HSN Code 68052040: Abrasive Grinding Discs and Wheels

HSN Code 68052040 represents Abrasive Grinding Discs and Wheels under GST classification. This code helps businesses identify Abrasive Grinding Discs and Wheels correctly for billing, taxation, and trade. With HSN Code 68052040, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Abrasive Grinding Discs and Wheels.

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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 : Other abrasive 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 : Other abrasive paper	9%	9%	18%	0%

Description of goods

On a base of paper or paperboard only : Other abrasive 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%

Description of goods

On a base of paper or paperboard only : Other abrasive 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%

HSN Code	Description
68051010	On a base of woven textile fabric only : Abrasive cloth
68051010	On a base of woven textile fabric only : Abrasive cloth
68051090	On a base of woven textile fabric only : Other
68051090	On a base of woven textile fabric only : Other
68052010	On a base of paper or paperboard only : Emery or corundum coated paper
68052010	On a base of paper or paperboard only : Emery or corundum coated paper
68052020	On a base of paper or paperboard only : Flint coated paper
68052020	On a base of paper or paperboard only : Flint coated paper
68052030	On a base of paper or paperboard only : Glass or sand coated paper
68052030	On a base of paper or paperboard only : Glass or sand coated paper
68052090	On a base of paper or paperboard only : Other
68052090	On a base of paper or paperboard only : Other
68053000	On a base of other materials
68053000	On a base of other materials

HSN Code 68051010

On a base of woven textile fabric only : Abrasive cloth

HSN Code 68051010

On a base of woven textile fabric only : Abrasive cloth

HSN Code 68051090

On a base of woven textile fabric only : Other

HSN Code 68051090

On a base of woven textile fabric only : Other

HSN Code 68052010

On a base of paper or paperboard only : Emery or corundum coated paper

HSN Code 68052010

On a base of paper or paperboard only : Emery or corundum coated paper

HSN Code 68052020

On a base of paper or paperboard only : Flint coated paper

HSN Code 68052020

On a base of paper or paperboard only : Flint coated paper

HSN Code 68052030

On a base of paper or paperboard only : Glass or sand coated paper

HSN Code 68052030

On a base of paper or paperboard only : Glass or sand coated paper

HSN Code 68052090

On a base of paper or paperboard only : Other

HSN Code 68052090

On a base of paper or paperboard only : Other

HSN Code 68053000

On a base of other materials

HSN Code 68053000

On a base of other materials

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What products are classified under HSN 68052040 ?

It includes Articles of Slag Wool, Rock Wool or Similar Mineral Wool

Any common misclassification issue with Abrasive Grinding Discs and 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 should mixed supplies be billed when Abrasive Grinding Discs and Wheels is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Abrasive Grinding Discs and Wheels; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Abrasive Grinding Discs and 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.

Does packaging or labelling change the GST for Abrasive Grinding Discs and 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.

Can we claim ITC on inputs used to trade Abrasive Grinding Discs and Wheels?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

How much GST applies to Abrasive Grinding Discs and Wheels?

Under HSN 68052040, Abrasive Grinding Discs and Wheels attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Important Disclaimer

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.

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