Where HSN 8461 40 25 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 84 · Machinery and mechanical appliances, boilers, nuclear reactors; parts thereof
- 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
- Group
- Gear grinding or gear finishing machines
- Tariff item
- 8461 40 25 · Gear shaper, spur and helical
- Unit
- u
GST Rate on HSN 8461 40 25
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 447 | 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 |
| 5% | Schedule I, S. No. 437 | 84, 85 or 94 | 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… (chapter-wide entry) |
| 5% | Schedule I, S. No. 479 | 90 or 84 | Disposable sterilized dialyzer or micro barrier of artificial kidney (chapter-wide entry) |
| 18% | Schedule II, S. No. 386 | 84 | Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP (chapter-wide entry) |
| 18% | Schedule II, S. No. 387 | 84 or 85 | 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 (chapter-wide entry) |
| 18% | Schedule II, S. No. 473 | 84 or 85 | 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 (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 8461 40 25
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export Policy and RoDTEP for HSN 8461 40 25
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.9% of FOB value for exports from the domestic tariff area and 0.5% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 8461
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 8461 20 11 | Die and punch shaping machinesShaping machines | 7.5% |
| 8461 20 19 | OtherShaping machines | 7.5% |
| 8461 20 20 | Slotting machinesShaping machines | 7.5% |
| 8461 30 10 | VerticalBroaching machines | 7.5% |
| 8461 30 20 | HorizontalBroaching machines | 7.5% |
| 8461 30 90 | OtherBroaching machines | 7.5% |
| 8461 40 11 | Bevel gear cuttingGear cutting machines | 7.5% |
| 8461 40 12 | Gear cutting spiral bevel and /or hypoidGear cutting machines | 7.5% |
| 8461 40 13 | Gear slotter or planar formed cutter typeGear cutting machines | 7.5% |
| 8461 40 14 | Gear milling formed disc cutter typeGear cutting machines | 7.5% |
| 8461 40 19 | OtherGear cutting machines | 7.5% |
| 8461 40 21 | Single or double wheel disc type gear grinderGear grinding or gear finishing machines | 7.5% |
| 8461 40 22 | Formed wheel gear grinderGear grinding or gear finishing machines | 7.5% |
| 8461 40 23 | Gear shaverGear grinding or gear finishing machines | 7.5% |
| 8461 40 24 | Gear tooth, rounding, chamfering or burringGear grinding or gear finishing machines | 7.5% |
| 8461 40 25 | Gear shaper, spur and helicalGear grinding or gear finishing machines | 7.5% |
| 8461 40 26 | Gear hobber, spur and helicalGear grinding or gear finishing machines | 7.5% |
| 8461 40 29 | OtherGear grinding or gear finishing machines | 7.5% |
| 8461 50 11 | Band saw, horizontalSawing machines | 7.5% |
| 8461 50 12 | Band saw, verticalSawing machines | 7.5% |
| 8461 50 13 | Circular saw, coldSawing machines | 7.5% |
| 8461 50 14 | Circular saw, hotSawing machines | 7.5% |
| 8461 50 15 | Hack sawSawing machines | 7.5% |
| 8461 50 19 | OtherSawing machines | 7.5% |
| 8461 50 21 | Abrasive wheel cutting-off machinesCutting-off machines | 7.5% |
| 8461 50 29 | OtherCutting-off machines | 7.5% |
| 8461 90 00 | Other | 7.5% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.