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Free Tools/HSN Code Finder/Chapter 68/HSN 6804
HSN 68044-Digit Heading

HSN 6804: Millstones – GST Rate

HSN 6804 covers millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones. GST on HSN 6804 is 18% (rates effective 22 September 2025). This heading has 10 tariff items, for example 6804 10 00, 6804 21 10 and 6804 21 90.

Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 6804

18%CGST 9% + SGST 9% / IGST 18%

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

Reference: Schedule II, S. No. 220 (Spec: 6804)
Other entries in this chapter (3)

These apply only if your goods match the description.

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Deities made of stone, marble or wood

Reference: Schedule EXEMPT, S. No. 124 (Spec: 4 4 or 68)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Idols of wood, stone [including marble] and metals [other than those made of precious metals]

Reference: Schedule I, S. No. 293 (Spec: 44, 68, 83)
5%CGST 2.5% + SGST 2.5% / IGST 5%

Sand lime bricks or Stone inlay work

Reference: Schedule I, S. No. 400 (Spec: 68)

Sub-Headings & Tariff Items Under 6804

Showing 15 sub-classification codes with complete hierarchy descriptions.

6804106-Digit Sub-heading

Chain: Articles of stone, plaster, cement, asbestos, mica or similar materials > 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 > Millstones And Grindstones For Milling, Grinding Or Pulping

680410008-Digit Tariff Item

Chain: Articles of stone, plaster, cement, asbestos, mica or similar materials > 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 > Millstones And Grindstones For Milling, Grinding Or Pulping > Millstones And Grindstones For Milling, Grinding Or Pulping

6804216-Digit Sub-heading

Chain: Articles of stone, plaster, cement, asbestos, mica or similar materials > 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 > Of Agglomerated Synthetic Or Natural Diamond:

680421108-Digit Tariff Item

Chain: Articles of stone, plaster, cement, asbestos, mica or similar materials > 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 > Of Agglomerated Synthetic Or Natural Diamond: > Diamond Impregnated Wheels

680421908-Digit Tariff Item

Chain: Articles of stone, plaster, cement, asbestos, mica or similar materials > 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 > Of Agglomerated Synthetic Or Natural Diamond: > Other

6804226-Digit Sub-heading

Chain: Articles of stone, plaster, cement, asbestos, mica or similar materials > 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 > Of Other Agglomerated Abrasives Or Of Ceramics :

680422108-Digit Tariff Item

Chain: Articles of stone, plaster, cement, asbestos, mica or similar materials > 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 > Of Other Agglomerated Abrasives Or Of Ceramics : > Grinding Wheels Of Synthetic Abrasives

680422208-Digit Tariff Item

Chain: Articles of stone, plaster, cement, asbestos, mica or similar materials > 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 > Of Other Agglomerated Abrasives Or Of Ceramics : > Grinding Wheels Of Other Materials

680422908-Digit Tariff Item

Chain: Articles of stone, plaster, cement, asbestos, mica or similar materials > 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 > Of Other Agglomerated Abrasives Or Of Ceramics : > Other

6804236-Digit Sub-heading

Chain: Articles of stone, plaster, cement, asbestos, mica or similar materials > 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 > Of Natural Stone :

680423108-Digit Tariff Item

Chain: Articles of stone, plaster, cement, asbestos, mica or similar materials > 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 > Of Natural Stone : > Grinding Wheels Made Of Natural Stone

680423908-Digit Tariff Item

Chain: Articles of stone, plaster, cement, asbestos, mica or similar materials > 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 > Of Natural Stone : > Other

6804306-Digit Sub-heading

Chain: Articles of stone, plaster, cement, asbestos, mica or similar materials > 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 > Hand Sharpening Or Polishing Stones:

680430108-Digit Tariff Item

Chain: Articles of stone, plaster, cement, asbestos, mica or similar materials > 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 > Hand Sharpening Or Polishing Stones: > Polishing Stones

680430208-Digit Tariff Item

Chain: Articles of stone, plaster, cement, asbestos, mica or similar materials > 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 > Hand Sharpening Or Polishing Stones: > Sharpening Stones

Other Headings in Chapter 68

HSN 6801
Setts, Curbstones And Flagstones, Of Natural Stone (Except Slate)
HSN 6802
Worked Monumental Or Building Stone (Except Slate) And Articles Thereof, Other Than Goods Of Heading 6801; Mosaic Cubes And The Like, Of Natural Stone (Including Slate), Whether Or Not On A Backing; Artificially Coloured Granules, Chippings And Powder, Of Natural Stone (Including Slate)
HSN 6803
Worked Slate And Articles Of Slate Or Of Agglomerated Slate
HSN 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
HSN 6806
Slag Wool, Rock Wool And Similar Mineral Wools; Exfoliated Vermiculite, Expanded Clays, Foamed Slag And Similar Expanded Mineral Materials; Mixtures And Articles Of Heat-Insulating, Sound-Insulating Or Sound-Absorbing Mineral Materials, Other Than Those Of Heading 6811 Or 6812 Or Of Chapter 69
HSN 6807
Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch)
HSN 6808
Panels, Boards, Tiles, Blocks And Similar Articles Of Vegetable Fibre, Of Straw Or Of Shavings, Chips, Particles, Sawdust Or Other Waste, Of Wood, Agglomerated With Cement, Plaster Or Other Mineral Binders
HSN 6809
Articles Of Plaster Or Of Compositions Based On Plaster
HSN 6810
Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced
HSN 6811
Articles Of Asbestos-Cement, Of Cellulose Fibre-Cement Or The Like
HSN 6812
Fabricated Asbestos Fibres; Mixtures With A Basis Of Asbestos Or With A Basis Of Asbestos And Magnesium Carbonate; Articles Of Such Mixtures Or Of Asbestos (For Example, Thread, Woven Fabric, Clothing, Headgear, Footwear, Gaskets), Whether Or Not Reinforced, Other Than Goods Of Heading 6811 Or 6813
HSN 6813
Friction Material And Articles Thereof (For Example, Sheets, Rolls, Strips, Segments, Discs, Washers,Pads), Not Mounted, For Brakes, For Clutches Or The Like, With A Basis Of Asbestos, Of Other Mineral Substances Or Of Cellulose, Whether Or Not Combined With Textile Or Other Materials
HSN 6814
Worked Mica And Articles Of Mica, Including Agglomerated Or Reconstituted Mica, Whether Or Not On A Support Of Paper, Paperboard Or Other Materials
HSN 6815
Articles Of Stone Or Of Other Mineral Substances (Including Carbon Fibres, Articles Of Carbon Fibres And Articles Of Peat), Not Elsewhere Specified Or Included
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