---
title: "HSN Code for Sawing or cutting-off machines : Sawing machines : Band saw, vertical | HSN 84615012 GST Rate"
description: "Find HSN and GST Rates for 84615012 related to Sawing or cutting-off machines : Sawing machines : Band saw, vertical with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84615012/"
---

# HSN Code 84615012: Sawing or cutting-off machines : Sawing machines : Band saw, vertical

- [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 |
| --- | --- | --- | --- | --- |
| Sawing or cutting-off machines : Sawing machines : Band saw, vertical | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84615012 ?

It includes Abrasive Wheel Cutting-Off Machines

### Does packaging or labelling change the GST for Sawing or cutting-off machines : Sawing machines : Band saw, vertical?

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 Sawing or cutting-off machines : Sawing machines : Band saw, vertical?

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

### How should mixed supplies be billed when Sawing or cutting-off machines : Sawing machines : Band saw, vertical is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sawing or cutting-off machines : Sawing machines : Band saw, vertical; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Sawing or cutting-off machines : Sawing machines : Band saw, vertical?

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 Sawing or cutting-off machines : Sawing machines : Band saw, vertical?

Under HSN 84615012, Sawing or cutting-off machines : Sawing machines : Band saw, vertical attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 84615012 (FY 2024-25)

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

- Exports: ₹1 Cr (−8.02% YoY) — 0.0000% of India's total exports
- Imports: ₹3 Cr (+44.51% YoY) — 0.0000% of India's total imports
- Trade balance: −₹1 Cr (Deficit); surplus rank #7960 of 12657 HSN codes
- Share of Sub-Chapter 8461: 0.85% of its exports; import side 0.18%
- Rank within Sub-Chapter 8461: #11 of 27 by export value; import-side #23

### Key metrics

- Export CAGR: -8.92% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7870 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +91.03% in FY 2021-22
- Contribution to Sub-Ch. 8461: 0.85% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84615012

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 | 2.61 | 0.0001% | — | 1.82% | < ₹1 Crore | 0.0000% | — | 0.08% | +1.64 | #6641 |
| FY 2019-20 | 2.63 | 0.0001% | +0.77% | 2.56% | 3.56 | 0.0001% | +267.01% | 0.32% | −0.93 | #6634 |
| FY 2020-21 | 1.56 | 0.0001% | −40.68% | 2.21% | < ₹1 Crore | 0.0000% | −84.55% | 0.10% | +1.01 | #7243 |
| FY 2021-22 | 2.98 | 0.0001% | +91.03% | 2.30% | 3.21 | 0.0001% | +483.64% | 0.42% | −0.23 | #6906 |
| FY 2022-23 | 4.72 | 0.0001% | +58.39% | 3.43% | 4.06 | 0.0001% | +26.48% | 0.40% | +0.66 | #6517 |
| FY 2023-24 | 1.62 | 0.0000% | −65.68% | 0.96% | 1.82 | 0.0000% | −55.17% | 0.15% | −0.20 | #7788 |
| FY 2024-25 | 1.49 | 0.0000% | −8.02% | 0.85% | 2.63 | 0.0000% | +44.51% | 0.18% | −1.14 | #7870 |

- CAGR (7-year): exports -8.92%/yr, imports 18.09%/yr (consistently Deficit)

## Key trade insights: HSN Code 84615012 export-import analysis

### Export decline: -8.92% CAGR over 7 years

India's exports under HSN Code 84615012 have declined at a compound annual rate of -8.92% over 7 fiscal years, falling from ₹2.61 Crore in FY 2018-19 to ₹1.49 Crore in FY 2024-25.

### HSN Code 84615012 ranked #7870 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84615012 ranks #7870 out of 12657 HSN codes by total export value. Within Sub-Chapter 8461, it ranks #11 of 27. By trade surplus, it ranks #7960 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 84615012 exports

The strongest single-year export movement for HSN Code 84615012 was recorded in FY 2021-22, when exports surged by 91.03% over the prior year.

### India records a trade deficit of ₹1.14 Crore in HSN Code 84615012 goods

In FY 2024-25, India's imports of ₹2.63 Cr exceeded exports of ₹1.49 Cr, resulting in a trade deficit of ₹1.14 Crore — ranking #7960 of 12657 by surplus magnitude.

### Import growth of 18.09% CAGR signals rising demand for Sawing or cutting-off machines : Sawing machines : Band saw, vertical

India's imports under HSN Code 84615012 have grown at 18.09% CAGR, reaching ₹2.63 Crore in FY 2024-25.

### HSN Code 84615012 contributes 0.85% of Sub-Chapter 8461 exports — ranked #11

Among the 27 HSN codes under Sub-Chapter 8461, HSN Code 84615012 ranks #11 by export value — accounting for 0.85% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.18% share (rank #23).

## 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 |
| #11 | HSN Code 84615012: Sawing or cutting-off machines : Sawing machines : Band saw, vertical (this hsn code) | ₹1 Cr |