---
title: "HSN Code for Other : Grinding, sanding or polishing machines | HSN 84659300 GST Rate"
description: "Find HSN and GST Rates for 84659300 related to Other : Grinding, sanding or polishing machines with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-84659300/"
---

# HSN Code 84659300: Other : Grinding, sanding or 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 8465: Machine-tools for hard materials](https://busy.in/hsn/sub-chapter-8465/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Grinding, sanding or polishing machines | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 84659300 ?

It includes Tool holders and dieheads

### Can we claim ITC on inputs used to trade Other : Grinding, sanding or 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.

### Any common misclassification issue with Other : Grinding, sanding or polishing machines?

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 Other : Grinding, sanding or polishing machines is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Grinding, sanding or polishing machines; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other : Grinding, sanding or 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.

### How much GST applies to Other : Grinding, sanding or polishing machines?

Under HSN 84659300, Other : Grinding, sanding or polishing machines attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 84659300 (FY 2024-25)

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

- Exports: ₹4 Cr (−53.59% YoY) — 0.0001% of India's total exports
- Imports: ₹113 Cr (−25.91% YoY) — 0.0019% of India's total imports
- Trade balance: −₹109 Cr (Deficit); surplus rank #10859 of 12657 HSN codes
- Share of Sub-Chapter 8465: 1.08% of its exports; import side 7.95%
- Rank within Sub-Chapter 8465: #8 of 10 by export value; import-side #5

### Key metrics

- Export CAGR: 6.07% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6794 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +109.66% in FY 2023-24
- Contribution to Sub-Ch. 8465: 1.08% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 84659300

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. 8465 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8465 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3.04 | 0.0001% | — | 0.84% | 121.92 | 0.0034% | — | 15.33% | −118.88 | #6457 |
| FY 2019-20 | 2.74 | 0.0001% | −9.87% | 1.03% | 131.56 | 0.0039% | +7.91% | 16.37% | −128.82 | #6586 |
| FY 2020-21 | 3.04 | 0.0001% | +10.95% | 1.02% | 73.90 | 0.0025% | −43.83% | 11.26% | −70.86 | #6543 |
| FY 2021-22 | 4.22 | 0.0001% | +38.82% | 0.88% | 104.72 | 0.0023% | +41.71% | 11.61% | −100.50 | #6566 |
| FY 2022-23 | 4.45 | 0.0001% | +5.45% | 1.03% | 186.10 | 0.0032% | +77.71% | 16.05% | −181.65 | #6571 |
| FY 2023-24 | 9.33 | 0.0003% | +109.66% | 2.22% | 152.53 | 0.0027% | −18.04% | 11.22% | −143.20 | #5818 |
| FY 2024-25 | 4.33 | 0.0001% | −53.59% | 1.08% | 113.01 | 0.0019% | −25.91% | 7.95% | −108.68 | #6794 |

- CAGR (7-year): exports 6.07%/yr, imports -1.26%/yr (consistently Deficit)

## Key trade insights: HSN Code 84659300 export-import analysis

### Consistent export growth: 6.07% CAGR over 7 years

India's exports under HSN Code 84659300 have grown at a compound annual rate of 6.07% over 7 fiscal years, rising from ₹3.04 Crore in FY 2018-19 to ₹4.33 Crore in FY 2024-25.

### HSN Code 84659300 ranked #6794 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 84659300 ranks #6794 out of 12657 HSN codes by total export value. Within Sub-Chapter 8465, it ranks #8 of 10. By trade surplus, it ranks #10859 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 84659300 exports

The strongest single-year export movement for HSN Code 84659300 was recorded in FY 2023-24, when exports surged by 109.66% over the prior year.

### India records a trade deficit of ₹108.68 Crore in HSN Code 84659300 goods

In FY 2024-25, India's imports of ₹113.01 Cr exceeded exports of ₹4.33 Cr, resulting in a trade deficit of ₹108.68 Crore — ranking #10859 of 12657 by surplus magnitude.

### Import growth of -1.26% CAGR signals stable import dependency for Other : Grinding, sanding or polishing machines

India's imports under HSN Code 84659300 have grown at -1.26% CAGR, reaching ₹113.01 Crore in FY 2024-25.

### HSN Code 84659300 contributes 1.08% of Sub-Chapter 8465 exports — ranked #8

Among the 10 HSN codes under Sub-Chapter 8465, HSN Code 84659300 ranks #8 by export value — accounting for 1.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.95% share (rank #5).

## Related HSN Codes in Sub-Chapter 8465

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 84659990: Other : Other : Other](https://busy.in/hsn/hsn-84659990/) | ₹333 Cr |
| #2 | [HSN Code 84651000: Multi-Op Machine (No Tool Change)](https://busy.in/hsn/hsn-84651000/) | ₹20 Cr |
| #3 | [HSN Code 84659500: Other \| Drilling Or Morticing Machines](https://busy.in/hsn/hsn-84659500/) | ₹12 Cr |
| #4 | [HSN Code 84659200: Planing, milling or moulding machines0](https://busy.in/hsn/hsn-84659200/) | ₹8 Cr |
| #5 | [HSN Code 84652000: Machining centres](https://busy.in/hsn/hsn-84652000/) | ₹7 Cr |
| #6 | [HSN Code 84659600: Other : Splitting, slicing or paring machines](https://busy.in/hsn/hsn-84659600/) | ₹5 Cr |
| #7 | [HSN Code 84659100: Other \| Sawing Machines](https://busy.in/hsn/hsn-84659100/) | ₹5 Cr |
| #8 | HSN Code 84659300: Other : Grinding, sanding or polishing machines (this hsn code) | ₹4 Cr |
| #9 | [HSN Code 84659910: Other : Other : Lathes](https://busy.in/hsn/hsn-84659910/) | ₹2 Cr |
| #10 | [HSN Code 84659400: Other \| Bending Or Assembling Machines](https://busy.in/hsn/hsn-84659400/) | ₹2 Cr |