---
title: "HSN Code for Articles of Asphalt or Bituminous Mixtures | HSN 68091100 GST Rate"
description: "Find HSN and GST Rates for 68091100 related to Articles of Asphalt or Bituminous Mixtures with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-68091100/"
---

# HSN Code 68091100: Articles of Asphalt or Bituminous Mixtures

- [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 6809: Plaster articles](https://busy.in/hsn/sub-chapter-6809/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Boards, sheets, panels, tiles and similar articles, not ornamented : Faced or reinforced with paper or paperboard only | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 68091100 ?

It includes Worked Granite & Articles Thereof

### How should mixed supplies be billed when Articles of Asphalt or Bituminous Mixtures 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 Bituminous Mixtures; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Articles of Asphalt or Bituminous Mixtures?

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.

### How much GST applies to Articles of Asphalt or Bituminous Mixtures?

Under HSN 68091100, Articles of Asphalt or Bituminous Mixtures attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Articles of Asphalt or Bituminous Mixtures?

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.

### Any common misclassification issue with Articles of Asphalt or Bituminous Mixtures?

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 Bituminous Mixtures?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 68091100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹75 Cr (+2.66% YoY) — 0.0020% of India's total exports
- Imports: ₹197 Cr (−34.28% YoY) — 0.0032% of India's total imports
- Trade balance: −₹123 Cr (Deficit); surplus rank #10963 of 12657 HSN codes
- Share of Sub-Chapter 6809: 87.73% of its exports; import side 51.90%
- Rank within Sub-Chapter 6809: #1 of 3 by export value; import-side #1

### Key metrics

- Export CAGR: 30.22% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3060 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +74.93% in FY 2019-20
- Contribution to Sub-Ch. 6809: 87.73% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 68091100

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. 6809 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6809 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 15.28 | 0.0007% | — | 66.87% | 211.29 | 0.0059% | — | 42.59% | −196.01 | #4445 |
| FY 2019-20 | 26.73 | 0.0012% | +74.93% | 83.40% | 168.80 | 0.0050% | −20.11% | 36.96% | −142.07 | #3747 |
| FY 2020-21 | 30.05 | 0.0014% | +12.42% | 78.54% | 114.68 | 0.0039% | −32.06% | 46.37% | −84.63 | #3657 |
| FY 2021-22 | 52.54 | 0.0017% | +74.84% | 86.61% | 186.43 | 0.0041% | +62.57% | 51.81% | −133.89 | #3300 |
| FY 2022-23 | 62.03 | 0.0017% | +18.06% | 82.15% | 340.99 | 0.0059% | +82.91% | 59.12% | −278.96 | #3186 |
| FY 2023-24 | 72.58 | 0.0020% | +17.01% | 74.56% | 299.78 | 0.0053% | −12.09% | 58.94% | −227.20 | #3022 |
| FY 2024-25 | 74.51 | 0.0020% | +2.66% | 87.73% | 197.01 | 0.0032% | −34.28% | 51.90% | −122.50 | #3060 |

- CAGR (7-year): exports 30.22%/yr, imports -1.16%/yr (consistently Deficit)

## Key trade insights: HSN Code 68091100 export-import analysis

### Consistent export growth: 30.22% CAGR over 7 years

India's exports under HSN Code 68091100 have grown at a compound annual rate of 30.22% over 7 fiscal years, rising from ₹15.28 Crore in FY 2018-19 to ₹74.51 Crore in FY 2024-25.

### HSN Code 68091100 ranked #3060 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 68091100 ranks #3060 out of 12657 HSN codes by total export value. Within Sub-Chapter 6809, it ranks #1 of 3. By trade surplus, it ranks #10963 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 68091100 exports

The strongest single-year export movement for HSN Code 68091100 was recorded in FY 2019-20, when exports surged by 74.93% over the prior year.

### India records a trade deficit of ₹122.50 Crore in HSN Code 68091100 goods

In FY 2024-25, India's imports of ₹197.01 Cr exceeded exports of ₹74.51 Cr, resulting in a trade deficit of ₹122.50 Crore — ranking #10963 of 12657 by surplus magnitude.

### Import growth of -1.16% CAGR signals stable import dependency for Articles of Asphalt or Bituminous Mixtures

India's imports under HSN Code 68091100 have grown at -1.16% CAGR, reaching ₹197.01 Crore in FY 2024-25.

### HSN Code 68091100 contributes 87.73% of Sub-Chapter 6809 exports — ranked #1

Among the 3 HSN codes under Sub-Chapter 6809, HSN Code 68091100 ranks #1 by export value — accounting for 87.73% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 51.90% share (rank #1).

## Related HSN Codes in Sub-Chapter 6809

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 68091100: Articles of Asphalt or Bituminous Mixtures (this hsn code) | ₹75 Cr |
| #2 | [HSN Code 68091900: Other Articles of Asphalt or Bituminous Materials](https://busy.in/hsn/hsn-68091900/) | ₹9 Cr |
| #3 | [HSN Code 68099000: Articles of Natural or Artificial Stone for Building](https://busy.in/hsn/hsn-68099000/) | ₹2 Cr |