HSN Code 68052040 represents Other Abrasive Paper under GST classification. This code helps businesses identify Other Abrasive Paper correctly for billing, taxation, and trade. With HSN Code 68052040, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Abrasive Paper.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 68052040 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 : 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%
Other Abrasive 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 : Emery or corundum coated paper
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
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 : Emery or corundum coated paper
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
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₹3 Cr
0.0001% of India’s total exports
India’s Imports
FY 2025-26₹248 Cr
0.0036% of India’s total imports
Trade Balance
FY 2025-26−₹245 Cr
Surplus rank #11529 of 12872 HSN codes
% of Sub-Chapter 6805
FY 2025-264.42%
Share of Sub-Chapter 6805’s total exports in FY 2025-26
Import side: 18.33% of Sub-Chapter 6805’s imports
Rank Within Sub-Chapter 6805
FY 2025-26#4 of 8
Position by export value among HSN codes in Sub-Chapter 6805
Import-side rank: #3 of 8
At a glance
13.91%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#7238
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+116.58%
Peak Growth Year
FY 2022-23 · strongest single-year move
4.42%
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
−57.41
Exports
1.33 ₹ Cr
0.0001% share
— YoY
3.62% of Sub-Ch. 6805
Imports
58.74 ₹ Cr
0.0016% share
— YoY
10.69% of Sub-Ch. 6805
Balance
−55.10
Exports
2.10 ₹ Cr
0.0001% share
+57.89% YoY
4.51% of Sub-Ch. 6805
Imports
57.20 ₹ Cr
0.0017% share
−2.62% YoY
10.42% of Sub-Ch. 6805
Balance
−95.62
Exports
1.25 ₹ Cr
0.0001% share
−40.48% YoY
2.90% of Sub-Ch. 6805
Imports
96.87 ₹ Cr
0.0033% share
+69.35% YoY
15.98% of Sub-Ch. 6805
Balance
−136.86
Exports
1.87 ₹ Cr
0.0001% share
+49.60% YoY
3.41% of Sub-Ch. 6805
Imports
138.73 ₹ Cr
0.0030% share
+43.21% YoY
15.48% of Sub-Ch. 6805
Balance
−144.67
Exports
4.05 ₹ Cr
0.0001% share
+116.58% YoY
7.60% of Sub-Ch. 6805
Imports
148.72 ₹ Cr
0.0026% share
+7.20% YoY
15.27% of Sub-Ch. 6805
Balance
−128.13
Exports
6.35 ₹ Cr
0.0002% share
+56.79% YoY
10.59% of Sub-Ch. 6805
Imports
134.48 ₹ Cr
0.0024% share
−9.58% YoY
12.33% of Sub-Ch. 6805
Balance
−151.52
Exports
5.55 ₹ Cr
0.0002% share
−12.60% YoY
8.24% of Sub-Ch. 6805
Imports
157.07 ₹ Cr
0.0026% share
+16.80% YoY
13.91% of Sub-Ch. 6805
Balance
−244.64
Exports
3.31 ₹ Cr
0.0001% share
−40.36% YoY
4.42% of Sub-Ch. 6805
Imports
247.95 ₹ Cr
0.0036% share
+57.86% YoY
18.33% of Sub-Ch. 6805
CAGR · 8-Year
Exports
13.91% /yr
Imports
22.84% /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 68052040 have grown at a compound annual rate of 13.91% over 8 fiscal years, rising from ₹1.33 Crore in FY 2018-19 to ₹3.31 Crore in FY 2025-26.
In FY 2025-26, HSN Code 68052040 ranks #7238 out of 12872 HSN codes by total export value. Within Sub-Chapter 6805, it ranks #4 of 8. By trade surplus, it ranks #11529 of 12872.
The strongest single-year export movement for HSN Code 68052040 was recorded in FY 2022-23, when exports surged by 116.58% over the prior year.
In FY 2025-26, India's imports of ₹247.95 Cr exceeded exports of ₹3.31 Cr, resulting in a trade deficit of ₹244.64 Crore — ranking #11529 of 12872 by surplus magnitude.
India's imports under HSN Code 68052040 have grown at 22.84% CAGR, reaching ₹247.95 Crore in FY 2025-26.
Among the 8 HSN codes under Sub-Chapter 6805, HSN Code 68052040 ranks #4 by export value — accounting for 4.42% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 18.33% share (rank #3).
Clear answers to common queries about HSN Code 68052040 and GST compliance.
It includes Articles of Slag Wool, Rock Wool or Similar Mineral Wool
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Abrasive Paper; Nil for exempt items if applicable).
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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 68052040, Other Abrasive Paper attracts Varies when sold in taxable form. Describe the exact form on the invoice.