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 or export of Other Abrasive and Polishing Machine Tools.
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HSN Code 84609090 relates to the following description.
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
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%
Other Abrasive and Polishing Machine Tools does not include products with the following descriptions.
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 : 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: Other cylindrical grinding machines, 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 : 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 : 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
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 : Other
Honing or lapping machines : Honing machines : Vertical, single spindle
Honing or lapping machines : Honing machines : Vertical, multi-spindle
Honing or lapping machines : Honing machines : Horizontal
Honing or lapping machines : Honing machines : Other
Honing or lapping machines : Lapping 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 : 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: Other cylindrical grinding machines, 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 : 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 : 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
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 : Other
Honing or lapping machines : Honing machines : Vertical, single spindle
Honing or lapping machines : Honing machines : Vertical, multi-spindle
Honing or lapping machines : Honing machines : Horizontal
Honing or lapping machines : Honing machines : Other
Honing or lapping machines : Lapping machines
Other : Polishing and buffing machines
India’s Exports
FY 2024-25₹59 Cr
0.0016% of India’s total exports
India’s Imports
FY 2024-25₹284 Cr
0.0047% of India’s total imports
Trade Balance
FY 2024-25−₹225 Cr
Surplus rank #11393 of 12657 HSN codes
% of Sub-Chapter 8460
FY 2024-2523.04%
Share of Sub-Chapter 8460’s total exports in FY 2024-25
Import side: 10.62% of Sub-Chapter 8460’s imports
Rank Within Sub-Chapter 8460
FY 2024-25#1 of 22
Position by export value among HSN codes in Sub-Chapter 8460
Import-side rank: #4 of 22
At a glance
6.92%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#3407
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+76.06%
Peak Growth Year
FY 2023-24 · strongest single-year move
23.04%
Contribution to Sub-Ch. 8460
Share of Sub-Chapter 8460 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−148.14
Exports
39.24 ₹ Cr
0.0017% share
— YoY
20.09% of Sub-Ch. 8460
Imports
187.38 ₹ Cr
0.0052% share
— YoY
11.62% of Sub-Ch. 8460
Balance
−149.87
Exports
41.80 ₹ Cr
0.0019% share
+6.52% YoY
26.62% of Sub-Ch. 8460
Imports
191.67 ₹ Cr
0.0057% share
+2.29% YoY
11.98% of Sub-Ch. 8460
Balance
−59.10
Exports
48.67 ₹ Cr
0.0023% share
+16.44% YoY
28.06% of Sub-Ch. 8460
Imports
107.77 ₹ Cr
0.0037% share
−43.77% YoY
9.16% of Sub-Ch. 8460
Balance
−51.96
Exports
36.80 ₹ Cr
0.0012% share
−24.39% YoY
19.60% of Sub-Ch. 8460
Imports
88.76 ₹ Cr
0.0019% share
−17.64% YoY
7.89% of Sub-Ch. 8460
Balance
−98.51
Exports
45.73 ₹ Cr
0.0013% share
+24.27% YoY
21.40% of Sub-Ch. 8460
Imports
144.24 ₹ Cr
0.0025% share
+62.51% YoY
8.07% of Sub-Ch. 8460
Balance
−167.46
Exports
80.51 ₹ Cr
0.0022% share
+76.06% YoY
27.80% of Sub-Ch. 8460
Imports
247.97 ₹ Cr
0.0044% share
+71.91% YoY
12.02% of Sub-Ch. 8460
Balance
−225.28
Exports
58.61 ₹ Cr
0.0016% share
−27.20% YoY
23.04% of Sub-Ch. 8460
Imports
283.89 ₹ Cr
0.0047% share
+14.49% YoY
10.62% of Sub-Ch. 8460
CAGR · 7-Year
Exports
6.92% /yr
Imports
7.17% /yr
reference, FY 2024-25
Export
₹254.38 Cr
Import
₹2,674.22 Cr
Trade Balance
−2,419.84
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.
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.
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.
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.
India's imports under HSN Code 84609090 have grown at 7.17% CAGR, reaching ₹283.89 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 84609090 and GST compliance.
It includes Broaching machines : Horizontal
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).
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 84609090, Other Abrasive and Polishing Machine Tools attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.