---
title: "HSN Code for Abrasive Grinding Discs and Wheels | HSN 68052040 GST Rate"
description: "Find HSN and GST Rates for 68052040 related to Abrasive Grinding Discs and Wheels with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-68052040/"
---

# HSN Code 68052040: Abrasive Grinding Discs and 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 : Other abrasive paper | 9% | 9% | 18% | 0% |

## Frequently asked questions

### 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.

## India's trade performance: HSN Code 68052040 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹6 Cr (−12.60% YoY) — 0.0002% of India's total exports
- Imports: ₹157 Cr (+16.80% YoY) — 0.0026% of India's total imports
- Trade balance: −₹152 Cr (Deficit); surplus rank #11108 of 12657 HSN codes
- Share of Sub-Chapter 6805: 8.24% of its exports; import side 13.91%
- Rank within Sub-Chapter 6805: #3 of 8 by export value; import-side #4

### Key metrics

- Export CAGR: 26.88% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6476 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +116.58% in FY 2022-23
- Contribution to Sub-Ch. 6805: 8.24% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 68052040

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 | 1.33 | 0.0001% | — | 3.62% | 58.74 | 0.0016% | — | 10.69% | −57.41 | #7350 |
| FY 2019-20 | 2.10 | 0.0001% | +57.89% | 4.51% | 57.20 | 0.0017% | −2.62% | 10.42% | −55.10 | #6874 |
| FY 2020-21 | 1.25 | 0.0001% | −40.48% | 2.90% | 96.87 | 0.0033% | +69.35% | 15.98% | −95.62 | #7463 |
| FY 2021-22 | 1.87 | 0.0001% | +49.60% | 3.41% | 138.73 | 0.0030% | +43.21% | 15.48% | −136.86 | #7400 |
| FY 2022-23 | 4.05 | 0.0001% | +116.58% | 7.60% | 148.72 | 0.0026% | +7.20% | 15.27% | −144.67 | #6669 |
| FY 2023-24 | 6.35 | 0.0002% | +56.79% | 10.59% | 134.48 | 0.0024% | −9.58% | 12.33% | −128.13 | #6280 |
| FY 2024-25 | 5.55 | 0.0002% | −12.60% | 8.24% | 157.07 | 0.0026% | +16.80% | 13.91% | −151.52 | #6476 |

- CAGR (7-year): exports 26.88%/yr, imports 17.81%/yr (consistently Deficit)

## Key trade insights: HSN Code 68052040 export-import analysis

### Consistent export growth: 26.88% CAGR over 7 years

India's exports under HSN Code 68052040 have grown at a compound annual rate of 26.88% over 7 fiscal years, rising from ₹1.33 Crore in FY 2018-19 to ₹5.55 Crore in FY 2024-25.

### HSN Code 68052040 ranked #6476 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 68052040 ranks #6476 out of 12657 HSN codes by total export value. Within Sub-Chapter 6805, it ranks #3 of 8. By trade surplus, it ranks #11108 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 68052040 exports

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.

### India records a trade deficit of ₹151.52 Crore in HSN Code 68052040 goods

In FY 2024-25, India's imports of ₹157.07 Cr exceeded exports of ₹5.55 Cr, resulting in a trade deficit of ₹151.52 Crore — ranking #11108 of 12657 by surplus magnitude.

### Import growth of 17.81% CAGR signals rising demand for Abrasive Grinding Discs and Wheels

India's imports under HSN Code 68052040 have grown at 17.81% CAGR, reaching ₹157.07 Crore in FY 2024-25.

### HSN Code 68052040 contributes 8.24% of Sub-Chapter 6805 exports — ranked #3

Among the 8 HSN codes under Sub-Chapter 6805, HSN Code 68052040 ranks #3 by export value — accounting for 8.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.91% share (rank #4).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-68052020/) | < ₹1 Crore |