---
title: "HSN Code for Abrasive Wheel Cutting-Off Machines | HSN 84615021 GST Rate"
description: "Find HSN and GST Rates for 84615021 related to Abrasive Wheel Cutting-Off Machines with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84615021/"
---

# HSN Code 84615021: Abrasive Wheel Cutting-Off 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 |
| --- | --- | --- | --- | --- |
| Sawing or cutting-off machines : Cutting-off machines : Abrasive wheel cutting-off machines | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84615021 ?

It includes Profile Forming Machines

### Does packaging or labelling change the GST for Abrasive Wheel Cutting-Off 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.

### Can we claim ITC on inputs used to trade Abrasive Wheel Cutting-Off Machines?

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 Abrasive Wheel Cutting-Off Machines?

Under HSN 84615021, Abrasive Wheel Cutting-Off Machines attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Abrasive Wheel Cutting-Off Machines is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Abrasive Wheel Cutting-Off Machines; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Abrasive Wheel Cutting-Off 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.

## India's trade performance: HSN Code 84615021 (FY 2024-25)

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

- Exports: < ₹1 Crore (−73.74% YoY) — 0.0000% of India's total exports
- Imports: ₹19 Cr (−16.82% YoY) — 0.0003% of India's total imports
- Trade balance: −₹18 Cr (Deficit); surplus rank #9473 of 12657 HSN codes
- Share of Sub-Chapter 8461: 0.27% of its exports; import side 1.29%
- Rank within Sub-Chapter 8461: #17 of 27 by export value; import-side #13

### Key metrics

- Export CAGR: 18.47% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8867 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +297.78% in FY 2023-24
- Contribution to Sub-Ch. 8461: 0.27% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84615021

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% | — | 0.12% | 23.65 | 0.0007% | — | 2.02% | −23.48 | #8915 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +58.82% | 0.26% | 20.35 | 0.0006% | −13.95% | 1.81% | −20.08 | #8633 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +33.33% | 0.51% | 17.08 | 0.0006% | −16.07% | 3.03% | −16.72 | #8465 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −33.33% | 0.19% | 24.01 | 0.0005% | +40.57% | 3.16% | −23.77 | #9083 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +87.50% | 0.33% | 15.02 | 0.0003% | −37.44% | 1.49% | −14.57 | #8763 |
| FY 2023-24 | 1.79 | 0.0000% | +297.78% | 1.06% | 22.24 | 0.0004% | +48.07% | 1.88% | −20.45 | #7687 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −73.74% | 0.27% | 18.50 | 0.0003% | −16.82% | 1.29% | −18.03 | #8867 |

- CAGR (7-year): exports 18.47%/yr, imports -4.01%/yr (consistently Deficit)

## Key trade insights: HSN Code 84615021 export-import analysis

### Consistent export growth: 18.47% CAGR over 7 years

India's exports under HSN Code 84615021 have grown at a compound annual rate of 18.47% over 7 fiscal years, rising from ₹0.17 Crore in FY 2018-19 to ₹0.47 Crore in FY 2024-25.

### HSN Code 84615021 ranked #8867 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84615021 ranks #8867 out of 12657 HSN codes by total export value. Within Sub-Chapter 8461, it ranks #17 of 27. By trade surplus, it ranks #9473 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 84615021 exports

The strongest single-year export movement for HSN Code 84615021 was recorded in FY 2023-24, when exports surged by 297.78% over the prior year.

### India records a trade deficit of ₹18.03 Crore in HSN Code 84615021 goods

In FY 2024-25, India's imports of ₹18.50 Cr exceeded exports of ₹0.47 Cr, resulting in a trade deficit of ₹18.03 Crore — ranking #9473 of 12657 by surplus magnitude.

### Import growth of -4.01% CAGR signals stable import dependency for Abrasive Wheel Cutting-Off Machines

India's imports under HSN Code 84615021 have grown at -4.01% CAGR, reaching ₹18.50 Crore in FY 2024-25.

### HSN Code 84615021 contributes 0.27% of Sub-Chapter 8461 exports — ranked #17

Among the 27 HSN codes under Sub-Chapter 8461, HSN Code 84615021 ranks #17 by export value — accounting for 0.27% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.29% share (rank #13).

## 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 |
| #17 | HSN Code 84615021: Abrasive Wheel Cutting-Off Machines (this hsn code) | < ₹1 Crore |