--- title: "HSN Code for Other Millstone & Grindstone Products | HSN 68051090 GST Rate" description: "Find HSN and GST Rates for 68051090 related to Other Millstone & Grindstone Products with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-68051090/" --- # HSN Code 68051090: Other Millstone & Grindstone Products - [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 6805: Natural/synthetic abrasive powders](https://busy.in/hsn/sub-chapter-6805/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | On a base of woven textile fabric only : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 68051090 ? It includes Abrasive Honing & Polishing Stones ### Does packaging or labelling change the GST for Other Millstone & Grindstone Products? 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. ### Any common misclassification issue with Other Millstone & Grindstone Products? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Other Millstone & Grindstone Products? Under HSN 68051090, Other Millstone & Grindstone Products attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other Millstone & Grindstone Products is sold with other items? 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). ### Do e‑way bill and e‑invoice apply for Other Millstone & Grindstone Products? 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. ### Can we claim ITC on inputs used to trade Other Millstone & Grindstone Products? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 68051090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (−43.87% YoY) — 0.0001% of India's total exports - Imports: ₹106 Cr (−5.47% YoY) — 0.0017% of India's total imports - Trade balance: −₹103 Cr (Deficit); surplus rank #10817 of 12657 HSN codes - Share of Sub-Chapter 6805: 4.35% of its exports; import side 9.34% - Rank within Sub-Chapter 6805: #4 of 8 by export value; import-side #5 ### Key metrics - Export CAGR: 3.03% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7221 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +249.77% in FY 2022-23 - Contribution to Sub-Ch. 6805: 4.35% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 68051090 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. 6805 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6805 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2.45 | 0.0001% | — | 6.67% | 47.16 | 0.0013% | — | 8.59% | −44.71 | #6722 | | FY 2019-20 | 8.00 | 0.0004% | +226.53% | 17.17% | 55.82 | 0.0017% | +18.36% | 10.17% | −47.82 | #5290 | | FY 2020-21 | 3.23 | 0.0002% | −59.63% | 7.48% | 64.65 | 0.0022% | +15.82% | 10.66% | −61.42 | #6469 | | FY 2021-22 | 2.17 | 0.0001% | −32.82% | 3.95% | 99.92 | 0.0022% | +54.56% | 11.15% | −97.75 | #7223 | | FY 2022-23 | 7.59 | 0.0002% | +249.77% | 14.24% | 99.82 | 0.0017% | −0.10% | 10.25% | −92.23 | #5986 | | FY 2023-24 | 5.22 | 0.0001% | −31.23% | 8.70% | 111.61 | 0.0020% | +11.81% | 10.23% | −106.39 | #6525 | | FY 2024-25 | 2.93 | 0.0001% | −43.87% | 4.35% | 105.50 | 0.0017% | −5.47% | 9.34% | −102.57 | #7221 | - CAGR (7-year): exports 3.03%/yr, imports 14.36%/yr (consistently Deficit) ## Key trade insights: HSN Code 68051090 export-import analysis ### Consistent export growth: 3.03% CAGR over 7 years India's exports under HSN Code 68051090 have grown at a compound annual rate of 3.03% over 7 fiscal years, rising from ₹2.45 Crore in FY 2018-19 to ₹2.93 Crore in FY 2024-25. ### HSN Code 68051090 ranked #7221 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 68051090 ranks #7221 out of 12657 HSN codes by total export value. Within Sub-Chapter 6805, it ranks #4 of 8. By trade surplus, it ranks #10817 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 68051090 exports The strongest single-year export movement for HSN Code 68051090 was recorded in FY 2022-23, when exports surged by 249.77% over the prior year. ### India records a trade deficit of ₹102.57 Crore in HSN Code 68051090 goods In FY 2024-25, India's imports of ₹105.50 Cr exceeded exports of ₹2.93 Cr, resulting in a trade deficit of ₹102.57 Crore — ranking #10817 of 12657 by surplus magnitude. ### Import growth of 14.36% CAGR signals rising demand for Other Millstone & Grindstone Products India's imports under HSN Code 68051090 have grown at 14.36% CAGR, reaching ₹105.50 Crore in FY 2024-25. ### HSN Code 68051090 contributes 4.35% of Sub-Chapter 6805 exports — ranked #4 Among the 8 HSN codes under Sub-Chapter 6805, HSN Code 68051090 ranks #4 by export value — accounting for 4.35% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.34% share (rank #5). ## Related HSN Codes in Sub-Chapter 6805 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 68051010: Millstones, Grindstones & Parts Made of Abrasive Materials](https://busy.in/hsn/hsn-68051010/) | ₹29 Cr | | #2 | [HSN Code 68053000: Bonded Abrasive Products](https://busy.in/hsn/hsn-68053000/) | ₹24 Cr | | #3 | [HSN Code 68052040: Abrasive Grinding Discs and Wheels](https://busy.in/hsn/hsn-68052040/) | ₹6 Cr | | #4 | HSN Code 68051090: Other Millstone & Grindstone Products (this hsn code) | ₹3 Cr | | #5 | [HSN Code 68052090: Other Abrasive Grinding Articles](https://busy.in/hsn/hsn-68052090/) | ₹3 Cr | | #6 | [HSN Code 68052010: Abrasive Grinding Wheels & Stones](https://busy.in/hsn/hsn-68052010/) | ₹2 Cr | | #7 | [HSN Code 68052030: Abrasive Honing & Polishing Stones](https://busy.in/hsn/hsn-68052030/) | < ₹1 Crore | | #8 | [HSN Code 68052020: Abrasive Sawing Stones & Wheels](https://busy.in/hsn/hsn-68052020/) | < ₹1 Crore |