Grinding machine HSN Code

Understanding Your Grinding Machine HSN Code: A Comprehensive Guide

Grinding machines are indispensable tools across numerous industries, from manufacturing and metalworking to food processing and construction. Given their varied applications and specialized designs, pinpointing the correct Harmonized System of Nomenclature (HSN) code for a grinding machine is essential for accurate Goods and Services Tax (GST) compliance in India.

The HSN system provides a globally recognized classification for traded products, ensuring uniformity in customs and taxation. For grinding machines, their classification typically falls under the chapter dedicated to machinery and mechanical appliances.

Unpacking Grinding Machine HSN Classifications

Grinding machines, regardless of their specific function, generally fall under Chapter 84: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” This chapter is the home for most industrial and mechanical equipment. The specific HSN code depends heavily on the type of material the machine grinds and its intended application.

Here’s a breakdown of common HSN codes for various grinding machines:

• Machine-Tools for Finishing Metal or Cermets (HSN 8460): This is a significant category for grinding machines used in metalworking. These machines perform operations like deburring, sharpening, grinding, honing, lapping, and polishing using grinding stones or abrasives.
  • Numerically Controlled Grinding Machines:
    • 84602200: Centreless grinding machines, numerically controlled.
    • 84602300: Other cylindrical grinding machines, numerically controlled.
    • 84602100: Flat-surface grinding machines, numerically controlled, where the positioning can be set to any one point in at least two axes with an accuracy of ±0.01 mm.
  • Other Metal Finishing Grinding Machines: This includes various types of grinding machines for metal that might not be numerically controlled or fall into specific sub-categories. Examples from the data include:
    • 84601100: Flat-surface grinding machines.
    • 84601900: Other surface grinding machines.
    • 84602910, 84602920, 84602930, 84603100, 84603910, 84603990, 84604013, 84604019, 84604020, 84609010: Various other specific grinding, sharpening, honing, lapping, or polishing machines for metal.
  • All machines under HSN 8460 consistently attract an 18% GST rate.
• Crushing or Grinding Machines for Mineral Materials (HSN 8474): This category includes machines used for processing earth, stone, ores, or other mineral substances.
  • 847420: Specifically for “Crushing Or Grinding Machines.”
  • These machines attract an 18% GST rate. This would cover crushers and grinders used in mining, construction, or for processing minerals.
• Machine-Tools for Working Stone, Ceramics, Concrete, etc. (HSN 8464):
  • 84642000: Grinding or polishing machines for working stone, ceramics, concrete, asbestos-cement, or similar mineral materials, or for cold working glass.
  • These machines also attract an 18% GST rate.
• Machine Tools for Working Wood, Cork, Hard Rubber, Hard Plastics (HSN 8465):
  • 84659300: Grinding, sanding, or polishing machines used for working wood, cork, bone, hard rubber, hard plastics, or similar hard materials.
  • These machines attract an 18% GST rate.
• Machinery for Extraction or Preparation of Animal or Fixed Vegetable Fats or Oils (HSN 8479):
  • 84792010: Specifically “Oil-Seed Crushing Or Grinding Machinery.”
  • These machines attract an 18% GST rate. This would apply to grinders used in the oil extraction industry.