Code 84609090

What products are classified under HSN 84609090 ?

It includes Broaching machines : Horizontal

How should mixed supplies be billed when Other Abrasive and Polishing Machine Tools is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Abrasive and Polishing Machine Tools; Nil for exempt items if applicable).

Does packaging or labelling change the GST for Other Abrasive and Polishing Machine Tools?

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 Abrasive and Polishing Machine Tools?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

How much GST applies to Other Abrasive and Polishing Machine Tools?

Under HSN 84609090, Other Abrasive and Polishing Machine Tools attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Do e‑way bill and e‑invoice apply for 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.

Can we claim ITC on inputs used to trade Other Abrasive and Polishing Machine Tools?

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

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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