Grinding Wheel HSN Code: Classification for Abrasive and Diamond Grinding Wheels

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.

Grinding Wheel HSN Code Classification and GST Rates

Here are some commonly used HSN codes and GST rates for this category

Section Classification

Chapter Classification

4 Digit HSN Code Classification

8 Digit HSN Code Classification

* GST rates may vary based on the latest GST notifications