Emery paper and abrasive cloth (Sandpaper) is classified under HSN heading 6805 (Natural or artificial abrasive powder or grain, on a base of textile material…). GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
Rates checked on 1 November 2026 · BooksOn HSN dataset v9, compiled from CBIC notifications
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
What is the GST rate on Emery paper and abrasive cloth (Sandpaper)?
GST on Emery paper and abrasive cloth (Sandpaper) as on 1 November 2026: 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 18% | 18% | 6805 | If you sell natural or artificial abrasive powder or grain on a backing of cloth, paper, board or other material, like sandpaper and emery cloth, GST is 18%. 9/2025-CT(R), entry 221 |
How to find the rate on an old invoice's date: GST rate on a past date.
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
| Code | Description (as in the tariff) |
|---|---|
680510 | On a base of woven textile fabric only |
68051010 | Abrasive cloth |
68051090 | Other |
680520 | On a base of paper or paperboard only |
68052010 | Emery or corundum coated paper |
68052020 | Flint coated paper |
68052030 | Glass or sand coated paper |
68052040 | Other abrasive paper |
68052090 | Other |
680530 | On a base of other materials |
68053000 | On a base of other materials |
Which code goes on your GST invoice?
With aggregate turnover up to ₹5 crore in the previous year, write at least the 4-digit code (6805) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (680510, 680520, 680530) on every tax invoice. The HSN summary in Table 12 of GSTR-1 takes the same digits. Details: invoice rules under Notification 78/2020-Central Tax.
Questions
What is the HSN code for Emery paper and abrasive cloth (Sandpaper)?
Emery paper and abrasive cloth (Sandpaper) is classified under HSN heading 6805 (Natural or artificial abrasive powder or grain, on a base of textile material…). GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
What is the GST rate on Emery paper and abrasive cloth (Sandpaper)?
As on 1 November 2026, GST on Emery paper and abrasive cloth (Sandpaper) is 18%, depending on the exact code and how it is sold or supplied (CBIC notification 9/2025-CT(R)). Reference only; check the notification.
Did the GST rate on Emery paper and abrasive cloth (Sandpaper) change in 2025?
No. GST 2.0 on 22 September 2025 did not change the rate entries for Emery paper and abrasive cloth (Sandpaper).
What was the GST rate on Emery paper and abrasive cloth (Sandpaper) in July 2017?
On 1 July 2017: 18%.
← HSN and SAC codes for common items · Search any code on the HSN code finder.
Other common items
- Marble and granite
6802 - Grinding wheels and cutting discs
6804 - Brake linings and clutch facings (friction material)
6813 - Saw blades and hacksaw blades
8202 - Engine parts (pistons, piston rings, cylinder blocks, cylinder heads, liners)
8409 - Two-wheeler parts (motorcycle and scooter parts, bike spare parts)
8714 - Brakes and brake parts for cars, buses, trucks and tractors (Brake assembly)
8708 - Clutches and clutch plates for cars, buses, trucks and tractors
8708 - Gear boxes and axles for cars, buses, trucks and tractors
8708 - Shock absorbers and suspension parts (other than springs) for cars, buses and trucks
8708 - Radiators for cars, buses, trucks and tractors
8708 - Silencers and exhaust pipes for cars, buses, trucks and tractors (Mufflers)
8708
Codes and descriptions from the BooksOn HSN dataset (version 9, 2026-11-01), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.