HSN Code 68052010 represents Emery or Corundum Coated Paper under GST classification. This code helps businesses identify Emery or Corundum Coated Paper correctly for billing, taxation, and trade. With HSN Code 68052010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Emery or Corundum Coated Paper.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 68052010 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 paper or paperboard only : Emery or corundum coated paper
9%
9%
18%
0%
Description of Goods
On a base of paper or paperboard only : Emery or corundum coated paper
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%
Emery or Corundum Coated Paper does not include products with the following descriptions.
On a base of woven textile fabric only : Abrasive cloth
On a base of woven textile fabric only : Other
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 : Abrasive cloth
On a base of woven textile fabric only : Other
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 2025-26₹2 Cr
0.0000% of India’s total exports
India’s Imports
FY 2025-26₹17 Cr
0.0002% of India’s total imports
Trade Balance
FY 2025-26−₹15 Cr
Surplus rank #9420 of 12872 HSN codes
% of Sub-Chapter 6805
FY 2025-262.44%
Share of Sub-Chapter 6805’s total exports in FY 2025-26
Import side: 1.26% of Sub-Chapter 6805’s imports
Rank Within Sub-Chapter 6805
FY 2025-26#6 of 8
Position by export value among HSN codes in Sub-Chapter 6805
Import-side rank: #8 of 8
At a glance
6.09%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#7841
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+41.34%
Peak Growth Year
FY 2021-22 · strongest single-year move
2.44%
Contribution to Sub-Ch. 6805
Share of Sub-Chapter 6805 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−3.13
Exports
1.21 ₹ Cr
0.0001% share
— YoY
3.29% of Sub-Ch. 6805
Imports
4.34 ₹ Cr
0.0001% share
— YoY
0.79% of Sub-Ch. 6805
Balance
−2.31
Exports
1.71 ₹ Cr
0.0001% share
+41.32% YoY
3.67% of Sub-Ch. 6805
Imports
4.02 ₹ Cr
0.0001% share
−7.37% YoY
0.73% of Sub-Ch. 6805
Balance
−3.28
Exports
1.79 ₹ Cr
0.0001% share
+4.68% YoY
4.15% of Sub-Ch. 6805
Imports
5.07 ₹ Cr
0.0002% share
+26.12% YoY
0.84% of Sub-Ch. 6805
Balance
−34.48
Exports
2.53 ₹ Cr
0.0001% share
+41.34% YoY
4.61% of Sub-Ch. 6805
Imports
37.01 ₹ Cr
0.0008% share
+629.98% YoY
4.13% of Sub-Ch. 6805
Balance
−28.42
Exports
2.36 ₹ Cr
0.0001% share
−6.72% YoY
4.43% of Sub-Ch. 6805
Imports
30.78 ₹ Cr
0.0005% share
−16.83% YoY
3.16% of Sub-Ch. 6805
Balance
−14.00
Exports
2.35 ₹ Cr
0.0001% share
−0.42% YoY
3.92% of Sub-Ch. 6805
Imports
16.35 ₹ Cr
0.0003% share
−46.88% YoY
1.50% of Sub-Ch. 6805
Balance
−12.30
Exports
1.53 ₹ Cr
0.0000% share
−34.89% YoY
2.27% of Sub-Ch. 6805
Imports
13.83 ₹ Cr
0.0002% share
−15.41% YoY
1.22% of Sub-Ch. 6805
Balance
−15.15
Exports
1.83 ₹ Cr
0.0000% share
+19.61% YoY
2.44% of Sub-Ch. 6805
Imports
16.98 ₹ Cr
0.0002% share
+22.78% YoY
1.26% of Sub-Ch. 6805
CAGR · 8-Year
Exports
6.09% /yr
Imports
21.52% /yr
reference, FY 2025-26
Export
₹74.86 Cr
Import
₹1,352.93 Cr
Trade Balance
−1,278.07
India's exports under HSN Code 68052010 have grown at a compound annual rate of 6.09% over 8 fiscal years, rising from ₹1.21 Crore in FY 2018-19 to ₹1.83 Crore in FY 2025-26.
In FY 2025-26, HSN Code 68052010 ranks #7841 out of 12872 HSN codes by total export value. Within Sub-Chapter 6805, it ranks #6 of 8. By trade surplus, it ranks #9420 of 12872.
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.
In FY 2025-26, India's imports of ₹16.98 Cr exceeded exports of ₹1.83 Cr, resulting in a trade deficit of ₹15.15 Crore — ranking #9420 of 12872 by surplus magnitude.
India's imports under HSN Code 68052010 have grown at 21.52% CAGR, reaching ₹16.98 Crore in FY 2025-26.
Among the 8 HSN codes under Sub-Chapter 6805, HSN Code 68052010 ranks #6 by export value — accounting for 2.44% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 1.26% share (rank #8).
Clear answers to common queries about HSN Code 68052010 and GST compliance.
It includes Abrasive Grinding Discs and Wheels
Under HSN 68052010, Emery or Corundum Coated Paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Emery or Corundum Coated Paper; Nil for exempt items if applicable).