What is the HSN Code for Cutting Wheels?
Cutting wheels and grinding wheels are widely used with angle grinders and cutting machines in fabrication shops, construction sites and garages. These products are generally made from abrasive materials bonded together and mounted on a metal centre. In GST classification they usually fall under headings related to millstones, grinding wheels and similar articles or under headings for hand tools and saw blades depending on the design.
The correct HSN code depends on whether the wheel is an abrasive wheel, a diamond cutting disc or a tool with inserted teeth. Many suppliers also stock grinding wheels, flap discs and sanding discs. To avoid confusion in billing, each product should be mapped to the correct HSN code based on its technical description.
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How to Classify Grinding Wheels and Cutting Discs under HSN?
Abrasive cutting wheels and grinding wheels that are made from bonded abrasives are commonly classified under the heading for millstones, grindstones and grinding wheels. This heading covers grinding wheels, cutting discs and similar articles without frameworks, used on machines or hand tools. The details are based on material, bonding and intended use.
Where the cutting tool is in the nature of a saw blade with working part of steel or with diamond segments, it may be classified under the heading for hand saws, blades for saws and similar cutting tools. This heading also covers circular saw blades used for stone, concrete or metal cutting. In all cases the GST rate generally follows the standard rate for such industrial tools.
Cutting Wheel HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 13 |
| Section Title | Guide to HSN Section 13 |
| Section Description | ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE |
| Chapter | |
|---|---|
| Chapter No | 68 |
| Chapter Title | Stone, Cement & Plaster Items |
| Chapter Description | Articles of stone, plaster, cement, asbestos, mica or similar materials |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 6804 | Grindstones & sharpening tools | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 68041000 | Millstones, Grindstones & Similar Products | 18% |
| 68042110 | Abrasive Powder & Grain of Natural Stones | 18% |
| 68042190 | Other Abrasive Powders & Grains | 18% |
| 68042210 | Monolithic Articles of Natural Stone for Abrasives | 18% |
| 68042220 | Other Abrasive Articles of Natural Stone | 18% |
| 68042290 | Assorted Abrasive Articles | 18% |
| 68042310 | Artificial Stone Articles for Abrasives | 18% |
| 68042390 | Other Artificial Abrasive Articles | 18% |
| 68043010 | Natural Stone Polishing Slabs | 18% |
| 68043020 | Artificial Stone Polishing Slabs | 18% |
* GST rates may vary based on the latest GST notifications
The Role of HSN Code in GST Calculation for Cutting Tools
For GST, cutting wheels and grinding wheels attract the rate linked with their HSN code. Since these are mainly industrial consumables, they generally carry the standard rate of tax and input tax credit is allowed to registered buyers. Correct classification ensures that purchase and sale entries match across suppliers and customers.
Dealers in hardware and welding products should create clear descriptions for each cutting wheel including size, thickness, type of material and HSN code. This supports correct pricing, better inventory management and easy preparation of GST returns at month end.
Differences Between Diamond Cutting Wheel and Regular Cutting Discs
Diamond cutting wheels usually have a steel core with industrial diamonds embedded on the rim or segments. They are used for hard materials like concrete, granite and tiles. Regular abrasive cutting discs are made from resin bonded abrasive grains and are used for steel, stainless steel and general metal cutting. Although both are cutting tools, their performance and pricing are quite different.
From an HSN point of view, both these products are normally treated as cutting tools, but the specific heading may differ based on the nature of the tool. As GST rates on such industrial tools are generally aligned, the practical impact on tax may be similar, but correct classification still remains important for compliance.
