Subheading · Chapter 84 · Section XVI, Machinery and mechanical appliances

HS 8461 50Sawing or cutting-off machines

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

Customs duty: 7.5%; 8 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 12%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

8 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
8461 50 11	Band saw, horizontal	7.5%	18%	units
8461 50 12	Band saw, vertical	7.5%	18%	units
8461 50 13	Circular saw, cold	7.5%	18%	units
8461 50 14	Circular saw, hot	7.5%	18%	units
8461 50 15	Hacksaw	7.5%	18%	units
8461 50 19	Other	7.5%	18%	units
8461 50 21	Abrasive wheel cutting-off machines	7.5%	18%	units
8461 50 29	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 8 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 20 Oct 2026. 1 earlier measure has ended.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 8 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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 8 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8461 50, and China's below.

China: the same goods (8461 50)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 8461 50. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
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

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.

Every Chinese code in full

8461.50.00Sawing or cutting-off machines

8461.50.00.10Irradiated element cutting machines, with tools辐照元件刀具切割机

Cutting fuel element cladding to permit dissolution of irradiated nuclear material (with remote handling equipment)切割燃料包壳以使辐照核材料能溶解(含遥控设备)

Unit: unit / kg
MFN import duty: 12%
Provisional import duty: None
General import duty: 50%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

3Dual-use items and technologies export licence两用物项和技术出口许可证

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Function功能
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.For NC machine tools imported under ECFA and China-Korea FTA, please specify the NC unit usedECFA和中韩自贸协定项下进口数控机床请注明所用数控装
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.8%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Maldives: 7.2%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 9.9%
Serbia: 4.8%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8461500010999Tool cutting machines for irradiated elements (for cutting fuel cladding to dissolve irradiated nuclear material, incl. remote control equipment)辐照元件刀具切割机(切割燃料包壳以使辐照核材料能溶解(含遥控设备))

8461.50.00.90Other sawing or cutting-off machines其他锯床或切断机

Unit: unit / kg
MFN import duty: 12%
Provisional import duty: None
General import duty: 50%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Function功能
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.For NC machine tools imported under ECFA and China-Korea FTA, please specify the NC unit usedECFA和中韩自贸协定项下进口数控机床请注明所用数控装
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.8%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Maldives: 7.2%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 9.9%
Serbia: 4.8%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8461500090999Other sawing or cutting-off machines其他锯床或切断机

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

Previous8461 40Gear cutting, gear grinding or gear finishing machines One level up8461Machine-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 Next8463 10Draw-benches for bars, tubes, profiles, wire or the like

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.