Cutting wheel machine HSN Code

Understanding the Cutting Wheel Machine HSN Code and GST

Cutting wheel machines, often referred to as cut-off machines, chop saws, or abrasive saws, are indispensable tools across various industries for efficiently cutting through metals, stone, and other hard materials. For businesses dealing with these machines, understanding their Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate in India is fundamental for accurate financial records and compliance.

The HSN system provides a globally standardized method for classifying traded products. The given data, while broad, offers key insights into where “cutting wheel machines” are likely categorized.

Locating the Correct HSN Code for Cutting Wheel Machines

Most “cutting wheel machines” fall under Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. This chapter broadly covers a vast array of industrial and mechanical equipment.

Specifically, for machines that perform cutting by removing material, we look to heading 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.

Within this heading, the most direct HSN code for a cutting wheel machine, particularly those using abrasive wheels to cut metal, is 84615021. This code is explicitly for “Abrasive wheel cutting-off machines.”

Other relevant HSN codes for cutting machines, depending on their specific application and technology, could include:

• 8456: This heading covers “Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultra-sonic, electrodischarge, electro-chemical, electron beam, ionic-beam or plasma arc processes; Waterjet cutting machines.” If a “cutting wheel machine” uses advanced technologies like waterjet (84565000), it would fall here.
• 84641010: For “Granite Cutting Machines or Equipment” used for working stone or mineral materials.
• 84682010: This covers “Welding or Cutting Machine” if it’s a gas-operated machinery and apparatus also capable of cutting.
• 844110xx: For “Cutting machines” used in making up paper pulp, paper, or paperboard, but these are distinctly different from typical industrial “cutting wheel machines” for metal or stone.

However, for the common understanding of a “cutting wheel machine” primarily used for cutting materials like metal using an abrasive wheel, 84615021 is the most precise HSN code.

Determining the GST Rate for Cutting Wheel Machines

Based on the provided data, virtually all machines and mechanical appliances listed under Chapter 84, including various types of cutting machines, are subject to an 18% GST rate.

This 18% GST rate applies uniformly to:

• Abrasive wheel cutting-off machines (84615021)
• Granite cutting machines (84641010)
• Waterjet cutting machines (84565000)
• Welding or cutting machines (84682010)
• And other diverse cutting machines mentioned in the data.

This consistent rate simplifies the taxation aspect for businesses involved in these machinery types.