Metal cutting machine HSN Code

GST rates and HSN code for Metal cutting machine.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
Tools, implements, cutlery, spoons and forks, of base <strong>metal</strong>; parts thereof of base <strong>metal</strong>Knives And Cutting Blades, For Machines Or For Mechanical Appliances – Other : Knives And Cutting Blades For Paper Cutting Machines8208901018%01/07/2017
Knives And Cutting Blades, For Machines Or For Mechanical Appliances – Other : Band Knives For Splitting Machine8208903018%01/07/2017
Knives And Cutting Blades, For Machines Or For Mechanical Appliances820818%01/07/2017
Knives And Cutting Blades, For Machines Or For Mechanical Appliances – Other : Other8208909018%01/07/2017
Knives And Cutting Blades, For Machines Or For Mechanical Appliances – For Wood Working8208200018%01/07/2017
Knives And Cutting Blades, For Machines Or For Mechanical Appliances – For Metal Working8208100018%01/07/2017
Knives And Cutting Blades, For Machines Or For Mechanical Appliances – For Agricultural, Horticultural Or Forestry Machines8208400018%01/07/2017
Knives And Cutting Blades, For Machines Or For Mechanical Appliances – Other : Bell Skiving Knives8208902018%01/07/2017
Knives And Cutting Blades, For Machines Or For Mechanical Appliances – Other : Cutting And Clicking Dies8208904018%01/07/2017
Knives And Cutting Blades, For Machines Or For Mechanical Appliances – For Kitchen Appliances Or For Machines Used By The Food Industry8208300018%01/07/2017
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofMachine-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 – Sawing Or Cutting-Off Machines8461502118%01/07/2017
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 – Sawing Or Cutting-Off Machines8461501518%01/07/2017
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 – Sawing Or Cutting-Off Machines8461501418%01/07/2017
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 – Sawing Or Cutting-Off Machines8461501118%01/07/2017
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 – Sawing Or Cutting-Off Machines8461502918%01/07/2017
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 – Sawing Or Cutting-Off Machines8461501218%01/07/2017
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 – Sawing Or Cutting-Off Machines8461501918%01/07/2017
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 – Sawing Or Cutting-Off Machines8461501318%01/07/2017
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 – Gear Cutting, Gear Grinding Or8461402218%01/07/2017
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 – Broaching Machines: Horizontal8461302018%01/07/2017

Identifying the HSN Code for Metal Cutting Machines

Metal cutting machines generally fall under Chapter 84 of the HSN, which covers “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” This chapter is dedicated to heavy machinery and equipment used across various industrial sectors.

More specifically, within Chapter 84, metal cutting machines are primarily categorized under HSN 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.”

Several sub-headings within 8461 are relevant for different types of metal cutting machines, particularly those focused on sawing or cutting-off operations:

  • 846150: This sub-heading specifically targets “Sawing or cutting-off machines.” You will find various specific codes under this heading, such as:
    • 84615011
    • 84615012
    • 84615013
    • 84615014
    • 84615015
    • 84615019
    • 84615021
    • 84615029

These detailed codes distinguish between different types of sawing or cutting-off machines based on their specific features or applications. Other related HSN codes within 8461, like 84613020 for horizontal broaching machines or 84614022 for gear cutting/grinding/finishing machines, also fall under the umbrella of metal-working machine tools.

It’s important to note that Chapter 82 also mentions “Knives and cutting blades, for machines or for mechanical appliances,” which are parts of these machines. For instance, 82081000 specifically covers “Knives and cutting blades, for metal working.” While these are components, the complete metal cutting machine itself will be classified under Chapter 84.

Understanding the GST Rate for Metal Cutting Machines

In India, metal cutting machines and their essential components generally attract a uniform GST rate of 18%. This rate applies to the machinery falling under HSN 8461, including sawing and cutting-off machines, as well as the specialized cutting blades under HSN 8208 designed for metal working.

This 18% GST rate for these machines and their related cutting blades became effective on July 1, 2017, aligning with the nationwide implementation of GST. This consistent rate across various types of metal cutting machinery simplifies tax compliance for manufacturers, importers, and users of these industrial assets.

FAQs

What is the primary HSN chapter for metal cutting machines?

Metal cutting machines primarily fall under HSN Chapter 84.

Which HSN heading covers general metal cutting machine tools?

HSN 8461 broadly covers machine-tools for working by removing metal, including metal cutting machines.

What is the standard GST rate for metal cutting machines in India?

The standard GST rate for metal cutting machines in India is 18%.

When did the current GST rate for metal cutting machines become effective?

The current GST rate for metal cutting machines became effective from July 1, 2017.

Can businesses claim Input Tax Credit (ITC) on the purchase of metal cutting machines?

Yes, GST-registered businesses can typically claim ITC on metal cutting machines purchased for business use.

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