---
title: "8460 HSN Code | HSN Code for Machine-Tools For Metal Finishing in India"
description: "Know more about 8460 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8460 covering Machine-Tools For Metal Finishing."
canonical: "https://busy.in/hsn/sub-chapter-8460/"
---

# HSN Sub-chapter 8460: Machine-Tools For Metal Finishing

Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461

Part of [Chapter 84: Nuclear Reactors, Boilers & Machinery](https://busy.in/hsn/chapter-84/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 84601100 | [Numerically Controlled Other Grinding Machines (Accuracy >= 0.01mm)](https://busy.in/hsn/hsn-84601100/) |
| 84601200 | [Numerically Controlled Grinding Machines](https://busy.in/hsn/hsn-84601200/) |
| 84601900 | [Other Flat-Surface Grinding Machines](https://busy.in/hsn/hsn-84601900/) |
| 84602100 | [Single Frame Steam/Air Hammers](https://busy.in/hsn/hsn-84602100/) |
| 84602200 | [Numerically Controlled Centreless Grinding Machines](https://busy.in/hsn/hsn-84602200/) |
| 84602300 | [NC Cylindrical Grinding Machines](https://busy.in/hsn/hsn-84602300/) |
| 84602400 | [Grinding machines: Numerically controlled](https://busy.in/hsn/hsn-84602400/) |
| 84602910 | [Cylindrical Grinders](https://busy.in/hsn/hsn-84602910/) |
| 84602920 | [Internal Grinders](https://busy.in/hsn/hsn-84602920/) |
| 84602930 | [Centerless Grinders](https://busy.in/hsn/hsn-84602930/) |
| 84602940 | [Profile Grinders](https://busy.in/hsn/hsn-84602940/) |
| 84602990 | [Other Precision Grinder](https://busy.in/hsn/hsn-84602990/) |
| 84603100 | [Sharpening (tool or cutter grinding) machines : Numerically controlled](https://busy.in/hsn/hsn-84603100/) |
| 84603910 | [Sharpening & Grinding Machines: Grinders & Cutters](https://busy.in/hsn/hsn-84603910/) |
| 84603990 | [Sharpening machines: Other](https://busy.in/hsn/hsn-84603990/) |
| 84604011 | [Honing or lapping machines: Honing machines: Vertical, single spindle](https://busy.in/hsn/hsn-84604011/) |
| 84604012 | [Honing or lapping machines: Honing machines: Vertical, multi-spindle](https://busy.in/hsn/hsn-84604012/) |
| 84604013 | [Horizontal honing machines](https://busy.in/hsn/hsn-84604013/) |
| 84604019 | [Honing or lapping machines: Other](https://busy.in/hsn/hsn-84604019/) |
| 84604020 | [Honing or lapping machines : Lapping machines](https://busy.in/hsn/hsn-84604020/) |
| 84609010 | [Other \| Polishing And Buffing Machines](https://busy.in/hsn/hsn-84609010/) |
| 84609090 | [Other Abrasive and Polishing Machine Tools](https://busy.in/hsn/hsn-84609090/) |

## Frequently asked questions

### What products are classified under HSN 8460

It includes Machine-Tools For Metal Finishing

### How are warranty replacements of Machine-Tools For Metal Finishing handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### If I repair and return Machine-Tools For Metal Finishing, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### How do I bill a kit or combo that includes Machine-Tools For Metal Finishing?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### What should my invoice and records include for Machine-Tools For Metal Finishing?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### Any import/export nuance for Machine-Tools For Metal Finishing?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

## India's trade performance: HSN Sub-Chapter 8460 (FY 2024-25)

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

- Exports: ₹254 Cr (−12.16% YoY) — 0.0069% of India's total exports
- Imports: ₹2,674 Cr (+29.64% YoY) — 0.0439% of India's total imports
- Trade balance: −₹2,420 Cr (Deficit); surplus rank #1049 of 1233 sub-chapters
- Share of Chapter 84: 0.09% of its exports; import side 0.49%
- Rank within Chapter 84: #65 of 86 by export value; import-side #44

### Key metrics

- Export CAGR: 4.50% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #658 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +35.49% in FY 2023-24
- Contribution to Ch. 84: 0.09% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8460

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 Ch. 84 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 84 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 195.36 | 0.0085% | — | 0.13% | 1,612.93 | 0.0449% | — | 0.53% | −1,417.57 | #611 |
| FY 2019-20 | 157.05 | 0.0071% | −19.61% | 0.11% | 1,600.21 | 0.0477% | −0.79% | 0.52% | −1,443.16 | #638 |
| FY 2020-21 | 173.45 | 0.0081% | +10.44% | 0.12% | 1,176.51 | 0.0404% | −26.48% | 0.43% | −1,003.06 | #629 |
| FY 2021-22 | 187.78 | 0.0060% | +8.26% | 0.10% | 1,124.38 | 0.0246% | −4.43% | 0.30% | −936.60 | #672 |
| FY 2022-23 | 213.74 | 0.0059% | +13.82% | 0.10% | 1,787.69 | 0.0311% | +58.99% | 0.41% | −1,573.95 | #677 |
| FY 2023-24 | 289.59 | 0.0080% | +35.49% | 0.12% | 2,062.88 | 0.0367% | +15.39% | 0.43% | −1,773.29 | #623 |
| FY 2024-25 | 254.38 | 0.0069% | −12.16% | 0.09% | 2,674.22 | 0.0439% | +29.64% | 0.49% | −2,419.84 | #658 |

- CAGR (7-year): exports 4.50%/yr, imports 8.79%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8460 export-import analysis

### Consistent export growth: 4.50% CAGR over 7 years

India's exports under HSN Sub-Chapter 8460 have grown at a compound annual rate of 4.50% over 7 fiscal years, rising from ₹195.36 Crore in FY 2018-19 to ₹254.38 Crore in FY 2024-25.

### HSN Sub-Chapter 8460 ranked #658 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8460 ranks #658 out of 1233 sub-chapters by total export value. Within Chapter 84, it ranks #65 of 86. By trade surplus, it ranks #1049 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 8460 exports

The strongest single-year export movement for HSN Sub-Chapter 8460 was recorded in FY 2023-24, when exports surged by 35.49% over the prior year.

### India records a trade deficit of ₹2,419.84 Crore in HSN Sub-Chapter 8460 goods

In FY 2024-25, India's imports of ₹2,674.22 Cr exceeded exports of ₹254.38 Cr, resulting in a trade deficit of ₹2,419.84 Crore — ranking #1049 of 1233 by surplus magnitude.

### Import growth of 8.79% CAGR signals stable import dependency for Machine-Tools For Metal Finishing

India's imports under HSN Sub-Chapter 8460 have grown at 8.79% CAGR, reaching ₹2,674.22 Crore in FY 2024-25.

### HSN Sub-Chapter 8460 contributes 0.09% of Chapter 84 exports — ranked #65

Among the 86 sub-chapters under Chapter 84, HSN Sub-Chapter 8460 ranks #65 by export value — accounting for 0.09% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.49% share (rank #44).

## Related Sub-Chapters in Chapter 84

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8411: Turbo-jets & gas turbines](https://busy.in/hsn/sub-chapter-8411/) | ₹44,981 Cr |
| #2 | [HSN Sub-Chapter 8481: Pressure-reducing valves](https://busy.in/hsn/sub-chapter-8481/) | ₹20,993 Cr |
| #3 | [HSN Sub-Chapter 8483: Transmission shafts & cranks](https://busy.in/hsn/sub-chapter-8483/) | ₹18,429 Cr |
| #4 | [HSN Sub-Chapter 8409: Parts for engine machinery](https://busy.in/hsn/sub-chapter-8409/) | ₹14,091 Cr |
| #5 | [HSN Sub-Chapter 8413: Fire extinguisher charges](https://busy.in/hsn/sub-chapter-8413/) | ₹12,900 Cr |
| #6 | [HSN Sub-Chapter 8414: Air pumps, compressors, ventilators](https://busy.in/hsn/sub-chapter-8414/) | ₹12,257 Cr |
| #7 | [HSN Sub-Chapter 8429: Self-propelled bulldozers](https://busy.in/hsn/sub-chapter-8429/) | ₹12,180 Cr |
| #8 | [HSN Sub-Chapter 8431: Machinery parts for headings 8425-8430](https://busy.in/hsn/sub-chapter-8431/) | ₹11,648 Cr |
| #9 | [HSN Sub-Chapter 8408: Diesel Engines](https://busy.in/hsn/sub-chapter-8408/) | ₹11,234 Cr |
| #10 | [HSN Sub-Chapter 8479: Mechanical appliances](https://busy.in/hsn/sub-chapter-8479/) | ₹10,758 Cr |
| #65 | HSN Sub-Chapter 8460: Machine-Tools For Metal Finishing (this hsn sub-chapter) | ₹254 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8401 | [Nuclear reactors](https://busy.in/hsn/sub-chapter-8401/) |
| 8402 | [Vapor Generating Boilers](https://busy.in/hsn/sub-chapter-8402/) |
| 8403 | [Central heating boilers](https://busy.in/hsn/sub-chapter-8403/) |
| 8404 | [Boiler auxiliary plant](https://busy.in/hsn/sub-chapter-8404/) |
| 8405 | [Gas generators and purifiers](https://busy.in/hsn/sub-chapter-8405/) |
| 8406 | [Steam & vapour turbines](https://busy.in/hsn/sub-chapter-8406/) |
| 8407 | [Retail Filament Yarn](https://busy.in/hsn/sub-chapter-8407/) |
| 8408 | [Diesel Engines](https://busy.in/hsn/sub-chapter-8408/) |
| 8409 | [Parts for engine machinery](https://busy.in/hsn/sub-chapter-8409/) |
| 8410 | [Hydraulic turbines](https://busy.in/hsn/sub-chapter-8410/) |
| 8411 | [Turbo-jets & gas turbines](https://busy.in/hsn/sub-chapter-8411/) |
| 8412 | [Other engines & motors](https://busy.in/hsn/sub-chapter-8412/) |
| 8413 | [Fire extinguisher charges](https://busy.in/hsn/sub-chapter-8413/) |
| 8414 | [Air pumps, compressors, ventilators](https://busy.in/hsn/sub-chapter-8414/) |
| 8415 | [Motorized AC Machines](https://busy.in/hsn/sub-chapter-8415/) |
| 8416 | [Furnace Burners](https://busy.in/hsn/sub-chapter-8416/) |
| 8417 | [Knitted garments](https://busy.in/hsn/sub-chapter-8417/) |
| 8418 | [Refrigerators, freezers, heat pumps](https://busy.in/hsn/sub-chapter-8418/) |
| 8419 | [Non-Domestic Treatment Machines](https://busy.in/hsn/sub-chapter-8419/) |
| 8420 | [Rolling machines for non-metals](https://busy.in/hsn/sub-chapter-8420/) |
| 8421 | [Centrifuges & filtering machines](https://busy.in/hsn/sub-chapter-8421/) |
| 8422 | [Dishwashing & packaging machinery](https://busy.in/hsn/sub-chapter-8422/) |
| 8423 | [Weighing Machinery](https://busy.in/hsn/sub-chapter-8423/) |
| 8424 | [Liquid sprayers](https://busy.in/hsn/sub-chapter-8424/) |
| 8425 | [Hypochlorites & chlorites](https://busy.in/hsn/sub-chapter-8425/) |
| 8426 | [Ship’s Cranes](https://busy.in/hsn/sub-chapter-8426/) |
| 8427 | [Vehicle Chassis](https://busy.in/hsn/sub-chapter-8427/) |
| 8428 | [Lifting & loading machinery](https://busy.in/hsn/sub-chapter-8428/) |
| 8429 | [Self-propelled bulldozers](https://busy.in/hsn/sub-chapter-8429/) |
| 8430 | [Earth boring machinery](https://busy.in/hsn/sub-chapter-8430/) |
| 8431 | [Machinery parts for headings 8425-8430](https://busy.in/hsn/sub-chapter-8431/) |
| 8432 | [Agricultural machinery](https://busy.in/hsn/sub-chapter-8432/) |
| 8433 | [Harvesting Machinery](https://busy.in/hsn/sub-chapter-8433/) |
| 8434 | [Milking Machines, Dairy Machinery](https://busy.in/hsn/sub-chapter-8434/) |
| 8435 | [Wine production machinery](https://busy.in/hsn/sub-chapter-8435/) |
| 8436 | [Agricultural Machines](https://busy.in/hsn/sub-chapter-8436/) |
| 8437 | [Grain Sorting Machines](https://busy.in/hsn/sub-chapter-8437/) |
| 8438 | [Food Preparation Machinery](https://busy.in/hsn/sub-chapter-8438/) |
| 8439 | [Paper-making Machinery](https://busy.in/hsn/sub-chapter-8439/) |
| 8440 | [Bookbinding Machinery](https://busy.in/hsn/sub-chapter-8440/) |
| 8441 | [Paper pulp production machinery](https://busy.in/hsn/sub-chapter-8441/) |
| 8442 | [Plate making Machinery & equipment](https://busy.in/hsn/sub-chapter-8442/) |
| 8443 | [Printing machinery & accessories](https://busy.in/hsn/sub-chapter-8443/) |
| 8444 | [Electrical transformers](https://busy.in/hsn/sub-chapter-8444/) |
| 8445 | [Textile Machines](https://busy.in/hsn/sub-chapter-8445/) |
| 8446 | [Weaving machines](https://busy.in/hsn/sub-chapter-8446/) |
| 8447 | [Knitting & Stitch-Bonding Machines](https://busy.in/hsn/sub-chapter-8447/) |
| 8448 | [Auxiliary Machinery](https://busy.in/hsn/sub-chapter-8448/) |
| 8449 | [Felt & Nonwoven Machinery](https://busy.in/hsn/sub-chapter-8449/) |
| 8450 | [Washing machines](https://busy.in/hsn/sub-chapter-8450/) |
| 8451 | [Textile Industry Machinery](https://busy.in/hsn/sub-chapter-8451/) |
| 8452 | [Sewing Machines & Accessories](https://busy.in/hsn/sub-chapter-8452/) |
| 8453 | [Machinery for working leather & hides](https://busy.in/hsn/sub-chapter-8453/) |
| 8454 | [Metallurgical Casting Machines](https://busy.in/hsn/sub-chapter-8454/) |
| 8455 | [Metal-Rolling Mills](https://busy.in/hsn/sub-chapter-8455/) |
| 8456 | [Laser Removal Tools](https://busy.in/hsn/sub-chapter-8456/) |
| 8457 | [Metalworking Machines](https://busy.in/hsn/sub-chapter-8457/) |
| 8458 | [Metal Lathes](https://busy.in/hsn/sub-chapter-8458/) |
| 8459 | [Drilling Machines](https://busy.in/hsn/sub-chapter-8459/) |
| 8461 | [Metal Cutting & Shaping Machine](https://busy.in/hsn/sub-chapter-8461/) |
| 8462 | [Metal forging & die-stamping machines](https://busy.in/hsn/sub-chapter-8462/) |
| 8463 | [Fork-lift trucks](https://busy.in/hsn/sub-chapter-8463/) |
| 8464 | [Parts & Accessories For Machine Tools](https://busy.in/hsn/sub-chapter-8464/) |
| 8465 | [Machine-tools for hard materials](https://busy.in/hsn/sub-chapter-8465/) |
| 8466 | [Machine parts](https://busy.in/hsn/sub-chapter-8466/) |
| 8467 | [Hand Tools, Hydraulic & Motorized](https://busy.in/hsn/sub-chapter-8467/) |
| 8468 | [Welding apparatus](https://busy.in/hsn/sub-chapter-8468/) |
| 8470 | [Calculating machines & cash registers](https://busy.in/hsn/sub-chapter-8470/) |
| 8471 | [Data processing machines & readers](https://busy.in/hsn/sub-chapter-8471/) |
| 8472 | [Other Office Machines](https://busy.in/hsn/sub-chapter-8472/) |
| 8473 | [Machine Parts & Accessories](https://busy.in/hsn/sub-chapter-8473/) |
| 8474 | [Sorting, grinding & mixing Machinery](https://busy.in/hsn/sub-chapter-8474/) |
| 8475 | [Glass lamp assembly machines](https://busy.in/hsn/sub-chapter-8475/) |
| 8476 | [Vending Machines](https://busy.in/hsn/sub-chapter-8476/) |
| 8477 | [Rubber & Plastic Machines](https://busy.in/hsn/sub-chapter-8477/) |
| 8478 | [Tobacco processing machinery](https://busy.in/hsn/sub-chapter-8478/) |
| 8479 | [Mechanical appliances](https://busy.in/hsn/sub-chapter-8479/) |
| 8480 | [Moulding Boxes & Patterns](https://busy.in/hsn/sub-chapter-8480/) |
| 8481 | [Pressure-reducing valves](https://busy.in/hsn/sub-chapter-8481/) |
| 8482 | [Ball Or Roller Bearings](https://busy.in/hsn/sub-chapter-8482/) |
| 8483 | [Transmission shafts & cranks](https://busy.in/hsn/sub-chapter-8483/) |
| 8484 | [Metal gaskets & mechanical seals](https://busy.in/hsn/sub-chapter-8484/) |
| 8485 | [Additive manufacturing machines](https://busy.in/hsn/sub-chapter-8485/) |
| 8486 | [Semiconductor Manufacturing Machines](https://busy.in/hsn/sub-chapter-8486/) |
| 8487 | [Non-electrical machine parts](https://busy.in/hsn/sub-chapter-8487/) |