Heading · Chapter 68 · Section XIII, Articles of stone, plaster, cement, asbestos, mica or similar materi…
HS 6804Millstones, 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
Articles of stone, plaster, cement, asbestos, mica or similar materials
- Customs duty
- 10%
- 10 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5.2% to 8%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 6804 10 00 | Millstones and grindstones for milling, grinding or pulping | 10% | 18% | kg |
| 6804 21 | Of agglomerated synthetic or natural diamond | 10% | 18% | kg |
| 6804 22 | Of other agglomerated abrasives or of ceramics | 10% | 18% | kg |
| 6804 23 | Of natural stone | 10% | 18% | kg |
| 6804 30 | Hand sharpening or polishing stones | 10% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 10 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 10 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 220 | 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 | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 6804 | 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 | 1% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 10 tariff items
China: the same goods (6804)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 11 in force and 3 expired under 6804. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 6804.10.00.00 | Millstones, grindstones for grinding or pulping碾磨或磨浆用石磨,石碾 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | None |
| 6804.21.10.00 | Grinding wheels of agglomerated synthetic or natural diamond粘聚合成或天然金刚石制的砂轮 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | None |
| 6804.21.90.10 | Other millstones, grindstones and similar articles of agglomerated or natural diamond, specially designed for solid state joining of discs made from superalloys, titanium alloys or intermetallic compounds for gas turbine engines/gas turbines专门设计用于燃气涡轮发动机/燃气轮机的高温合金、钛合金或金属间化合物等材料的盘片固态连接所需的粘聚合成或天然金刚石制其他石磨、石碾及类似品 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | 3 |
| 6804.21.90.90 | Other millstones, grindstones and grinding wheels of agglomerated synthetic or natural diamond其他粘聚合成或天然金刚石制其他石磨、石碾及类似品 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | None |
| 6804.22.10.00 | Other grinding wheels其他砂轮 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | None |
| 6804.22.90.10 | Other agglomerated abrasives or other millstones, grindstones, grinding wheels and the like, of ceramics, specially designed for solid state bonding of disks made of superalloys, titanium alloys or intermetallic compounds for gas turbine engines/gas turbines专门设计用于燃气涡轮发动机/燃气轮机的高温合金、钛合金或金属间化合物等材料的盘片固态连接所需的其他粘聚磨料或陶瓷制其他石磨、石碾及类似品 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | 3 |
| 6804.22.90.90 | Other millstones, grindstones and similar articles of agglomerated abrasives or of ceramics其他粘聚磨料或陶瓷制其他石磨、石碾及类似品 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | None |
| 6804.23.10.00 | Grinding wheels of natural stone天然石料制的砂轮 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | None |
| 6804.23.90.00 | Other millstones, grindstones, etc., of natural stone天然石料制其他石磨,石碾等 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | None |
| 6804.30.10.00 | Sharpening stones for hand use手用琢磨油石 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 0% | None |
| 6804.30.90.00 | Other hand sharpening or polishing stones手用其他磨石及抛光石 | 6.4%APTA rate, with an APTA certificate of origin | 8% | 13% | 0% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous6803Worked slate and articles of slate or of agglomerated slateOne level upChapter 68Articles of stone, plaster, cement, asbestos, mica or similar materialsNext6805Natural 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
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.