What products are classified under HSN 68071010 ?
It includes Other Articles of Asphalt or Similar Material (Other)
HSN Code 68071010 represents Articles of Asphalt or Similar Material (Rolls) under GST classification. This code helps businesses identify Articles of Asphalt or Similar Material (Rolls) correctly for billing, taxation, and trade. With HSN Code 68071010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Articles of Asphalt or Similar Material (Rolls) .
HSN Code 68071010 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials | 6807 | Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) | In-rolls : Tarfelt roofing | 9% | 9% | 18% | 0% |
| 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials | 6807 | Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) | In-rolls : Tarfelt roofing | 9% | 9% | 18% | 0% |
Articles of Asphalt or Similar Material (Rolls) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| In-rolls : Other | |
| In-rolls : Other | |
| Other : Tarfelt roofing | |
| Other : Tarfelt roofing | |
| Other : Other | |
| Other : Other |
In-rolls : Other
In-rolls : Other
Other : Tarfelt roofing
Other : Tarfelt roofing
Other : Other
Other : Other
It includes Other Articles of Asphalt or Similar Material (Other)
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Under HSN 68071010, Articles of Asphalt or Similar Material (Rolls) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Articles of Asphalt or Similar Material (Rolls); Nil for exempt items if applicable).
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.