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.
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.
Here are some commonly used HSN codes and GST rates for this category:
| HSN Code | Product Name | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|---|
| 6804 | Abrasive cutting and grinding wheels | Bonded abrasive wheels and discs used for cutting and grinding metal or stone | Abrasive cutting wheel | 18% |
| 8202 | Diamond cutting wheels and blades | Circular saw blades and diamond cutting wheels for stone, tiles or concrete | Diamond cutting disc | 18% |
| 6805 | Abrasive sanding and polishing discs | Abrasive paper and similar products mounted on backing for sanding and finishing | Abrasive discs | 18% |
These codes and rates give a general guide. Exact classification should be confirmed from the tariff based on the composition and design of the wheel or disc.
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.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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What is the HSN code for cutting wheels?
Cutting wheels made from bonded abrasive materials are generally classified under HSN 6804, which covers abrasive cutting and grinding wheels and discs used on machines or hand tools for cutting or grinding metal, stone and similar materials.
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Are diamond cutting wheels classified differently under HSN?
Yes. Diamond cutting wheels and blades are usually classified under HSN 8202, which covers hand saws, circular saw blades and similar cutting tools, including diamond cutting wheels for stone, tiles and concrete. Regular abrasive cutting wheels remain under HSN 6804.
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How does the HSN code affect GST on cutting tools?
The HSN code determines how GST is applied and reported. Cutting wheels under HSN 6804, diamond cutting wheels under HSN 8202 and abrasive sanding discs under HSN 6805 generally attract the standard GST rate of 18%. Correct coding ensures the right tax is charged and lets registered buyers claim proper input tax credit on their purchases.
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What are the uses of cutting wheels under different HSN classifications?
- HSN 6804 abrasive cutting and grinding wheels are used for cutting and grinding metals, stainless steel and stone in fabrication shops, construction sites and garages.
- HSN 8202 diamond cutting wheels and blades are used for heavy duty cutting of concrete, tiles, granite and other hard materials.
- HSN 6805 abrasive sanding and polishing discs are used for surface preparation, finishing and polishing in metalworking and carpentry.
- All are industrial consumables but serve different cutting and finishing needs.
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Does the material of the cutting wheel affect its HSN code?
Yes, the material and construction strongly influence the HSN classification. Bonded abrasive wheels and discs are usually placed under HSN 6804, while tools with steel bodies and diamond segments or teeth are generally placed under HSN 8202. Sanding and polishing products made from abrasive paper or similar materials mounted on backing are commonly grouped under HSN 6805. So composition and design are key for selecting the correct code.