--- title: "HSN Code for Abrasive Grinding Wheels & Stones | HSN 68052010 GST Rate" description: "Find HSN and GST Rates for 68052010 related to Abrasive Grinding Wheels & Stones with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-68052010/" --- # HSN Code 68052010: Abrasive Grinding Wheels & Stones - [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 paper or paperboard only : Emery or corundum coated paper | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 68052010 ? It includes Abrasive Grinding Discs and Wheels ### How much GST applies to Abrasive Grinding Wheels & Stones? Under HSN 68052010, Abrasive Grinding Wheels & Stones attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Abrasive Grinding Wheels & 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. ### Any common misclassification issue with Abrasive Grinding Wheels & Stones? 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 Abrasive Grinding Wheels & Stones? 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 should mixed supplies be billed when Abrasive Grinding Wheels & Stones is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Abrasive Grinding Wheels & Stones; Nil for exempt items if applicable). ## India's trade performance: HSN Code 68052010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (−34.89% YoY) — 0.0000% of India's total exports - Imports: ₹14 Cr (−15.41% YoY) — 0.0002% of India's total imports - Trade balance: −₹12 Cr (Deficit); surplus rank #9207 of 12657 HSN codes - Share of Sub-Chapter 6805: 2.27% of its exports; import side 1.22% - Rank within Sub-Chapter 6805: #6 of 8 by export value; import-side #8 ### Key metrics - Export CAGR: 3.99% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7846 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +41.34% in FY 2021-22 - Contribution to Sub-Ch. 6805: 2.27% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 68052010 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 | 1.21 | 0.0001% | — | 3.29% | 4.34 | 0.0001% | — | 0.79% | −3.13 | #7447 | | FY 2019-20 | 1.71 | 0.0001% | +41.32% | 3.67% | 4.02 | 0.0001% | −7.37% | 0.73% | −2.31 | #7090 | | FY 2020-21 | 1.79 | 0.0001% | +4.68% | 4.15% | 5.07 | 0.0002% | +26.12% | 0.84% | −3.28 | #7098 | | FY 2021-22 | 2.53 | 0.0001% | +41.34% | 4.61% | 37.01 | 0.0008% | +629.98% | 4.13% | −34.48 | #7082 | | FY 2022-23 | 2.36 | 0.0001% | −6.72% | 4.43% | 30.78 | 0.0005% | −16.83% | 3.16% | −28.42 | #7258 | | FY 2023-24 | 2.35 | 0.0001% | −0.42% | 3.92% | 16.35 | 0.0003% | −46.88% | 1.50% | −14.00 | #7412 | | FY 2024-25 | 1.53 | 0.0000% | −34.89% | 2.27% | 13.83 | 0.0002% | −15.41% | 1.22% | −12.30 | #7846 | - CAGR (7-year): exports 3.99%/yr, imports 21.31%/yr (consistently Deficit) ## Key trade insights: HSN Code 68052010 export-import analysis ### Consistent export growth: 3.99% CAGR over 7 years India's exports under HSN Code 68052010 have grown at a compound annual rate of 3.99% over 7 fiscal years, rising from ₹1.21 Crore in FY 2018-19 to ₹1.53 Crore in FY 2024-25. ### HSN Code 68052010 ranked #7846 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 68052010 ranks #7846 out of 12657 HSN codes by total export value. Within Sub-Chapter 6805, it ranks #6 of 8. By trade surplus, it ranks #9207 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 68052010 exports The strongest single-year export movement for HSN Code 68052010 was recorded in FY 2021-22, when exports surged by 41.34% over the prior year. ### India records a trade deficit of ₹12.30 Crore in HSN Code 68052010 goods In FY 2024-25, India's imports of ₹13.83 Cr exceeded exports of ₹1.53 Cr, resulting in a trade deficit of ₹12.30 Crore — ranking #9207 of 12657 by surplus magnitude. ### Import growth of 21.31% CAGR signals rising demand for Abrasive Grinding Wheels & Stones India's imports under HSN Code 68052010 have grown at 21.31% CAGR, reaching ₹13.83 Crore in FY 2024-25. ### HSN Code 68052010 contributes 2.27% of Sub-Chapter 6805 exports — ranked #6 Among the 8 HSN codes under Sub-Chapter 6805, HSN Code 68052010 ranks #6 by export value — accounting for 2.27% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.22% share (rank #8). ## 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](https://busy.in/hsn/hsn-68051090/) | ₹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 (this hsn code) | ₹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 |