---
title: "HSN Code for Other Abrasive and Polishing Machine Tools | HSN 84609090 GST Rate"
description: "Find HSN and GST Rates for 84609090 related to Other Abrasive and Polishing Machine Tools with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84609090/"
---

# HSN Code 84609090: Other Abrasive and Polishing Machine Tools

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

## Frequently asked questions

### 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.

## India's trade performance: HSN Code 84609090 (FY 2024-25)

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

- Exports: ₹59 Cr (−27.20% YoY) — 0.0016% of India's total exports
- Imports: ₹284 Cr (+14.49% YoY) — 0.0047% of India's total imports
- Trade balance: −₹225 Cr (Deficit); surplus rank #11393 of 12657 HSN codes
- Share of Sub-Chapter 8460: 23.04% of its exports; import side 10.62%
- Rank within Sub-Chapter 8460: #1 of 22 by export value; import-side #4

### Key metrics

- Export CAGR: 6.92% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3407 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +76.06% in FY 2023-24
- Contribution to Sub-Ch. 8460: 23.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84609090

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 | 39.24 | 0.0017% | — | 20.09% | 187.38 | 0.0052% | — | 11.62% | −148.14 | #3222 |
| FY 2019-20 | 41.80 | 0.0019% | +6.52% | 26.62% | 191.67 | 0.0057% | +2.29% | 11.98% | −149.87 | #3146 |
| FY 2020-21 | 48.67 | 0.0023% | +16.44% | 28.06% | 107.77 | 0.0037% | −43.77% | 9.16% | −59.10 | #2975 |
| FY 2021-22 | 36.80 | 0.0012% | −24.39% | 19.60% | 88.76 | 0.0019% | −17.64% | 7.89% | −51.96 | #3789 |
| FY 2022-23 | 45.73 | 0.0013% | +24.27% | 21.40% | 144.24 | 0.0025% | +62.51% | 8.07% | −98.51 | #3606 |
| FY 2023-24 | 80.51 | 0.0022% | +76.06% | 27.80% | 247.97 | 0.0044% | +71.91% | 12.02% | −167.46 | #2858 |
| FY 2024-25 | 58.61 | 0.0016% | −27.20% | 23.04% | 283.89 | 0.0047% | +14.49% | 10.62% | −225.28 | #3407 |

- CAGR (7-year): exports 6.92%/yr, imports 7.17%/yr (consistently Deficit)

## Key trade insights: HSN Code 84609090 export-import analysis

### Consistent export growth: 6.92% CAGR over 7 years

India's exports under HSN Code 84609090 have grown at a compound annual rate of 6.92% over 7 fiscal years, rising from ₹39.24 Crore in FY 2018-19 to ₹58.61 Crore in FY 2024-25.

### HSN Code 84609090 ranked #3407 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84609090 ranks #3407 out of 12657 HSN codes by total export value. Within Sub-Chapter 8460, it ranks #1 of 22. By trade surplus, it ranks #11393 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 84609090 exports

The strongest single-year export movement for HSN Code 84609090 was recorded in FY 2023-24, when exports surged by 76.06% over the prior year.

### India records a trade deficit of ₹225.28 Crore in HSN Code 84609090 goods

In FY 2024-25, India's imports of ₹283.89 Cr exceeded exports of ₹58.61 Cr, resulting in a trade deficit of ₹225.28 Crore — ranking #11393 of 12657 by surplus magnitude.

### Import growth of 7.17% CAGR signals stable import dependency for Other Abrasive and Polishing Machine Tools

India's imports under HSN Code 84609090 have grown at 7.17% CAGR, reaching ₹283.89 Crore in FY 2024-25.

### HSN Code 84609090 contributes 23.04% of Sub-Chapter 8460 exports — ranked #1

Among the 22 HSN codes under Sub-Chapter 8460, HSN Code 84609090 ranks #1 by export value — accounting for 23.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 10.62% share (rank #4).

## 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 (this hsn code) | ₹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 |