---
title: "HSN Code for Gear Milling Cutter | HSN 84614014 GST Rate"
description: "Find HSN and GST Rates for 84614014 related to Gear Milling Cutter with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84614014/"
---

# HSN Code 84614014: Gear Milling Cutter

- [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 milling formed disc cutter type | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84614014 ?

It includes Gear tooth rounding, chamfering, or burring machines

### Do e‑way bill and e‑invoice apply for Gear Milling Cutter?

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.

### Any common misclassification issue with Gear Milling Cutter?

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 Gear Milling Cutter?

Under HSN 84614014, Gear Milling Cutter attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Gear Milling Cutter?

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 Gear Milling Cutter is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Gear Milling Cutter; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Gear Milling Cutter?

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 84614014 (FY 2024-25)

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

- Exports: < ₹1 Crore (−50.00% YoY) — 0.0000% of India's total exports
- Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #5588 of 12657 HSN codes
- Share of Sub-Chapter 8461: 0.01% of its exports; import side 0.00%
- Rank within Sub-Chapter 8461: #24 of 27 by export value

### Key metrics

- Export CAGR: -36.32% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: −50.00% in FY 2024-25
- Contribution to Sub-Ch. 8461: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84614014

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 | < ₹1 Crore | 0.0000% | — | 0.10% | < ₹1 Crore | 0.0000% | — | 0.01% | −0.02 | #8982 |
| FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −5.88% | 0.01% | −0.16 | — |
| FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.08% | < ₹1 Crore | 0.0000% | −62.50% | 0.01% | 0.00 | #9473 |
| FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +233.33% | 0.03% | −0.20 | — |
| FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.08% | < ₹1 Crore | 0.0000% | −20.00% | 0.02% | −0.05 | #9591 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −81.82% | 0.01% | < ₹1 Crore | 0.0000% | +112.50% | 0.03% | −0.32 | #10338 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −50.00% | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +0.01 | #10437 |

- CAGR (7-year): exports -36.32%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 84614014 export-import analysis

### Export decline: -36.32% CAGR over 7 years

India's exports under HSN Code 84614014 have declined at a compound annual rate of -36.32% over 7 fiscal years, falling from ₹0.15 Crore in FY 2018-19 to ₹0.01 Crore in FY 2024-25.

### HSN Code 84614014 ranked #10437 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84614014 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 8461, it ranks #24 of 27. By trade surplus, it ranks #5588 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 84614014 exports

The strongest single-year export movement for HSN Code 84614014 was recorded in FY 2024-25, when exports declined by 50.00% over the prior year.

### India maintains a trade surplus of ₹0.01 Crore in HSN Code 84614014 goods

In FY 2024-25, India's exports of ₹0.01 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.01 Crore — ranking #5588 of 12657 by surplus magnitude.

### HSN Code 84614014 contributes 0.01% of Sub-Chapter 8461 exports — ranked #24

Among the 27 HSN codes under Sub-Chapter 8461, HSN Code 84614014 ranks #24 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## 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 |
| #24 | HSN Code 84614014: Gear Milling Cutter (this hsn code) | < ₹1 Crore |