---
title: "HSN Code for Artificial Stone Articles for Abrasives | HSN 68042310 GST Rate"
description: "Find HSN and GST Rates for 68042310 related to Artificial Stone Articles for Abrasives with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-68042310/"
---

# HSN Code 68042310: Artificial Stone Articles for Abrasives

- [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 natural stone : Grinding wheels made of natural stone | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 68042310 ?

It includes Artificial Stone Polishing Slabs

### Do e‑way bill and e‑invoice apply for Artificial Stone Articles for Abrasives?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### How much GST applies to Artificial Stone Articles for Abrasives?

Under HSN 68042310, Artificial Stone Articles for Abrasives attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Artificial Stone Articles for Abrasives?

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.

### Can we claim ITC on inputs used to trade Artificial Stone Articles for Abrasives?

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

### Any common misclassification issue with Artificial Stone Articles for Abrasives?

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

## India's trade performance: HSN Code 68042310 (FY 2024-25)

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

- Exports: < ₹1 Crore (−35.63% YoY) — 0.0000% of India's total exports
- Imports: ₹14 Cr (+30.03% YoY) — 0.0002% of India's total imports
- Trade balance: −₹13 Cr (Deficit); surplus rank #9279 of 12657 HSN codes
- Share of Sub-Chapter 6804: 0.10% of its exports; import side 0.58%
- Rank within Sub-Chapter 6804: #10 of 10 by export value; import-side #8

### Key metrics

- Export CAGR: -7.60% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8734 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +159.52% in FY 2021-22
- Contribution to Sub-Ch. 6804: 0.10% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 68042310

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 | < ₹1 Crore | 0.0000% | — | 0.21% | 5.75 | 0.0002% | — | 0.36% | −4.85 | #7719 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −1.11% | 0.17% | 3.60 | 0.0001% | −37.39% | 0.24% | −2.71 | #7716 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −52.81% | 0.10% | 3.82 | 0.0001% | +6.11% | 0.23% | −3.40 | #8359 |
| FY 2021-22 | 1.09 | 0.0000% | +159.52% | 0.23% | 3.62 | 0.0001% | −5.24% | 0.17% | −2.53 | #7902 |
| FY 2022-23 | 1.08 | 0.0000% | −0.92% | 0.23% | 3.46 | 0.0001% | −4.42% | 0.16% | −2.38 | #8036 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −19.44% | 0.19% | 10.79 | 0.0002% | +211.85% | 0.44% | −9.92 | #8347 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −35.63% | 0.10% | 14.03 | 0.0002% | +30.03% | 0.58% | −13.47 | #8734 |

- CAGR (7-year): exports -7.60%/yr, imports 16.03%/yr (consistently Deficit)

## Key trade insights: HSN Code 68042310 export-import analysis

### Export decline: -7.60% CAGR over 7 years

India's exports under HSN Code 68042310 have declined at a compound annual rate of -7.60% over 7 fiscal years, falling from ₹0.90 Crore in FY 2018-19 to ₹0.56 Crore in FY 2024-25.

### HSN Code 68042310 ranked #8734 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 68042310 ranks #8734 out of 12657 HSN codes by total export value. Within Sub-Chapter 6804, it ranks #10 of 10. By trade surplus, it ranks #9279 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 68042310 exports

The strongest single-year export movement for HSN Code 68042310 was recorded in FY 2021-22, when exports surged by 159.52% over the prior year.

### India records a trade deficit of ₹13.47 Crore in HSN Code 68042310 goods

In FY 2024-25, India's imports of ₹14.03 Cr exceeded exports of ₹0.56 Cr, resulting in a trade deficit of ₹13.47 Crore — ranking #9279 of 12657 by surplus magnitude.

### Import growth of 16.03% CAGR signals rising demand for Artificial Stone Articles for Abrasives

India's imports under HSN Code 68042310 have grown at 16.03% CAGR, reaching ₹14.03 Crore in FY 2024-25.

### HSN Code 68042310 contributes 0.10% of Sub-Chapter 6804 exports — ranked #10

Among the 10 HSN codes under Sub-Chapter 6804, HSN Code 68042310 ranks #10 by export value — accounting for 0.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.58% share (rank #8).

## 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](https://busy.in/hsn/hsn-68042220/) | ₹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 (this hsn code) | < ₹1 Crore |