What products are classified under HSN 68079090 ?
It includes Other Articles of Asphalt or Bituminous Materials
HSN Code 68079090 represents Other Articles of Asphalt or Similar Material (Other) under GST classification. This code helps businesses identify Other Articles of Asphalt or Similar Material (Other) correctly for billing, taxation, and trade. With HSN Code 68079090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Articles of Asphalt or Similar Material (Other).
HSN Code 68079090 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) | Other : Other | 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) | Other : Other | 9% | 9% | 18% | 0% |
Other Articles of Asphalt or Similar Material (Other) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| In-rolls : Tarfelt roofing | |
| In-rolls : Tarfelt roofing | |
| In-rolls : Other | |
| In-rolls : Other | |
| Other : Tarfelt roofing | |
| Other : Tarfelt roofing |
In-rolls : Tarfelt roofing
In-rolls : Tarfelt roofing
In-rolls : Other
In-rolls : Other
Other : Tarfelt roofing
Other : Tarfelt roofing
It includes Other Articles of Asphalt or Bituminous Materials
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Articles of Asphalt or Similar Material (Other); Nil for exempt items if applicable).
Under HSN 68079090, Other Articles of Asphalt or Similar Material (Other) 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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.