---
title: "6804 HSN Code | HSN Code for Grindstones & sharpening tools in India"
description: "Know more about 6804 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 6804 covering Grindstones & sharpening tools."
canonical: "https://busy.in/hsn/sub-chapter-6804/"
---

# HSN Sub-chapter 6804: Grindstones & sharpening tools

Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting,hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials

Part of [Chapter 68: Stone, Cement & Plaster Items](https://busy.in/hsn/chapter-68/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 68041000 | [Millstones, Grindstones & Similar Products](https://busy.in/hsn/hsn-68041000/) |
| 68042110 | [Abrasive Powder & Grain of Natural Stones](https://busy.in/hsn/hsn-68042110/) |
| 68042190 | [Other Abrasive Powders & Grains](https://busy.in/hsn/hsn-68042190/) |
| 68042210 | [Monolithic Articles of Natural Stone for Abrasives](https://busy.in/hsn/hsn-68042210/) |
| 68042220 | [Other Abrasive Articles of Natural Stone](https://busy.in/hsn/hsn-68042220/) |
| 68042290 | [Assorted Abrasive Articles](https://busy.in/hsn/hsn-68042290/) |
| 68042310 | [Artificial Stone Articles for Abrasives](https://busy.in/hsn/hsn-68042310/) |
| 68042390 | [Other Artificial Abrasive Articles](https://busy.in/hsn/hsn-68042390/) |
| 68043010 | [Natural Stone Polishing Slabs](https://busy.in/hsn/hsn-68043010/) |
| 68043020 | [Artificial Stone Polishing Slabs](https://busy.in/hsn/hsn-68043020/) |

## Frequently asked questions

### What products are classified under HSN 6804

It includes Grindstones & sharpening tools

### Does MRP, weight or pack size change GST treatment for Grindstones & sharpening tools?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### Do spares or accessories of Grindstones & sharpening tools follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### Can I claim ITC on inputs and services used for Grindstones & sharpening tools?

If your outward supply of Grindstones & sharpening tools is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### How do I bill a kit or combo that includes Grindstones & sharpening tools?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Is the composition scheme suitable if I mainly trade Grindstones & sharpening tools?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

## India's trade performance: HSN Sub-Chapter 6804 (FY 2024-25)

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

- Exports: ₹563 Cr (+21.36% YoY) — 0.0152% of India's total exports
- Imports: ₹2,414 Cr (−2.23% YoY) — 0.0396% of India's total imports
- Trade balance: −₹1,851 Cr (Deficit); surplus rank #1022 of 1233 sub-chapters
- Share of Chapter 68: 3.01% of its exports; import side 26.66%
- Rank within Chapter 68: #5 of 15 by export value; import-side #2

### Key metrics

- Export CAGR: 5.01% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #511 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +22.53% in FY 2019-20
- Contribution to Ch. 68: 3.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 6804

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 Ch. 68 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 68 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 419.71 | 0.0183% | — | 3.80% | 1,615.44 | 0.0450% | — | 22.94% | −1,195.73 | #453 |
| FY 2019-20 | 514.26 | 0.0233% | +22.53% | 4.31% | 1,488.93 | 0.0444% | −7.83% | 24.26% | −974.67 | #401 |
| FY 2020-21 | 410.02 | 0.0191% | −20.27% | 2.98% | 1,694.52 | 0.0582% | +13.81% | 32.73% | −1,284.50 | #468 |
| FY 2021-22 | 474.37 | 0.0151% | +15.69% | 2.78% | 2,097.62 | 0.0459% | +23.79% | 29.92% | −1,623.25 | #487 |
| FY 2022-23 | 474.87 | 0.0131% | +0.11% | 2.75% | 2,220.80 | 0.0386% | +5.87% | 26.71% | −1,745.93 | #521 |
| FY 2023-24 | 463.61 | 0.0128% | −2.37% | 2.70% | 2,468.92 | 0.0440% | +11.17% | 29.50% | −2,005.31 | #540 |
| FY 2024-25 | 562.63 | 0.0152% | +21.36% | 3.01% | 2,413.94 | 0.0396% | −2.23% | 26.66% | −1,851.31 | #511 |

- CAGR (7-year): exports 5.01%/yr, imports 6.92%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 6804 export-import analysis

### Consistent export growth: 5.01% CAGR over 7 years

India's exports under HSN Sub-Chapter 6804 have grown at a compound annual rate of 5.01% over 7 fiscal years, rising from ₹419.71 Crore in FY 2018-19 to ₹562.63 Crore in FY 2024-25.

### HSN Sub-Chapter 6804 ranked #511 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 6804 ranks #511 out of 1233 sub-chapters by total export value. Within Chapter 68, it ranks #5 of 15. By trade surplus, it ranks #1022 of 1233.

### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 6804 exports

The strongest single-year export movement for HSN Sub-Chapter 6804 was recorded in FY 2019-20, when exports surged by 22.53% over the prior year.

### India records a trade deficit of ₹1,851.31 Crore in HSN Sub-Chapter 6804 goods

In FY 2024-25, India's imports of ₹2,413.94 Cr exceeded exports of ₹562.63 Cr, resulting in a trade deficit of ₹1,851.31 Crore — ranking #1022 of 1233 by surplus magnitude.

### Import growth of 6.92% CAGR signals stable import dependency for Grindstones & sharpening tools

India's imports under HSN Sub-Chapter 6804 have grown at 6.92% CAGR, reaching ₹2,413.94 Crore in FY 2024-25.

### HSN Sub-Chapter 6804 contributes 3.01% of Chapter 68 exports — ranked #5

Among the 15 sub-chapters under Chapter 68, HSN Sub-Chapter 6804 ranks #5 by export value — accounting for 3.01% of the chapter's total exports in FY 2024-25. On the import side, it holds 26.66% share (rank #2).

## Related Sub-Chapters in Chapter 68

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 6802: Worked monumental or building stone](https://busy.in/hsn/sub-chapter-6802/) | ₹9,826 Cr |
| #2 | [HSN Sub-Chapter 6810: Cement articles](https://busy.in/hsn/sub-chapter-6810/) | ₹5,124 Cr |
| #3 | [HSN Sub-Chapter 6815: Stone/mineral articles, carbon fibres](https://busy.in/hsn/sub-chapter-6815/) | ₹1,115 Cr |
| #4 | [HSN Sub-Chapter 6813: Brake friction materials](https://busy.in/hsn/sub-chapter-6813/) | ₹739 Cr |
| #5 | HSN Sub-Chapter 6804: Grindstones & sharpening tools (this hsn sub-chapter) | ₹563 Cr |
| #6 | [HSN Sub-Chapter 6806: Mineral wools](https://busy.in/hsn/sub-chapter-6806/) | ₹324 Cr |
| #7 | [HSN Sub-Chapter 6811: Asbestos-cement articles](https://busy.in/hsn/sub-chapter-6811/) | ₹247 Cr |
| #8 | [HSN Sub-Chapter 6801: Natural stone setts](https://busy.in/hsn/sub-chapter-6801/) | ₹205 Cr |
| #9 | [HSN Sub-Chapter 6803: Worked slate articles](https://busy.in/hsn/sub-chapter-6803/) | ₹158 Cr |
| #10 | [HSN Sub-Chapter 6814: Worked Mica Articles](https://busy.in/hsn/sub-chapter-6814/) | ₹150 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 6801 | [Natural stone setts](https://busy.in/hsn/sub-chapter-6801/) |
| 6802 | [Worked monumental or building stone](https://busy.in/hsn/sub-chapter-6802/) |
| 6803 | [Worked slate articles](https://busy.in/hsn/sub-chapter-6803/) |
| 6805 | [Natural/synthetic abrasive powders](https://busy.in/hsn/sub-chapter-6805/) |
| 6806 | [Mineral wools](https://busy.in/hsn/sub-chapter-6806/) |
| 6807 | [Articles Of Asphalt, Petroleum Bitumen](https://busy.in/hsn/sub-chapter-6807/) |
| 6808 | [Cement/agglomerated vegetable panels](https://busy.in/hsn/sub-chapter-6808/) |
| 6809 | [Plaster articles](https://busy.in/hsn/sub-chapter-6809/) |
| 6810 | [Cement articles](https://busy.in/hsn/sub-chapter-6810/) |
| 6811 | [Asbestos-cement articles](https://busy.in/hsn/sub-chapter-6811/) |
| 6812 | [Asbestos articles](https://busy.in/hsn/sub-chapter-6812/) |
| 6813 | [Brake friction materials](https://busy.in/hsn/sub-chapter-6813/) |
| 6814 | [Worked Mica Articles](https://busy.in/hsn/sub-chapter-6814/) |
| 6815 | [Stone/mineral articles, carbon fibres](https://busy.in/hsn/sub-chapter-6815/) |