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HSN Code 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

DescriptionCGSTSGSTIGSTSchedule
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 up9%9%18%II

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

Frequently asked questions

What is the GST rate for HSN code 6805?

The GST rate for HSN code 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) is 18% IGST (9% CGST + 9% SGST), as per Schedule II of Notification No. 9/2025-Integrated Tax (Rate).

Which chapter does HSN code 6805 belong to?

HSN code 6805 falls under Chapter 68 - Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials of the Customs Tariff Act, 1975.

Does HSN 6805 cover abrasive powder sold loose, without any backing material?

HSN 6805 specifically covers abrasive powder or grain on a base — textile material, paper, paperboard, or other materials — whether or not cut to shape, sewn, or otherwise made up. This is the sandpaper/abrasive-sheet category, not loose abrasive powder or grit sold without a backing.

Is a grinding wheel classified under the same heading as sandpaper?

No. Millstones, grindstones and grinding wheels (with or without frameworks) fall under the separate HSN 6804 heading, also at 18% GST, distinct from the sheet/backed abrasive products under HSN 6805.