Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 6805 specifically identifies natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 6805 on all Tax Invoices for natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 6805

"Classifying natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Stone & Cement Products category. AasanKhata automatically monitors these shifts for you."