--- title: "HSN Code for Other Artificial Abrasive Articles | HSN 68042390 GST Rate" description: "Find HSN and GST Rates for 68042390 related to Other Artificial Abrasive Articles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-68042390/" --- # HSN Code 68042390: Other Artificial Abrasive Articles - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 68042390 ? It includes Millstones, Grindstones & Parts Made of Abrasive Materials ### Any common misclassification issue with Other Artificial Abrasive Articles? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Other Artificial Abrasive Articles? 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 Other Artificial Abrasive Articles? Under HSN 68042390, Other Artificial Abrasive Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other Artificial Abrasive Articles is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Artificial Abrasive Articles; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other Artificial Abrasive Articles? 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. ## India's trade performance: HSN Code 68042390 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (−47.18% YoY) — 0.0001% of India's total exports - Imports: ₹49 Cr (+0.26% YoY) — 0.0008% of India's total imports - Trade balance: −₹44 Cr (Deficit); surplus rank #10144 of 12657 HSN codes - Share of Sub-Chapter 6804: 0.95% of its exports; import side 2.04% - Rank within Sub-Chapter 6804: #8 of 10 by export value; import-side #6 ### Key metrics - Export CAGR: -12.24% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6532 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +33.55% in FY 2020-21 - Contribution to Sub-Ch. 6804: 0.95% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 68042390 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 | 11.67 | 0.0005% | — | 2.78% | 120.81 | 0.0034% | — | 7.48% | −109.14 | #4814 | | FY 2019-20 | 9.12 | 0.0004% | −21.85% | 1.77% | 107.67 | 0.0032% | −10.88% | 7.23% | −98.55 | #5126 | | FY 2020-21 | 12.18 | 0.0006% | +33.55% | 2.97% | 42.54 | 0.0015% | −60.49% | 2.51% | −30.36 | #4825 | | FY 2021-22 | 14.08 | 0.0004% | +15.60% | 2.97% | 44.86 | 0.0010% | +5.45% | 2.14% | −30.78 | #5043 | | FY 2022-23 | 15.61 | 0.0004% | +10.87% | 3.29% | 41.92 | 0.0007% | −6.55% | 1.89% | −26.31 | #5013 | | FY 2023-24 | 10.09 | 0.0003% | −35.36% | 2.18% | 49.10 | 0.0009% | +17.13% | 1.99% | −39.01 | #5721 | | FY 2024-25 | 5.33 | 0.0001% | −47.18% | 0.95% | 49.23 | 0.0008% | +0.26% | 2.04% | −43.90 | #6532 | - CAGR (7-year): exports -12.24%/yr, imports -13.90%/yr (consistently Deficit) ## Key trade insights: HSN Code 68042390 export-import analysis ### Export decline: -12.24% CAGR over 7 years India's exports under HSN Code 68042390 have declined at a compound annual rate of -12.24% over 7 fiscal years, falling from ₹11.67 Crore in FY 2018-19 to ₹5.33 Crore in FY 2024-25. ### HSN Code 68042390 ranked #6532 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 68042390 ranks #6532 out of 12657 HSN codes by total export value. Within Sub-Chapter 6804, it ranks #8 of 10. By trade surplus, it ranks #10144 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 68042390 exports The strongest single-year export movement for HSN Code 68042390 was recorded in FY 2020-21, when exports surged by 33.55% over the prior year. ### India records a trade deficit of ₹43.90 Crore in HSN Code 68042390 goods In FY 2024-25, India's imports of ₹49.23 Cr exceeded exports of ₹5.33 Cr, resulting in a trade deficit of ₹43.90 Crore — ranking #10144 of 12657 by surplus magnitude. ### Import growth of -13.90% CAGR signals stable import dependency for Other Artificial Abrasive Articles India's imports under HSN Code 68042390 have grown at -13.90% CAGR, reaching ₹49.23 Crore in FY 2024-25. ### HSN Code 68042390 contributes 0.95% of Sub-Chapter 6804 exports — ranked #8 Among the 10 HSN codes under Sub-Chapter 6804, HSN Code 68042390 ranks #8 by export value — accounting for 0.95% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.04% share (rank #6). ## 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 (this hsn code) | ₹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 |