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. Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 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 Notification 9/2025-CT(R), Schedule II, S.No. 221 |
| Entries for the whole of Chapter 68 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] Notification 9/2025-CT(R), Schedule I, S.No. 293 |
| 5%2.5% + 2.5% | 68 | Sand lime bricks or Stone inlay work Notification 9/2025-CT(R), Schedule I, S.No. 400 |
| Nil | 44 or 68 | Deities made of stone, marble or wood Notification 10/2025-CT(R), S.No. 124 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 6805 in the GSTN HSN master (11 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 6805 10 | ON A BASE OF WOVEN TEXTILE FABRIC ONLY : | – | |
| 6805 10 10 | ABRASIVE CLOTH | – | Save |
| 6805 10 90 | OTHER | – | Save |
| 6805 20 | ON A BASE OF PAPER OR PAPERBOARD ONLY : | – | |
| 6805 20 10 | EMERY OR CORUNDUM COATED PAPER | – | Save |
| 6805 20 20 | FLINT COATED PAPER | – | Save |
| 6805 20 30 | GLASS OR SAND COATED PAPER | – | Save |
| 6805 20 40 | OTHER ABRASIVE PAPER | – | Save |
| 6805 20 90 | OTHER | – | Save |
| 6805 30 | ON A BASE OF OTHER MATERIALS | – | |
| 6805 30 00 | ON A BASE OF OTHER MATERIALS | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (6805) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
