--- title: "HSN Code for Articles of Asphalt or Similar Material (Rolls) | HSN 68071010 GST Rate" description: "Find HSN and GST Rates for 68071010 related to Articles of Asphalt or Similar Material (Rolls) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-68071010/" --- # HSN Code 68071010: Articles of Asphalt or Similar Material (Rolls) - [Section 13: Guide to HSN Section 13](https://busy.in/hsn/section-13/) - [Chapter 68: Stone, Cement & Plaster Items](https://busy.in/hsn/chapter-68/) - [Sub-chapter 6807: Articles Of Asphalt, Petroleum Bitumen](https://busy.in/hsn/sub-chapter-6807/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | In-rolls : Tarfelt roofing | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 68071010 ? It includes Other Articles of Asphalt or Similar Material (Other) ### Do e‑way bill and e‑invoice apply for Articles of Asphalt or Similar Material (Rolls)? 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. ### Does packaging or labelling change the GST for Articles of Asphalt or Similar Material (Rolls)? 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. ### How much GST applies to Articles of Asphalt or Similar Material (Rolls)? Under HSN 68071010, Articles of Asphalt or Similar Material (Rolls) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Articles of Asphalt or Similar Material (Rolls)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Articles of Asphalt or Similar Material (Rolls)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Articles of Asphalt or Similar Material (Rolls) is sold with other items? 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). ## India's trade performance: HSN Code 68071010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+102.56% YoY) — 0.0000% of India's total exports - Imports: ₹13 Cr (−38.69% YoY) — 0.0002% of India's total imports - Trade balance: −₹12 Cr (Deficit); surplus rank #9193 of 12657 HSN codes - Share of Sub-Chapter 6807: 2.90% of its exports; import side 8.32% - Rank within Sub-Chapter 6807: #4 of 4 by export value; import-side #4 ### Key metrics - Export CAGR: 24.71% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8446 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +275.86% in FY 2020-21 - Contribution to Sub-Ch. 6807: 2.90% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 68071010 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 6807 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6807 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.98% | 13.58 | 0.0004% | — | 14.49% | −13.37 | #8774 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +38.10% | 1.79% | 14.61 | 0.0004% | +7.58% | 17.01% | −14.32 | #8585 | | FY 2020-21 | 1.09 | 0.0001% | +275.86% | 6.56% | 14.88 | 0.0005% | +1.85% | 20.87% | −13.79 | #7594 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −38.53% | 5.58% | 18.73 | 0.0004% | +25.87% | 15.80% | −18.06 | #8350 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +29.85% | 4.19% | 7.42 | 0.0001% | −60.38% | 4.72% | −6.55 | #8228 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −55.17% | 1.88% | 20.86 | 0.0004% | +181.13% | 12.17% | −20.47 | #8999 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +102.56% | 2.90% | 12.79 | 0.0002% | −38.69% | 8.32% | −12.00 | #8446 | - CAGR (7-year): exports 24.71%/yr, imports -0.99%/yr (consistently Deficit) ## Key trade insights: HSN Code 68071010 export-import analysis ### Consistent export growth: 24.71% CAGR over 7 years India's exports under HSN Code 68071010 have grown at a compound annual rate of 24.71% over 7 fiscal years, rising from ₹0.21 Crore in FY 2018-19 to ₹0.79 Crore in FY 2024-25. ### HSN Code 68071010 ranked #8446 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 68071010 ranks #8446 out of 12657 HSN codes by total export value. Within Sub-Chapter 6807, it ranks #4 of 4. By trade surplus, it ranks #9193 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 68071010 exports The strongest single-year export movement for HSN Code 68071010 was recorded in FY 2020-21, when exports surged by 275.86% over the prior year. ### India records a trade deficit of ₹12.00 Crore in HSN Code 68071010 goods In FY 2024-25, India's imports of ₹12.79 Cr exceeded exports of ₹0.79 Cr, resulting in a trade deficit of ₹12.00 Crore — ranking #9193 of 12657 by surplus magnitude. ### Import growth of -0.99% CAGR signals stable import dependency for Articles of Asphalt or Similar Material (Rolls) India's imports under HSN Code 68071010 have grown at -0.99% CAGR, reaching ₹12.79 Crore in FY 2024-25. ### HSN Code 68071010 contributes 2.90% of Sub-Chapter 6807 exports — ranked #4 Among the 4 HSN codes under Sub-Chapter 6807, HSN Code 68071010 ranks #4 by export value — accounting for 2.90% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.32% share (rank #4). ## Related HSN Codes in Sub-Chapter 6807 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 68071090: Other Articles of Asphalt or Similar Material (Rolls)](https://busy.in/hsn/hsn-68071090/) | ₹15 Cr | | #2 | [HSN Code 68079090: Other Articles of Asphalt or Similar Material (Other)](https://busy.in/hsn/hsn-68079090/) | ₹8 Cr | | #3 | [HSN Code 68079010: Articles of Asphalt or Similar Material (Other)](https://busy.in/hsn/hsn-68079010/) | ₹4 Cr | | #4 | HSN Code 68071010: Articles of Asphalt or Similar Material (Rolls) (this hsn code) | < ₹1 Crore |