---
title: "HSN Code for Spiral bevel gear cutting machines | HSN 84614012 GST Rate"
description: "Find HSN and GST Rates for 84614012 related to Spiral bevel gear cutting machines with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84614012/"
---

# HSN Code 84614012: Spiral bevel gear cutting 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 8461: Metal Cutting & Shaping Machine](https://busy.in/hsn/sub-chapter-8461/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Gear cutting, gear grinding or gear finishing machines : Gear cutting machines : Gear cutting spiral bevel and /or hypoid | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84614012 ?

It includes Formed wheel gear grinder

### Can we claim ITC on inputs used to trade Spiral bevel gear cutting machines?

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

### Do e‑way bill and e‑invoice apply for Spiral bevel gear cutting 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.

### How much GST applies to Spiral bevel gear cutting machines?

Under HSN 84614012, Spiral bevel gear cutting machines attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Spiral bevel gear cutting 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.

### How should mixed supplies be billed when Spiral bevel gear cutting machines is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Spiral bevel gear cutting machines; Nil for exempt items if applicable).

## India's trade performance: HSN Code 84614012 (FY 2024-25)

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

- Exports: < ₹1 Crore (+1,000.00% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (−91.98% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4985 of 12657 HSN codes
- Share of Sub-Chapter 8461: 0.31% of its exports; import side 0.02%
- Rank within Sub-Chapter 8461: #16 of 27 by export value; import-side #24

### Key metrics

- Export CAGR: -26.64% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8747 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,000.00% in FY 2024-25
- Contribution to Sub-Ch. 8461: 0.31% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84614012

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. 8461 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8461 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3.53 | 0.0002% | — | 2.47% | 32.45 | 0.0009% | — | 2.77% | −28.92 | #6287 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −99.43% | 0.02% | < ₹1 Crore | 0.0000% | −98.03% | 0.06% | −0.62 | #9717 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +200.00% | 0.08% | < ₹1 Crore | 0.0000% | −45.31% | 0.06% | −0.29 | #9473 |
| FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | 2.37 | 0.0001% | +577.14% | 0.31% | −2.37 | — |
| FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.14% | 21.03 | 0.0004% | +787.34% | 2.09% | −20.84 | #9322 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −73.68% | 0.03% | 3.24 | 0.0001% | −84.59% | 0.27% | −3.19 | #10057 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +1,000.00% | 0.31% | < ₹1 Crore | 0.0000% | −91.98% | 0.02% | +0.29 | #8747 |

- CAGR (7-year): exports -26.64%/yr, imports -55.27%/yr (consistently Surplus)

## Key trade insights: HSN Code 84614012 export-import analysis

### Export decline: -26.64% CAGR over 7 years

India's exports under HSN Code 84614012 have declined at a compound annual rate of -26.64% over 7 fiscal years, falling from ₹3.53 Crore in FY 2018-19 to ₹0.55 Crore in FY 2024-25.

### HSN Code 84614012 ranked #8747 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84614012 ranks #8747 out of 12657 HSN codes by total export value. Within Sub-Chapter 8461, it ranks #16 of 27. By trade surplus, it ranks #4985 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 84614012 exports

The strongest single-year export movement for HSN Code 84614012 was recorded in FY 2024-25, when exports surged by 1,000.00% over the prior year.

### India maintains a trade surplus of ₹0.29 Crore in HSN Code 84614012 goods

In FY 2024-25, India's exports of ₹0.55 Cr exceeded imports of ₹0.26 Cr, resulting in a trade surplus of ₹0.29 Crore — ranking #4985 of 12657 by surplus magnitude.

### Import growth of -55.27% CAGR signals stable import dependency for Spiral bevel gear cutting machines

India's imports under HSN Code 84614012 have grown at -55.27% CAGR, reaching ₹0.26 Crore in FY 2024-25.

### HSN Code 84614012 contributes 0.31% of Sub-Chapter 8461 exports — ranked #16

Among the 27 HSN codes under Sub-Chapter 8461, HSN Code 84614012 ranks #16 by export value — accounting for 0.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #24).

## Related HSN Codes in Sub-Chapter 8461

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 84619000: Parts for Machine Tools](https://busy.in/hsn/hsn-84619000/) | ₹76 Cr |
| #2 | [HSN Code 84615029: Cutting-off machines: Other](https://busy.in/hsn/hsn-84615029/) | ₹22 Cr |
| #3 | [HSN Code 84615011: Sawing or cutting-off machines: Sawing machines: Band saw, horizontal](https://busy.in/hsn/hsn-84615011/) | ₹20 Cr |
| #4 | [HSN Code 84615019: Other sawing machines](https://busy.in/hsn/hsn-84615019/) | ₹12 Cr |
| #5 | [HSN Code 84614026: Spur and helical gear hobber](https://busy.in/hsn/hsn-84614026/) | ₹10 Cr |
| #6 | [HSN Code 84614029: Other gear finishing machines](https://busy.in/hsn/hsn-84614029/) | ₹9 Cr |
| #7 | [HSN Code 84615013: Sawing or cutting-off machines: Sawing machines: Circular saw, cold](https://busy.in/hsn/hsn-84615013/) | ₹6 Cr |
| #8 | [HSN Code 84612019: Other shaping or slotting machines](https://busy.in/hsn/hsn-84612019/) | ₹5 Cr |
| #9 | [HSN Code 84612020: Shaping or slotting machines : Slotting machines](https://busy.in/hsn/hsn-84612020/) | ₹4 Cr |
| #10 | [HSN Code 84612011: Die & Punch Shaping Machines1](https://busy.in/hsn/hsn-84612011/) | ₹4 Cr |
| #16 | HSN Code 84614012: Spiral bevel gear cutting machines (this hsn code) | < ₹1 Crore |