What products are classified under HSN 68051090 ?
It includes Abrasive Honing & Polishing Stones
HSN Code 68051090 represents Other Millstone & Grindstone Products under GST classification. This code helps businesses identify Other Millstone & Grindstone Products correctly for billing, taxation, and trade. With HSN Code 68051090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Millstone & Grindstone Products.
HSN Code 68051090 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials | 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 | On a base of woven textile fabric only : Other | 9% | 9% | 18% | 0% |
| 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials | 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 | On a base of woven textile fabric only : Other | 9% | 9% | 18% | 0% |
Description of goods
On a base of woven textile fabric only : Other
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
Description of goods
On a base of woven textile fabric only : Other
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
Other Millstone & Grindstone Products does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| On a base of woven textile fabric only : Abrasive cloth | |
| On a base of woven textile fabric only : Abrasive cloth | |
| On a base of paper or paperboard only : Emery or corundum coated paper | |
| 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 : Flint coated paper | |
| On a base of paper or paperboard only : Glass or sand 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 abrasive paper | |
| On a base of paper or paperboard only : Other | |
| On a base of paper or paperboard only : Other | |
| On a base of other materials | |
| On a base of other materials |
On a base of woven textile fabric only : Abrasive cloth
On a base of woven textile fabric only : Abrasive cloth
On a base of paper or paperboard only : Emery or corundum coated paper
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 : Flint coated paper
On a base of paper or paperboard only : Glass or sand 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 abrasive paper
On a base of paper or paperboard only : Other
On a base of paper or paperboard only : Other
On a base of other materials
On a base of other materials
It includes Abrasive Honing & Polishing Stones
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.
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 68051090, Other Millstone & Grindstone Products attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Millstone & Grindstone Products; Nil for exempt items if applicable).
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.