What products are classified under HSN 68052090 ?
It includes Articles of Expanded Mineral Materials
HSN Code 68052090 represents Other Abrasive Grinding Articles under GST classification. This code helps businesses identify Other Abrasive Grinding Articles correctly for billing, taxation, and trade. With HSN Code 68052090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Abrasive Grinding Articles.
HSN Code 68052090 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 : Other | 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 | 9% | 9% | 18% | 0% |
Description of goods
On a base of paper or paperboard only : Other
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 : Other
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
Other Abrasive Grinding Articles 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 : Flint 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 : 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 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 : Flint 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 : 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 other materials
On a base of other materials
It includes Articles of Expanded Mineral Materials
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 68052090, Other Abrasive Grinding Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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 Other Abrasive Grinding Articles; 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.