Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8461Machine-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
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 7.5%
- 27 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 9% to 12%
- On Indian goods
Codes under this heading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8461 20 | Shaping or slotting machines | 7.5% | 18% | units |
| 8461 30 | Broaching machines | 7.5% | 18% | units |
| 8461 40 | Gear cutting, gear grinding or gear finishing machines | 7.5% | 18% | units |
| 8461 50 | Sawing or cutting-off machines | 7.5% | 18% | units |
| 8461 90 00 | Other | 7.5% | 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 27 tariff items: 7.5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 27 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 447 | 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 | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 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 | 1.5% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 27 tariff items
China: the same goods (8461)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 11 in force and 1 expired under 8461. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 8461.20.10.00 | Shaping machines for working metal or cermets切削金属或金属陶瓷的牛头刨床 | 12%MFN rate (no APTA concession on this line) | 12% | 13% | 13% | None |
| 8461.20.20.00 | Slotting machines for cutting metal or cermets切削金属或金属陶瓷的插床 | 12%MFN rate (no APTA concession on this line) | 12% | 13% | 13% | None |
| 8461.30.00.00 | Broaching machines for cutting metal or cermets切削金属或金属陶瓷的拉床 | 12%MFN rate (no APTA concession on this line) | 12% | 13% | 13% | None |
| 8461.40.11.00 | Numerically controlled gear grinding machines for cutting metal切削金属的数控齿轮磨床 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | O |
| 8461.40.19.00 | Numerically controlled gear cutting machines and gear finishing machines for removing metal切削金属的数控切齿机、数控齿轮精加工机床 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | O |
| 8461.40.90.00 | Other gear cutting machines and gear grinding machines for working metal切削金属的其他切齿机,齿轮磨床 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | None |
| 8461.50.00.10 | Irradiated element cutting machines, with tools辐照元件刀具切割机 | 12%MFN rate (no APTA concession on this line) | 12% | 13% | 13% | 3 |
| 8461.50.00.90 | Other sawing or cutting-off machines其他锯床或切断机 | 12%MFN rate (no APTA concession on this line) | 12% | 13% | 13% | None |
| 8461.90.11.00 | Planing machines for working metal or cermets切削金属或金属陶瓷的龙门刨床 | 12%MFN rate (no APTA concession on this line) | 12% | 13% | 13% | None |
| 8461.90.19.00 | Other planing machines for working metal or cermets切削金属或金属陶瓷的其他刨床 | 12%MFN rate (no APTA concession on this line) | 12% | 13% | 13% | None |
| 8461.90.90.00 | Unlisted machine tools for working metal or cermets切削金属或金属陶瓷的未列名机床 | 12%MFN rate (no APTA concession on this line) | 12% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.