---
title: "HSN Code for Single/Double Disc Gear Grinder | HSN 84614021 GST Rate"
description: "Find HSN and GST Rates for 84614021 related to Single/Double Disc Gear Grinder with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84614021/"
---

# HSN Code 84614021: Single/Double Disc Gear Grinder

- [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 grinding or gear finishing machines : Single or double wheel disc type gear grinder | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84614021 ?

It includes Spur and helical gear hobber

### Does packaging or labelling change the GST for Single/Double Disc Gear Grinder?

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.

### Can we claim ITC on inputs used to trade Single/Double Disc Gear Grinder?

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

### How much GST applies to Single/Double Disc Gear Grinder?

Under HSN 84614021, Single/Double Disc Gear Grinder attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Single/Double Disc Gear Grinder is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Single/Double Disc Gear Grinder; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Single/Double Disc Gear Grinder?

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 Single/Double Disc Gear Grinder?

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

## India's trade performance: HSN Code 84614021 (FY 2024-25)

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

- Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports
- Imports: ₹57 Cr (+162.00% YoY) — 0.0009% of India's total imports
- Trade balance: −₹57 Cr (Deficit); surplus rank #10338 of 12657 HSN codes
- Share of Sub-Chapter 8461: 0.00% of its exports; import side 3.95%

### Key metrics

- Peak growth year: +22.22% in FY 2019-20
- Contribution to Sub-Ch. 8461: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84614021

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% | — | 0.13% | 7.57 | 0.0002% | — | 0.65% | −7.39 | #8880 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +22.22% | 0.21% | 5.51 | 0.0002% | −27.21% | 0.49% | −5.29 | #8780 |
| FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | 11.51 | 0.0004% | +108.89% | 2.04% | −11.51 | — |
| FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.12% | 7.68 | 0.0002% | −33.28% | 1.01% | −7.52 | #9306 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −68.75% | 0.04% | 22.55 | 0.0004% | +193.62% | 2.24% | −22.50 | #9890 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −60.00% | 0.01% | 21.66 | 0.0004% | −3.95% | 1.83% | −21.64 | #10338 |
| FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | 56.75 | 0.0009% | +162.00% | 3.95% | −56.75 | — |

- CAGR (7-year): exports —/yr, imports 39.90%/yr (consistently Deficit)

## Key trade insights: HSN Code 84614021 export-import analysis

### Export snapshot for HSN Code 84614021

India exported ₹0.00 Crore worth of Single/Double Disc Gear Grinder in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2019-20 was the strongest growth year for HSN Code 84614021 exports

The strongest single-year export movement for HSN Code 84614021 was recorded in FY 2019-20, when exports surged by 22.22% over the prior year.

### India records a trade deficit of ₹56.75 Crore in HSN Code 84614021 goods

In FY 2024-25, India's imports of ₹56.75 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹56.75 Crore — ranking #10338 of 12657 by surplus magnitude.

### Import growth of 39.90% CAGR signals rising demand for Single/Double Disc Gear Grinder

India's imports under HSN Code 84614021 have grown at 39.90% CAGR, reaching ₹56.75 Crore in FY 2024-25.

## 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 |
| — | HSN Code 84614021: Single/Double Disc Gear Grinder (this hsn code) | Nil |