--- title: "HSN Code for Other Abrasive Grinding Articles | HSN 68052090 GST Rate" description: "Find HSN and GST Rates for 68052090 related to Other Abrasive Grinding Articles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-68052090/" --- # HSN Code 68052090: Other Abrasive Grinding Articles - [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 | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 68052090 ? It includes Articles of Expanded Mineral Materials ### Any common misclassification issue with Other Abrasive Grinding Articles? 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 Other Abrasive Grinding Articles? Under HSN 68052090, Other Abrasive Grinding Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Other Abrasive Grinding Articles? 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. ### Do e‑way bill and e‑invoice apply for Other Abrasive Grinding Articles? 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 Other Abrasive Grinding Articles is sold with other items? 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). ## India's trade performance: HSN Code 68052090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (+14.29% YoY) — 0.0001% of India's total exports - Imports: ₹294 Cr (+15.09% YoY) — 0.0048% of India's total imports - Trade balance: −₹291 Cr (Deficit); surplus rank #11574 of 12657 HSN codes - Share of Sub-Chapter 6805: 4.27% of its exports; import side 26.02% - Rank within Sub-Chapter 6805: #5 of 8 by export value; import-side #1 ### Key metrics - Export CAGR: -7.13% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7243 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +113.74% in FY 2021-22 - Contribution to Sub-Ch. 6805: 4.27% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 68052090 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 | 4.49 | 0.0002% | — | 12.22% | 147.89 | 0.0041% | — | 26.92% | −143.40 | #5997 | | FY 2019-20 | 3.46 | 0.0002% | −22.94% | 7.43% | 136.97 | 0.0041% | −7.38% | 24.95% | −133.51 | #6283 | | FY 2020-21 | 4.22 | 0.0002% | +21.97% | 9.78% | 125.78 | 0.0043% | −8.17% | 20.75% | −121.56 | #6133 | | FY 2021-22 | 9.02 | 0.0003% | +113.74% | 16.43% | 176.88 | 0.0039% | +40.63% | 19.74% | −167.86 | #5626 | | FY 2022-23 | 6.90 | 0.0002% | −23.50% | 12.95% | 224.71 | 0.0039% | +27.04% | 23.08% | −217.81 | #6100 | | FY 2023-24 | 2.52 | 0.0001% | −63.48% | 4.20% | 255.30 | 0.0045% | +13.61% | 23.40% | −252.78 | #7330 | | FY 2024-25 | 2.88 | 0.0001% | +14.29% | 4.27% | 293.83 | 0.0048% | +15.09% | 26.02% | −290.95 | #7243 | - CAGR (7-year): exports -7.13%/yr, imports 12.12%/yr (consistently Deficit) ## Key trade insights: HSN Code 68052090 export-import analysis ### Export decline: -7.13% CAGR over 7 years India's exports under HSN Code 68052090 have declined at a compound annual rate of -7.13% over 7 fiscal years, falling from ₹4.49 Crore in FY 2018-19 to ₹2.88 Crore in FY 2024-25. ### HSN Code 68052090 ranked #7243 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 68052090 ranks #7243 out of 12657 HSN codes by total export value. Within Sub-Chapter 6805, it ranks #5 of 8. By trade surplus, it ranks #11574 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 68052090 exports The strongest single-year export movement for HSN Code 68052090 was recorded in FY 2021-22, when exports surged by 113.74% over the prior year. ### India records a trade deficit of ₹290.95 Crore in HSN Code 68052090 goods In FY 2024-25, India's imports of ₹293.83 Cr exceeded exports of ₹2.88 Cr, resulting in a trade deficit of ₹290.95 Crore — ranking #11574 of 12657 by surplus magnitude. ### Import growth of 12.12% CAGR signals rising demand for Other Abrasive Grinding Articles India's imports under HSN Code 68052090 have grown at 12.12% CAGR, reaching ₹293.83 Crore in FY 2024-25. ### HSN Code 68052090 contributes 4.27% of Sub-Chapter 6805 exports — ranked #5 Among the 8 HSN codes under Sub-Chapter 6805, HSN Code 68052090 ranks #5 by export value — accounting for 4.27% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 26.02% share (rank #1). ## 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 (this hsn code) | ₹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 |