HSN 6805: Abrasive powder or grain

HSN code 6805 covers: Abrasive powder or grain; natural or artificial, on a base of textile material, of paper, paperboard or of other material, whether or not cut to shape or sewn or otherwise made up.

The GST rate for this code depends on the specific item (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025). The official schedule lists:

• 5% — Idols of wood, stone [including marble] and metals [other than those made of precious metals]
• 5% — Sand lime bricks or Stone inlay work
• 18% — 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

Pick the line that matches what you're billing.

Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.