---
title: "HSN Code for Other Articles of Asphalt or Bituminous Materials | HSN 68091900 GST Rate"
description: "Find HSN and GST Rates for 68091900 related to Other Articles of Asphalt or Bituminous Materials with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-68091900/"
---

# HSN Code 68091900: Other Articles of Asphalt or Bituminous Materials

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 68091900 ?

It includes Other Worked Natural Stone Articles

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

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.

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

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

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

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.

### Can we claim ITC on inputs used to trade Other Articles of Asphalt or Bituminous Materials?

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

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

Under HSN 68091900, Other Articles of Asphalt or Bituminous Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other Articles of Asphalt or Bituminous Materials is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Articles of Asphalt or Bituminous Materials; Nil for exempt items if applicable).

## India's trade performance: HSN Code 68091900 (FY 2024-25)

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

- Exports: ₹9 Cr (−59.36% YoY) — 0.0002% of India's total exports
- Imports: ₹162 Cr (−6.70% YoY) — 0.0027% of India's total imports
- Trade balance: −₹153 Cr (Deficit); surplus rank #11120 of 12657 HSN codes
- Share of Sub-Chapter 6809: 10.43% of its exports; import side 42.76%
- Rank within Sub-Chapter 6809: #2 of 3 by export value; import-side #2

### Key metrics

- Export CAGR: 16.97% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5931 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +154.97% in FY 2023-24
- Contribution to Sub-Ch. 6809: 10.43% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 68091900

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 | 3.46 | 0.0002% | — | 15.14% | 252.48 | 0.0070% | — | 50.89% | −249.02 | #6305 |
| FY 2019-20 | 3.63 | 0.0002% | +4.91% | 11.33% | 265.72 | 0.0079% | +5.24% | 58.18% | −262.09 | #6218 |
| FY 2020-21 | 5.46 | 0.0003% | +50.41% | 14.27% | 116.34 | 0.0040% | −56.22% | 47.04% | −110.88 | #5834 |
| FY 2021-22 | 5.16 | 0.0002% | −5.49% | 8.51% | 151.02 | 0.0033% | +29.81% | 41.97% | −145.86 | #6308 |
| FY 2022-23 | 8.55 | 0.0002% | +65.70% | 11.32% | 200.68 | 0.0035% | +32.88% | 34.79% | −192.13 | #5832 |
| FY 2023-24 | 21.80 | 0.0006% | +154.97% | 22.40% | 173.97 | 0.0031% | −13.31% | 34.20% | −152.17 | #4653 |
| FY 2024-25 | 8.86 | 0.0002% | −59.36% | 10.43% | 162.31 | 0.0027% | −6.70% | 42.76% | −153.45 | #5931 |

- CAGR (7-year): exports 16.97%/yr, imports -7.10%/yr (consistently Deficit)

## Key trade insights: HSN Code 68091900 export-import analysis

### Consistent export growth: 16.97% CAGR over 7 years

India's exports under HSN Code 68091900 have grown at a compound annual rate of 16.97% over 7 fiscal years, rising from ₹3.46 Crore in FY 2018-19 to ₹8.86 Crore in FY 2024-25.

### HSN Code 68091900 ranked #5931 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 68091900 ranks #5931 out of 12657 HSN codes by total export value. Within Sub-Chapter 6809, it ranks #2 of 3. By trade surplus, it ranks #11120 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 68091900 exports

The strongest single-year export movement for HSN Code 68091900 was recorded in FY 2023-24, when exports surged by 154.97% over the prior year.

### India records a trade deficit of ₹153.45 Crore in HSN Code 68091900 goods

In FY 2024-25, India's imports of ₹162.31 Cr exceeded exports of ₹8.86 Cr, resulting in a trade deficit of ₹153.45 Crore — ranking #11120 of 12657 by surplus magnitude.

### Import growth of -7.10% CAGR signals stable import dependency for Other Articles of Asphalt or Bituminous Materials

India's imports under HSN Code 68091900 have grown at -7.10% CAGR, reaching ₹162.31 Crore in FY 2024-25.

### HSN Code 68091900 contributes 10.43% of Sub-Chapter 6809 exports — ranked #2

Among the 3 HSN codes under Sub-Chapter 6809, HSN Code 68091900 ranks #2 by export value — accounting for 10.43% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 42.76% share (rank #2).

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