Subheading · Chapter 68 · Section XIII, Articles of stone, plaster, cement, asbestos, mica or similar materi…

HS 6804 21Millstones, 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

Articles of stone, plaster, cement, asbestos, mica or similar materials

Customs duty: 10%; 2 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 8%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
6804 21 10	Diamond impregnated wheels	10%	18%	kg
6804 21 90	Other	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 2 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: 2 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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6804 21, and China's below.

China: the same goods (6804 21)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 2 expired under 6804 21. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
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

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.

Every Chinese code in full

6804.21.00

6804.21.00.00Other millstones, grindstones and grinding wheels (incl. similar articles, of agglomerated or natural diamond)其他石磨、石碾及砂轮(包括类似品，由粘聚合成或天然金刚石所制 )Expired

Including similar articles, of agglomerated synthetic or natural diamonds包括类似品，由粘聚合成或天然金刚石所制

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

6804.21.10Grinding wheels of agglomerated or natural diamond

6804.21.10.00Grinding wheels of agglomerated synthetic or natural diamond粘聚合成或天然金刚石制的砂轮

Unit: kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 17%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use (for grinding, pulping, polishing, etc.)用途(碾磨或磨浆、磨光用等)
3.Material材质
4.With or without stand是否装支架
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 3.2%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 4%
Brunei: 4%
Cambodia: 4%
South Korea: 4%
Laos: 4%
Malaysia: 4%
New Zealand: 4.8%
Singapore: 4%
Thailand: 4%
Vietnam: 4%
Japan: 4.4%
Indonesia: 4%
Philippines: 4%
Myanmar: 4%

CIQ codes

6804211000999Grinding wheels of agglomerated synthetic or natural diamond粘聚合成或天然金刚石制的砂轮

6804.21.90Millstones, grindstones and the like, of agglomerated synthetic or natural diamond

6804.21.90.10Other 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

Unit: kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 17%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

3Dual-use items and technologies export licence两用物项和技术出口许可证

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use (for grinding, pulping, polishing, etc.)用途(碾磨或磨浆、磨光用等)
3.Material材质
4.With or without stand是否装支架
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 0%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 4%
Brunei: 4%
Cambodia: 4%
South Korea: 4%
Laos: 4%
Malaysia: 4%
New Zealand: 4.8%
Singapore: 4%
Thailand: 4%
Vietnam: 4%
Japan: 4.4%
Indonesia: 4%
Philippines: 4%
Myanmar: 4%

CIQ codes

6804219010101Other millstones, grindstones and similar articles of agglomerated synthetic or natural diamond, specially designed for solid-state bonding of disks of superalloys, titanium alloys or intermetallic compounds for gas turbine engines/gas turbines (millstones or grindstones).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(石磨或石碾)
6804219010102Other millstones, grindstones and similar articles of agglomerated synthetic or natural diamond, specially designed for solid-state bonding of disks of superalloys, titanium alloys or intermetallic compounds for gas turbine engines/gas turbines (other abrasive articles).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(其它磨具)

6804.21.90.90Other 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

Unit: kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 17%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use (for grinding, pulping, polishing, etc.)用途(碾磨或磨浆、磨光用等)
3.Material材质
4.With or without stand是否装支架
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 0%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 4%
Brunei: 4%
Cambodia: 4%
South Korea: 4%
Laos: 4%
Malaysia: 4%
New Zealand: 4.8%
Singapore: 4%
Thailand: 4%
Vietnam: 4%
Japan: 4.4%
Indonesia: 4%
Philippines: 4%
Myanmar: 4%

CIQ codes

6804219090101Other millstones, grindstones & similar articles, of agglomerated synthetic or natural diamond (millstones or grindstones)其他粘聚合成或天然金刚石制其他石磨、石碾及类似品(石磨或石碾)
6804219090102Other millstones, grindstones & similar articles, of agglomerated synthetic or natural diamond (other abrasive products)其他粘聚合成或天然金刚石制其他石磨、石碾及类似品(其它磨具)

6804.21.90.00Other millstones, grindstones and grinding wheels of agglomerated synthetic or natural diamond粘聚合成或天然金刚石制的其他石磨、石碾及类似品Expired

Unit: kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 17%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 7 Sep 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use (for grinding, pulping, polishing, etc.)用途(碾磨或磨浆、磨光用等)
3.Material (stone, agglomerated material, etc.)材质(石料、黏聚合成料等)
4.With or without stand是否装支架
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 2%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0.8%
Iceland: 0%
Australia: 0%
South Korea: 1.6%
Georgia: 0%
Mauritius: 0%

RCEP rates

Australia: 7.2%
Brunei: 7.2%
Cambodia: 7.2%
Laos: 7.2%
Malaysia: 7.2%
New Zealand: 7.2%
Singapore: 7.2%
Thailand: 7.2%
Vietnam: 7.2%
Japan: 7.3%

CIQ codes

6804219000101Other millstones, grindstones & similar articles, of agglomerated synthetic or natural diamond (millstones or grindstones)粘聚合成或天然金刚石制的其他石磨、石碾及类似品(石磨或石碾)
6804219000102Other millstones, grindstones & similar articles, of agglomerated synthetic or natural diamond (other abrasive products)粘聚合成或天然金刚石制的其他石磨、石碾及类似品(其它磨具)
6804219000103Other millstones, grindstones and similar articles, of agglomerated or natural diamond (other stone, stone material)粘聚合成或天然金刚石制的其他石磨、石碾及类似品(其他石材、石料)

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

Previous6802 23Granite One level up6804Millstones, 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 Next6804 22Of other agglomerated abrasives or of ceramics

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.