--- title: "HSN Code for Grinding/polishing machines | HSN 84642000 GST Rate" description: "Find HSN and GST Rates for 84642000 related to Grinding/polishing machines with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-84642000/" --- # HSN Code 84642000: Grinding/polishing 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 8464: Parts & Accessories For Machine Tools](https://busy.in/hsn/sub-chapter-8464/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Grinding or polishing machines | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 84642000 ? It includes Other : Grinding, sanding or polishing machines ### How much GST applies to Grinding/polishing machines? Under HSN 84642000, Grinding/polishing machines attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Grinding/polishing 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 Grinding/polishing 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. ### Does packaging or labelling change the GST for Grinding/polishing 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 Grinding/polishing machines is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Grinding/polishing machines; Nil for exempt items if applicable). ## India's trade performance: HSN Code 84642000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹17 Cr (+11.42% YoY) — 0.0005% of India's total exports - Imports: ₹317 Cr (+4.80% YoY) — 0.0052% of India's total imports - Trade balance: −₹300 Cr (Deficit); surplus rank #11589 of 12657 HSN codes - Share of Sub-Chapter 8464: 24.03% of its exports; import side 27.81% - Rank within Sub-Chapter 8464: #3 of 4 by export value; import-side #2 ### Key metrics - Export CAGR: 21.95% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5097 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +124.30% in FY 2023-24 - Contribution to Sub-Ch. 8464: 24.03% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 84642000 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. 8464 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8464 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 5.16 | 0.0002% | — | 19.89% | 219.43 | 0.0061% | — | 13.98% | −214.27 | #5819 | | FY 2019-20 | 9.89 | 0.0004% | +91.67% | 25.78% | 362.04 | 0.0108% | +64.99% | 33.89% | −352.15 | #5026 | | FY 2020-21 | 4.64 | 0.0002% | −53.08% | 13.73% | 169.44 | 0.0058% | −53.20% | 15.91% | −164.80 | #6017 | | FY 2021-22 | 7.32 | 0.0002% | +57.76% | 11.28% | 431.67 | 0.0094% | +154.76% | 19.05% | −424.35 | #5881 | | FY 2022-23 | 6.79 | 0.0002% | −7.24% | 10.51% | 400.14 | 0.0070% | −7.30% | 25.14% | −393.35 | #6120 | | FY 2023-24 | 15.23 | 0.0004% | +124.30% | 16.50% | 302.50 | 0.0054% | −24.40% | 22.41% | −287.27 | #5149 | | FY 2024-25 | 16.97 | 0.0005% | +11.42% | 24.03% | 317.03 | 0.0052% | +4.80% | 27.81% | −300.06 | #5097 | - CAGR (7-year): exports 21.95%/yr, imports 6.32%/yr (consistently Deficit) ## Key trade insights: HSN Code 84642000 export-import analysis ### Consistent export growth: 21.95% CAGR over 7 years India's exports under HSN Code 84642000 have grown at a compound annual rate of 21.95% over 7 fiscal years, rising from ₹5.16 Crore in FY 2018-19 to ₹16.97 Crore in FY 2024-25. ### HSN Code 84642000 ranked #5097 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 84642000 ranks #5097 out of 12657 HSN codes by total export value. Within Sub-Chapter 8464, it ranks #3 of 4. By trade surplus, it ranks #11589 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 84642000 exports The strongest single-year export movement for HSN Code 84642000 was recorded in FY 2023-24, when exports surged by 124.30% over the prior year. ### India records a trade deficit of ₹300.06 Crore in HSN Code 84642000 goods In FY 2024-25, India's imports of ₹317.03 Cr exceeded exports of ₹16.97 Cr, resulting in a trade deficit of ₹300.06 Crore — ranking #11589 of 12657 by surplus magnitude. ### Import growth of 6.32% CAGR signals stable import dependency for Grinding/polishing machines India's imports under HSN Code 84642000 have grown at 6.32% CAGR, reaching ₹317.03 Crore in FY 2024-25. ### HSN Code 84642000 contributes 24.03% of Sub-Chapter 8464 exports — ranked #3 Among the 4 HSN codes under Sub-Chapter 8464, HSN Code 84642000 ranks #3 by export value — accounting for 24.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 27.81% share (rank #2). ## Related HSN Codes in Sub-Chapter 8464 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 84641010: Sawing machine: Granite cutting](https://busy.in/hsn/hsn-84641010/) | ₹27 Cr | | #2 | [HSN Code 84649000: Stone/ceramic working machines](https://busy.in/hsn/hsn-84649000/) | ₹22 Cr | | #3 | HSN Code 84642000: Grinding/polishing machines (this hsn code) | ₹17 Cr | | #4 | [HSN Code 84641090: Sawing machine : Other](https://busy.in/hsn/hsn-84641090/) | ₹5 Cr |