What products are classified under HSN 68052020 ?
It includes Other Abrasive Grinding Articles
HSN Code 68052020 represents Abrasive Sawing Stones & Wheels under GST classification. This code helps businesses identify Abrasive Sawing Stones & Wheels correctly for billing, taxation, and trade. With HSN Code 68052020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Abrasive Sawing Stones & Wheels.
HSN Code 68052020 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 paper or paperboard only : Flint coated paper | 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 paper or paperboard only : Flint coated paper | 9% | 9% | 18% | 0% |
Description of goods
On a base of paper or paperboard only : Flint 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
Description of goods
On a base of paper or paperboard only : Flint 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
Abrasive Sawing Stones & Wheels 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 woven textile fabric only : Other | |
| 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 : Emery or corundum 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 woven textile fabric only : Other
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 : Emery or corundum 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 Other Abrasive Grinding Articles
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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 68052020, Abrasive Sawing Stones & Wheels 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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Abrasive Sawing Stones & Wheels; Nil for exempt items if applicable).
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.