--- title: "HSN Code for Abrasive Sawing Stones & Wheels | HSN 68052020 GST Rate" description: "Find HSN and GST Rates for 68052020 related to Abrasive Sawing Stones & Wheels with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-68052020/" --- # HSN Code 68052020: Abrasive Sawing Stones & Wheels - [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 : Flint coated paper | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 68052020 ? It includes Other Abrasive Grinding Articles ### Can we claim ITC on inputs used to trade Abrasive Sawing Stones & Wheels? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Abrasive Sawing Stones & Wheels? 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 Sawing Stones & Wheels? 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 Abrasive Sawing Stones & Wheels? Under HSN 68052020, Abrasive Sawing Stones & Wheels attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Abrasive Sawing Stones & Wheels? 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 Sawing Stones & Wheels is sold with other items? 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). ## India's trade performance: HSN Code 68052020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+52.50% YoY) — 0.0000% of India's total exports - Imports: ₹21 Cr (−24.57% YoY) — 0.0003% of India's total imports - Trade balance: −₹20 Cr (Deficit); surplus rank #9553 of 12657 HSN codes - Share of Sub-Chapter 6805: 0.91% of its exports; import side 1.82% - Rank within Sub-Chapter 6805: #8 of 8 by export value; import-side #7 ### Key metrics - Export CAGR: 3.72% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8674 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +116.67% in FY 2021-22 - Contribution to Sub-Ch. 6805: 0.91% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 68052020 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 Crore | 0.0000% | — | 1.33% | 19.39 | 0.0005% | — | 3.53% | −18.90 | #8193 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −6.12% | 0.99% | 18.39 | 0.0005% | −5.16% | 3.35% | −17.93 | #8256 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −34.78% | 0.69% | 15.65 | 0.0005% | −14.90% | 2.58% | −15.35 | #8607 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +116.67% | 1.18% | 27.56 | 0.0006% | +76.10% | 3.08% | −26.91 | #8383 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −41.54% | 0.71% | 20.69 | 0.0004% | −24.93% | 2.12% | −20.31 | #8901 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +5.26% | 0.67% | 27.23 | 0.0005% | +31.61% | 2.50% | −26.83 | #8975 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +52.50% | 0.91% | 20.54 | 0.0003% | −24.57% | 1.82% | −19.93 | #8674 | - CAGR (7-year): exports 3.72%/yr, imports 0.96%/yr (consistently Deficit) ## Key trade insights: HSN Code 68052020 export-import analysis ### Consistent export growth: 3.72% CAGR over 7 years India's exports under HSN Code 68052020 have grown at a compound annual rate of 3.72% over 7 fiscal years, rising from ₹0.49 Crore in FY 2018-19 to ₹0.61 Crore in FY 2024-25. ### HSN Code 68052020 ranked #8674 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 68052020 ranks #8674 out of 12657 HSN codes by total export value. Within Sub-Chapter 6805, it ranks #8 of 8. By trade surplus, it ranks #9553 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 68052020 exports The strongest single-year export movement for HSN Code 68052020 was recorded in FY 2021-22, when exports surged by 116.67% over the prior year. ### India records a trade deficit of ₹19.93 Crore in HSN Code 68052020 goods In FY 2024-25, India's imports of ₹20.54 Cr exceeded exports of ₹0.61 Cr, resulting in a trade deficit of ₹19.93 Crore — ranking #9553 of 12657 by surplus magnitude. ### Import growth of 0.96% CAGR signals stable import dependency for Abrasive Sawing Stones & Wheels India's imports under HSN Code 68052020 have grown at 0.96% CAGR, reaching ₹20.54 Crore in FY 2024-25. ### HSN Code 68052020 contributes 0.91% of Sub-Chapter 6805 exports — ranked #8 Among the 8 HSN codes under Sub-Chapter 6805, HSN Code 68052020 ranks #8 by export value — accounting for 0.91% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.82% share (rank #7). ## 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](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 (this hsn code) | < ₹1 Crore |