What products are classified under HSN 68053000 ?
It includes Other Articles of Mineral Wool and Expanded Materials
HSN Code 68053000 represents Bonded Abrasive Products under GST classification. This code helps businesses identify Bonded Abrasive Products correctly for billing, taxation, and trade. With HSN Code 68053000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Bonded Abrasive Products.
HSN Code 68053000 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 other materials | 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 other materials | 9% | 9% | 18% | 0% |
Description of goods
On a base of other materials
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 other materials
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
Bonded Abrasive Products 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 paper or paperboard only : Other | |
| On a base of paper or paperboard only : Other |
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 paper or paperboard only : Other
On a base of paper or paperboard only : Other
It includes Other Articles of Mineral Wool and Expanded Materials
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 the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 68053000, Bonded Abrasive Products attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Bonded Abrasive Products; Nil for exempt items if applicable).
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.
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.