HSN Code 68053000 represents Abrasive Powder or Grain on Other Base Materials under GST classification. This code helps businesses identify Abrasive Powder or Grain on Other Base Materials correctly for billing, taxation, and trade. With HSN Code 68053000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Abrasive Powder or Grain on Other Base Materials.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 68053000 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 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
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Abrasive Powder or Grain on Other Base Materials 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 abrasive paper
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 : 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 abrasive paper
On a base of paper or paperboard only : Other
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹32 Cr
0.0008% of India’s total exports
India’s Imports
FY 2025-26₹342 Cr
0.0050% of India’s total imports
Trade Balance
FY 2025-26−₹310 Cr
Surplus rank #11708 of 12872 HSN codes
% of Sub-Chapter 6805
FY 2025-2642.92%
Share of Sub-Chapter 6805’s total exports in FY 2025-26
Import side: 25.31% of Sub-Chapter 6805’s imports
Rank Within Sub-Chapter 6805
FY 2025-26#1 of 8
Position by export value among HSN codes in Sub-Chapter 6805
Import-side rank: #1 of 8
At a glance
14.49%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#4395
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+37.02%
Peak Growth Year
FY 2020-21 · strongest single-year move
42.92%
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
−118.22
Exports
12.46 ₹ Cr
0.0005% share
— YoY
33.91% of Sub-Ch. 6805
Imports
130.68 ₹ Cr
0.0036% share
— YoY
23.79% of Sub-Ch. 6805
Balance
−131.49
Exports
14.02 ₹ Cr
0.0006% share
+12.52% YoY
30.09% of Sub-Ch. 6805
Imports
145.51 ₹ Cr
0.0043% share
+11.35% YoY
26.51% of Sub-Ch. 6805
Balance
−124.14
Exports
19.21 ₹ Cr
0.0009% share
+37.02% YoY
44.50% of Sub-Ch. 6805
Imports
143.35 ₹ Cr
0.0049% share
−1.48% YoY
23.64% of Sub-Ch. 6805
Balance
−180.31
Exports
20.86 ₹ Cr
0.0007% share
+8.59% YoY
38.00% of Sub-Ch. 6805
Imports
201.17 ₹ Cr
0.0044% share
+40.33% YoY
22.45% of Sub-Ch. 6805
Balance
−229.14
Exports
19.69 ₹ Cr
0.0005% share
−5.61% YoY
36.95% of Sub-Ch. 6805
Imports
248.83 ₹ Cr
0.0043% share
+23.69% YoY
25.55% of Sub-Ch. 6805
Balance
−264.07
Exports
21.22 ₹ Cr
0.0006% share
+7.77% YoY
35.38% of Sub-Ch. 6805
Imports
285.29 ₹ Cr
0.0051% share
+14.65% YoY
26.15% of Sub-Ch. 6805
Balance
−260.78
Exports
23.77 ₹ Cr
0.0006% share
+12.02% YoY
35.28% of Sub-Ch. 6805
Imports
284.55 ₹ Cr
0.0047% share
−0.26% YoY
25.20% of Sub-Ch. 6805
Balance
−310.27
Exports
32.13 ₹ Cr
0.0008% share
+35.17% YoY
42.92% of Sub-Ch. 6805
Imports
342.40 ₹ Cr
0.0050% share
+20.33% YoY
25.31% of Sub-Ch. 6805
CAGR · 8-Year
Exports
14.49% /yr
Imports
14.75% /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 68053000 have grown at a compound annual rate of 14.49% over 8 fiscal years, rising from ₹12.46 Crore in FY 2018-19 to ₹32.13 Crore in FY 2025-26.
In FY 2025-26, HSN Code 68053000 ranks #4395 out of 12872 HSN codes by total export value. Within Sub-Chapter 6805, it ranks #1 of 8. By trade surplus, it ranks #11708 of 12872.
The strongest single-year export movement for HSN Code 68053000 was recorded in FY 2020-21, when exports surged by 37.02% over the prior year.
In FY 2025-26, India's imports of ₹342.40 Cr exceeded exports of ₹32.13 Cr, resulting in a trade deficit of ₹310.27 Crore — ranking #11708 of 12872 by surplus magnitude.
India's imports under HSN Code 68053000 have grown at 14.75% CAGR, reaching ₹342.40 Crore in FY 2025-26.
Among the 8 HSN codes under Sub-Chapter 6805, HSN Code 68053000 ranks #1 by export value — accounting for 42.92% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 25.31% share (rank #1).
Clear answers to common queries about HSN Code 68053000 and GST compliance.
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, Abrasive Powder or Grain on Other Base Materials 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 Abrasive Powder or Grain on Other Base Materials; 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.