---
title: "HSN Code for Other Abrasive Articles of Natural Stone | HSN 68042220 GST Rate"
description: "Find HSN and GST Rates for 68042220 related to Other Abrasive Articles of Natural Stone with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-68042220/"
---

# HSN Code 68042220: Other Abrasive Articles of Natural Stone

- [Section 13: Guide to HSN Section 13](https://busy.in/hsn/section-13/)
- [Chapter 68: Stone, Cement & Plaster Items](https://busy.in/hsn/chapter-68/)
- [Sub-chapter 6804: Grindstones & sharpening tools](https://busy.in/hsn/sub-chapter-6804/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other millstones, grindstones, grinding wheels and the like : Of other agglomerated abrasives or of ceramics : Grinding wheels of other materials | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 68042220 ?

It includes Other Artificial Abrasive Articles

### How much GST applies to Other Abrasive Articles of Natural Stone?

Under HSN 68042220, Other Abrasive Articles of Natural Stone attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Other Abrasive Articles of Natural Stone?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How should mixed supplies be billed when Other Abrasive Articles of Natural Stone is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Abrasive Articles of Natural Stone; Nil for exempt items if applicable).

### Any common misclassification issue with Other Abrasive Articles of Natural Stone?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Other Abrasive Articles of Natural Stone?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 68042220 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹9 Cr (+22.47% YoY) — 0.0002% of India's total exports
- Imports: ₹141 Cr (+20.57% YoY) — 0.0023% of India's total imports
- Trade balance: −₹132 Cr (Deficit); surplus rank #11012 of 12657 HSN codes
- Share of Sub-Chapter 6804: 1.59% of its exports; import side 5.82%
- Rank within Sub-Chapter 6804: #7 of 10 by export value; import-side #4

### Key metrics

- Export CAGR: 12.00% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5923 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +38.25% in FY 2020-21
- Contribution to Sub-Ch. 6804: 1.59% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 68042220

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 6804 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6804 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4.53 | 0.0002% | — | 1.08% | 94.34 | 0.0026% | — | 5.84% | −89.81 | #5978 |
| FY 2019-20 | 4.34 | 0.0002% | −4.19% | 0.84% | 77.12 | 0.0023% | −18.25% | 5.18% | −72.78 | #6031 |
| FY 2020-21 | 6.00 | 0.0003% | +38.25% | 1.46% | 78.03 | 0.0027% | +1.18% | 4.60% | −72.03 | #5708 |
| FY 2021-22 | 7.97 | 0.0003% | +32.83% | 1.68% | 84.43 | 0.0018% | +8.20% | 4.03% | −76.46 | #5774 |
| FY 2022-23 | 8.19 | 0.0002% | +2.76% | 1.72% | 96.55 | 0.0017% | +14.36% | 4.35% | −88.36 | #5885 |
| FY 2023-24 | 7.30 | 0.0002% | −10.87% | 1.57% | 116.58 | 0.0021% | +20.75% | 4.72% | −109.28 | #6107 |
| FY 2024-25 | 8.94 | 0.0002% | +22.47% | 1.59% | 140.56 | 0.0023% | +20.57% | 5.82% | −131.62 | #5923 |

- CAGR (7-year): exports 12.00%/yr, imports 6.87%/yr (consistently Deficit)

## Key trade insights: HSN Code 68042220 export-import analysis

### Consistent export growth: 12.00% CAGR over 7 years

India's exports under HSN Code 68042220 have grown at a compound annual rate of 12.00% over 7 fiscal years, rising from ₹4.53 Crore in FY 2018-19 to ₹8.94 Crore in FY 2024-25.

### HSN Code 68042220 ranked #5923 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 68042220 ranks #5923 out of 12657 HSN codes by total export value. Within Sub-Chapter 6804, it ranks #7 of 10. By trade surplus, it ranks #11012 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 68042220 exports

The strongest single-year export movement for HSN Code 68042220 was recorded in FY 2020-21, when exports surged by 38.25% over the prior year.

### India records a trade deficit of ₹131.62 Crore in HSN Code 68042220 goods

In FY 2024-25, India's imports of ₹140.56 Cr exceeded exports of ₹8.94 Cr, resulting in a trade deficit of ₹131.62 Crore — ranking #11012 of 12657 by surplus magnitude.

### Import growth of 6.87% CAGR signals stable import dependency for Other Abrasive Articles of Natural Stone

India's imports under HSN Code 68042220 have grown at 6.87% CAGR, reaching ₹140.56 Crore in FY 2024-25.

### HSN Code 68042220 contributes 1.59% of Sub-Chapter 6804 exports — ranked #7

Among the 10 HSN codes under Sub-Chapter 6804, HSN Code 68042220 ranks #7 by export value — accounting for 1.59% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.82% share (rank #4).

## Related HSN Codes in Sub-Chapter 6804

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 68042190: Other Abrasive Powders & Grains](https://busy.in/hsn/hsn-68042190/) | ₹218 Cr |
| #2 | [HSN Code 68042210: Monolithic Articles of Natural Stone for Abrasives](https://busy.in/hsn/hsn-68042210/) | ₹168 Cr |
| #3 | [HSN Code 68041000: Millstones, Grindstones & Similar Products](https://busy.in/hsn/hsn-68041000/) | ₹61 Cr |
| #4 | [HSN Code 68042290: Assorted Abrasive Articles](https://busy.in/hsn/hsn-68042290/) | ₹54 Cr |
| #5 | [HSN Code 68042110: Abrasive Powder & Grain of Natural Stones](https://busy.in/hsn/hsn-68042110/) | ₹31 Cr |
| #6 | [HSN Code 68043020: Artificial Stone Polishing Slabs](https://busy.in/hsn/hsn-68043020/) | ₹12 Cr |
| #7 | HSN Code 68042220: Other Abrasive Articles of Natural Stone (this hsn code) | ₹9 Cr |
| #8 | [HSN Code 68042390: Other Artificial Abrasive Articles](https://busy.in/hsn/hsn-68042390/) | ₹5 Cr |
| #9 | [HSN Code 68043010: Natural Stone Polishing Slabs](https://busy.in/hsn/hsn-68043010/) | ₹5 Cr |
| #10 | [HSN Code 68042310: Artificial Stone Articles for Abrasives](https://busy.in/hsn/hsn-68042310/) | < ₹1 Crore |