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 8460. Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 8461 | Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included Notification 9/2025-CT(R), Schedule II, S.No. 447 |
| Entries for the whole of Chapter 84 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017- Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service Notification 9/2025-CT(R), Schedule I, S.No. 437 |
| 5%2.5% + 2.5% | 90 or 84 | Disposable sterilized dialyzer or micro barrier of artificial kidney Notification 9/2025-CT(R), Schedule I, S.No. 479 |
| 18%9% + 9% | 84 | Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP Notification 9/2025-CT(R), Schedule II, S.No. 386 |
| 18%9% + 9% | 84 or 85 | Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps Notification 9/2025-CT(R), Schedule II, S.No. 387 |
| 18%9% + 9% | 84 or 85 | E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer Notification 9/2025-CT(R), Schedule II, S.No. 473 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 8461 in the GSTN HSN master (32 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 8461 20 | SHAPING OR SLOTTING MACHINES : | – | |
| 8461 20 11 | DIE AND PUNCH SHAPING MACHINES | – | Save |
| 8461 20 19 | OTHER | – | Save |
| 8461 20 20 | SLOTTING MACHINES | – | Save |
| 8461 30 | BROACHING MACHINES : | – | |
| 8461 30 10 | VERTICAL | – | Save |
| 8461 30 20 | HORIZONTAL | – | Save |
| 8461 30 90 | OTHER | – | Save |
| 8461 40 | GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING MACHINES : | – | |
| 8461 40 11 | BEVEL GEAR CUTTING | – | Save |
| 8461 40 12 | GEAR CUTTING SPIRAL BEVEL AND /OR HYPOID | – | Save |
| 8461 40 13 | GEAR SLOTTER OR PLANAR FORMED CUTTER TYPE | – | Save |
| 8461 40 14 | GEAR MILLING FORMED DISC CUTTER TYPE | – | Save |
| 8461 40 19 | OTHER | – | Save |
| 8461 40 21 | SINGLE OR DOUBLE WHEEL DISC TYPE GEAR GRINDER | – | Save |
| 8461 40 22 | FORMED WHEEL GEAR GRINDER | – | Save |
| 8461 40 23 | GEAR SHAVER | – | Save |
| 8461 40 24 | GEAR TOOTH, ROUNDING, CHAMFERING OR BURRING | – | Save |
| 8461 40 25 | GEAR SHAPER, SPUR AND HELICAL | – | Save |
| 8461 40 26 | GEAR HOBBER, SPUR AND HELICAL | – | Save |
| 8461 40 29 | OTHER | – | Save |
| 8461 50 | SAWING OR CUTTING-OFF MACHINES : | – | |
| 8461 50 11 | BAND SAW, HORIZONTAL | – | Save |
| 8461 50 12 | BAND SAW, VERTICAL | – | Save |
| 8461 50 13 | CIRCULAR SAW, COLD | – | Save |
| 8461 50 14 | CIRCULAR SAW, HOT | – | Save |
| 8461 50 15 | HACK SAW | – | Save |
| 8461 50 19 | OTHER | – | Save |
| 8461 50 21 | ABRASIVE WHEEL CUTTING-OFF MACHINES | – | Save |
| 8461 50 29 | OTHER | – | Save |
| 8461 90 | OTHER | – | |
| 8461 90 00 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (8461) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
