HSN Code 84603990 -- – Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or (GST Rate 18%)

HSN Code 84603990

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 - sharpening (tool or cutter grinding) machines: other: other

HSN84603990

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 - sharpening (tool or cutter grinding) machines: other: other

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8460
Subheading: 846039
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 84603990?
HSN Code 84603990 is the official Harmonized System of Nomenclature code for Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets b, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 84603990?
HSN Code 84603990 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 84603990 belong to?
HSN Code 84603990 falls under Chapter 84 -- Nuclear reactors, boilers, machinery of the GST tariff.
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