HSN 8460: Machine-tools for deburring – GST Rate
HSN 8460 covers machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products. GST on HSN 8460 is 18% (rates effective 22 September 2025). This heading has 22 tariff items, for example 8460 11 00, 8460 12 00 and 8460 19 00.
Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
GST Rates for Heading 8460
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 8461
Other entries in this chapter (4)
These apply only if your goods match the description.
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
Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
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
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
Sub-Headings & Tariff Items Under 8460
Showing 32 sub-classification codes with complete hierarchy descriptions.
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > 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 8461 - Flat-Surface Grinding Machines, In Which The Positioning In Any One Axis Can Be Set Up To An Accuracy Of At Least 0.01 Mm:Numerically Controlled
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Numerically Controlled
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Numerically Controlled > Numerically controlled
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > 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 8461 - Other Grinding Machines, In Which The Positioning In Any One Axis Can Be Set Up To An Accuracy Of At Least 0.01 Mm: Numerically Controlled
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Centreless Grinding Machines, Numerically Controlled
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Centreless Grinding Machines, Numerically Controlled > Centreless grinding machines, numerically controlled
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other Cylindrical Grinding Machines, Numerically Controlled
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other Cylindrical Grinding Machines, Numerically Controlled > Other cylindrical grinding machines, numerically controlled
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other, Numerically Controlled
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other, Numerically Controlled > Other, numerically controlled
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other:
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other: > Cylindrical Grinders
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other: > Internal Grinders
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other: > Centreless Grinders
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other: > Profile Grinders
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other: > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Numerically Controlled
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Numerically Controlled > Numerically Controlled
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other : > Grinder, Tool Or Cutter
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other : > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Honing Or Lapping Machines :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Honing Or Lapping Machines : > Vertical, Single Spindle
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Honing Or Lapping Machines : > Vertical, Multi-Spindle
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Honing Or Lapping Machines : > Horizontal
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Honing Or Lapping Machines : > Other
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Honing Or Lapping Machines : > Lapping Machines
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other :
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other : > Polishing And Buffing Machines
Chain: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof > 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 > Other : > Other
Other Headings in Chapter 84
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