Grinding Wheel HSN Code: Classification for Abrasive and Diamond Grinding Wheels
Grinding wheels are widely used in metalworking, fabrication, construction and maintenance jobs. They are fixed on grinders and machines to cut, shape, finish or polish metal, stone and other hard materials. Under GST, grinding wheels are grouped with millstones, grindstones and similar articles made from abrasive materials. Choosing the correct grinding wheel HSN code is important for manufacturers, traders and end users.
Grinding wheels can be made from aluminium oxide, silicon carbide, diamond or cubic boron nitride. They may be straight wheels, cup wheels, flap discs or special profile wheels. Despite this variety, most of them fall under the same broad HSN heading as long as they are made from agglomerated abrasives or ceramics and are meant for grinding or cutting.
What is the HSN Code for Grinding Wheels?
For GST purpose, most grinding wheels are classified under Chapter 68, which covers articles of stone, plaster, cement, asbestos, mica or similar materials. Within this chapter, heading 6804 generally covers millstones, grindstones and grinding wheels made from natural or artificial abrasives on a base of other materials.
At the six or eight digit level, there may be separate lines for grinding wheels used in sharpening, polishing or cutting applications. Manufacturers should check the detailed description in the tariff to identify the correct sub heading for their product.
How Abrasive Grinding Wheels Are Classified under HSN?
Conventional abrasive grinding wheels made from bonded aluminium oxide or silicon carbide on a vitrified or resinoid bond are usually covered under the same grinding wheel HSN heading. The shape or size of the wheel does not change the broad classification, as long as the product remains an abrasive grinding tool.
Flap discs, cutting off wheels and depressed centre wheels that are made from agglomerated abrasives may also fall under the same heading, depending on the exact language of the sub heading. Technical data sheets and product catalogues are useful documents to support the chosen classification.
The HSN Code for Diamond Grinding Wheels
Diamond grinding wheels are special abrasive tools where industrial diamond is bonded to a base. They are used for precision grinding of hard metals, carbide tools, glass, ceramics and composite materials. Even though the abrasive material is diamond, these wheels are still treated as grinding wheels made from agglomerated abrasives and are normally classified in the same heading as other grinding wheels.
However, certain specialised diamond tools that are closer to cutting tools rather than wheels might need a separate analysis. It is always safer to match the product description carefully with the tariff entry and explanatory notes.
GST Implications on Grinding Wheel Products
GST on grinding wheels follows the rate corresponding to their HSN heading. Historically, many abrasive products have been taxed at the standard goods rate, but traders should always check the latest notifications that list GST rates item wise. When grinding wheels are supplied as part of a machine, the classification and taxability may differ depending on the nature of the supply.
Correct grinding wheel HSN code ensures that purchase and sales transactions align in GST returns. It also helps in accurate generation of e way bills, especially when large consignments of industrial consumables move between states.
Illustrative Grinding Wheel HSN Code and GST Rate Table
| Product name | Example HSN code | Product description | Indicative GST treatment |
|---|---|---|---|
| Abrasive grinding wheel for metal | 6804 | Bonded abrasive grinding wheel used on angle grinders | Standard goods rate for abrasive products |
| Cutting off wheel for steel | 6804 | Thin abrasive wheel used for cutting steel sections and bars | Standard rate as per grinding wheel heading |
| Diamond grinding wheel | 6804 | Precision grinding wheel with diamond abrasive layer | Standard rate, verify latest notification for exact percentage |
| Flap disc for surface finishing | 6804 | Flap type abrasive disc used for finishing welds and surfaces | Same general rate as other abrasive wheels |
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Frequently Asked Questions
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Do cutting wheels and grinding wheels share the same HSN code?
In many cases, cutting wheels and grinding wheels made from bonded abrasives fall under the same heading for grinding wheels. However, the exact sub heading may differ depending on the tariff description.
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Are diamond grinding wheels classified separately from regular wheels?
Diamond grinding wheels are usually classified as grinding wheels made from artificial abrasives. Although the abrasive is different, they often remain in the same heading as other grinding wheels.
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Does wheel size affect grinding wheel HSN classification?
The diameter or thickness of the wheel generally does not affect the HSN chapter. Size is more relevant for performance and application, not for classification.
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How should I show grinding wheel HSN code in GST returns?
You should configure the grinding wheel HSN code in your billing software so that it appears on invoices and flows correctly into GSTR 1 and other returns.
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What documents should I keep to support my grinding wheel classification?
Keep product catalogues, technical data sheets and any expert classification opinion. These documents help justify your HSN choice during audits or inquiries.