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.
Manage correct HSN codes and GST rates with BUSY.
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
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
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).
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.