Cutter machine HSN Code

Understanding the HSN Codes for Cutter Machines

The term “cutter machine” is incredibly broad, encompassing a vast array of equipment designed to cut various materials, from paper and fabric to metal and agricultural produce. For businesses in India, accurately identifying the HSN (Harmonized System of Nomenclature) code for a specific “cutter machine” is paramount for correct GST (Goods and Services Tax) application.

The HSN system provides a globally standardized method for classifying goods, ensuring uniformity in trade and taxation. Given the diverse nature of cutter machines, their HSN classification primarily depends on what they cut and how they cut it. Most cutter machines fall under Chapter 84: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.”

Let’s explore some common types of cutter machines and their associated HSN codes as indicated in the provided data and general HSN classifications.

Agricultural Cutter Machines

For machines used in agriculture that perform cutting functions, such as mowers or machines that cut fodder, they fall under:

• HSN 8433: “Harvesting Or Threshing Machinery, Including Straw Or Fodder Balers; Grass Or Hay Mowers; Machines For Cleaning, Sorting Or Grading Eggs, Fruit Or Other Agricultural Produce, Other Than Machinery Of Heading 8437.”
  • 84332000: “Other Mowers, Including Cutter Bars For Tractors.” This specifically covers mowers and cutter bars.

These agricultural cutter machines typically attract an 18% GST rate, effective from July 1, 2017.

Paper and Paperboard Cutting Machines

If the “cutter machine” is designed for cutting paper or paperboard, it’s classified under:

• HSN 8441: “Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.”
  • 84411010: “Paper cutting machines excluding machines with devices such as automatic programme cutting or three knife trimmers.”
  • 84411090: “Other cutting machines” for paper, pulp, or paperboard.

Paper cutting machines also generally attract an 18% GST rate, effective from July 1, 2017.

Metal Cutting Machines (Machine-Tools)

When a “cutter machine” is designed to cut metal, it often falls into the category of “machine-tools for working metal by removing material.” These are found under various headings in Chapter 84 depending on their specific cutting action:

• HSN 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.”
  • 84615029: “Other Cutting-Off Machines” for working metal.
• HSN 8462: “Machine-Tools (Including Presses) For Working Metal By Forging, Hammering Or Die-Stamping; Machine-Tools (Including Presses) For Working Metal By Bending, Folding, Straightening, Flattening, Shearing, Punching Or Notching; Presses For Working Metal Or Metal Carbides, Not Specified Above.”
  • 84629913: This could refer to specific metal cutting presses or shearing machines.
  • 84629970: “Shearing Machines” are explicitly mentioned in this heading.

Metal cutting machines typically have an 18% GST rate, effective from July 1, 2017.

Fabric/Textile Cutting Machines

For machines specifically designed to cut textile fabrics, the HSN is different:

• HSN 8451: “Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of linoleum or other floor coverings; machines for reeling, unreeling, folding, cutting or pinking textile fabrics.”
  • 84515000: “Machines for reeling, unreeling, folding, cutting or pinking textile fabrics.”

Fabric cutting machines are also subject to an 18% GST rate.

Other Cutting Tools and Machines

The term “cutter machine” could also refer to:

• Hand tools with cutting functions: These generally fall under Chapter 82: “Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.”
  • 82057000: “Vices; Clamps And The Like, Other Than Accessories For And Parts Of, Machine Tools; Anvils; Portable Forges; Hand- Or Pedal- Operated Grinding Wheels With Frameworks.” While broad, certain hand-operated cutters might fall here.
  • 82033000: “Metal cutting shears and similar tools.”
• Interchangeable cutting tools for machines:
  • 82074090: “Interchangeable Tools For Hand Tools, Whether Or Not Power- Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or Extruding Metal.” This covers the actual cutting components.

Most hand tools and interchangeable cutting tools also attract an 18% GST rate.

In conclusion, the HSN code for a “cutter machine” is highly specific to its function and the material it processes. Always verify the precise nature of the machine to apply the correct HSN code and ensure GST compliance.