HSN Code 68051010 represents Millstones, Grindstones & Parts Made of Abrasive Materials under GST classification. This code helps businesses identify Millstones, Grindstones & Parts Made of Abrasive Materials correctly for billing, taxation, and trade. With HSN Code 68051010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Millstones, Grindstones & Parts Made of Abrasive Materials.
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HSN Code 68051010 relates to the following description.
Articles of stone, plaster, cement, asbestos, mica or similar materials
Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up
On a base of woven textile fabric only : Abrasive cloth
9%
9%
18%
0%
Description of Goods
On a base of woven textile fabric only : Abrasive cloth
Chapter
68 - Articles of stone, plaster, cement, asbestos, mica or similar materials
Sub Chapter
6805 - Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Millstones, Grindstones & Parts Made of Abrasive Materials does not include products with the following descriptions.
On a base of woven textile fabric only : Other
On a base of paper or paperboard only : Emery or corundum coated paper
On a base of paper or paperboard only : Flint coated paper
On a base of paper or paperboard only : Glass or sand coated paper
On a base of paper or paperboard only : Other abrasive paper
On a base of paper or paperboard only : Other
On a base of other materials
On a base of woven textile fabric only : Other
On a base of paper or paperboard only : Emery or corundum coated paper
On a base of paper or paperboard only : Flint coated paper
On a base of paper or paperboard only : Glass or sand coated paper
On a base of paper or paperboard only : Other abrasive paper
On a base of paper or paperboard only : Other
On a base of other materials
India’s Exports
FY 2024-25₹29 Cr
0.0008% of India’s total exports
India’s Imports
FY 2024-25₹230 Cr
0.0038% of India’s total imports
Trade Balance
FY 2024-25−₹200 Cr
Surplus rank #11313 of 12657 HSN codes
% of Sub-Chapter 6805
FY 2024-2543.77%
Share of Sub-Chapter 6805’s total exports in FY 2024-25
Import side: 20.34% of Sub-Chapter 6805’s imports
Rank Within Sub-Chapter 6805
FY 2024-25#1 of 8
Position by export value among HSN codes in Sub-Chapter 6805
Import-side rank: #3 of 8
At a glance
12.87%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#4353
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+80.43%
Peak Growth Year
FY 2023-24 · strongest single-year move
43.77%
Contribution to Sub-Ch. 6805
Share of Sub-Chapter 6805 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−96.79
Exports
14.26 ₹ Cr
0.0006% share
— YoY
38.81% of Sub-Ch. 6805
Imports
111.05 ₹ Cr
0.0031% share
— YoY
20.22% of Sub-Ch. 6805
Balance
−88.19
Exports
16.41 ₹ Cr
0.0007% share
+15.08% YoY
35.22% of Sub-Ch. 6805
Imports
104.60 ₹ Cr
0.0031% share
−5.81% YoY
19.06% of Sub-Ch. 6805
Balance
−115.19
Exports
13.04 ₹ Cr
0.0006% share
−20.54% YoY
30.21% of Sub-Ch. 6805
Imports
128.23 ₹ Cr
0.0044% share
+22.59% YoY
21.15% of Sub-Ch. 6805
Balance
−172.57
Exports
17.44 ₹ Cr
0.0006% share
+33.74% YoY
31.77% of Sub-Ch. 6805
Imports
190.01 ₹ Cr
0.0042% share
+48.18% YoY
21.21% of Sub-Ch. 6805
Balance
−172.03
Exports
11.96 ₹ Cr
0.0003% share
−31.42% YoY
22.44% of Sub-Ch. 6805
Imports
183.99 ₹ Cr
0.0032% share
−3.17% YoY
18.90% of Sub-Ch. 6805
Balance
−211.93
Exports
21.58 ₹ Cr
0.0006% share
+80.43% YoY
35.98% of Sub-Ch. 6805
Imports
233.51 ₹ Cr
0.0042% share
+26.91% YoY
21.40% of Sub-Ch. 6805
Balance
−200.18
Exports
29.49 ₹ Cr
0.0008% share
+36.65% YoY
43.77% of Sub-Ch. 6805
Imports
229.67 ₹ Cr
0.0038% share
−1.64% YoY
20.34% of Sub-Ch. 6805
CAGR · 7-Year
Exports
12.87% /yr
Imports
12.88% /yr
reference, FY 2024-25
Export
₹67.38 Cr
Import
₹1,129.12 Cr
Trade Balance
−1,061.74
India's exports under HSN Code 68051010 have grown at a compound annual rate of 12.87% over 7 fiscal years, rising from ₹14.26 Crore in FY 2018-19 to ₹29.49 Crore in FY 2024-25.
In FY 2024-25, HSN Code 68051010 ranks #4353 out of 12657 HSN codes by total export value. Within Sub-Chapter 6805, it ranks #1 of 8. By trade surplus, it ranks #11313 of 12657.
The strongest single-year export movement for HSN Code 68051010 was recorded in FY 2023-24, when exports surged by 80.43% over the prior year.
In FY 2024-25, India's imports of ₹229.67 Cr exceeded exports of ₹29.49 Cr, resulting in a trade deficit of ₹200.18 Crore — ranking #11313 of 12657 by surplus magnitude.
India's imports under HSN Code 68051010 have grown at 12.88% CAGR, reaching ₹229.67 Crore in FY 2024-25.
Among the 8 HSN codes under Sub-Chapter 6805, HSN Code 68051010 ranks #1 by export value — accounting for 43.77% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 20.34% share (rank #3).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 68051010 and GST compliance.
It includes Abrasive Sawing Stones & Wheels
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Millstones, Grindstones & Parts Made of Abrasive Materials; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 68051010, Millstones, Grindstones & Parts Made of Abrasive Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.