What products are classified under HSN 68099000 ?
It includes Worked Artificial Stone & Articles
HSN Code 68099000 represents Articles of Natural or Artificial Stone for Building under GST classification. This code helps businesses identify Articles of Natural or Artificial Stone for Building correctly for billing, taxation, and trade. With HSN Code 68099000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Articles of Natural or Artificial Stone for Building.
HSN Code 68099000 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 | 6809 | Articles of plaster or of compositions based on plaster | Other articles | 9% | 9% | 18% | 0% |
| 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials | 6809 | Articles of plaster or of compositions based on plaster | Other articles | 9% | 9% | 18% | 0% |
Articles of Natural or Artificial Stone for Building does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Boards, sheets, panels, tiles and similar articles, not ornamented : Faced or reinforced with paper or paperboard only | |
| Boards, sheets, panels, tiles and similar articles, not ornamented : Faced or reinforced with paper or paperboard only | |
| Boards, sheets, panels, tiles and similar articles, not ornamented : Other | |
| Boards, sheets, panels, tiles and similar articles, not ornamented : Other |
Boards, sheets, panels, tiles and similar articles, not ornamented : Faced or reinforced with paper or paperboard only
Boards, sheets, panels, tiles and similar articles, not ornamented : Faced or reinforced with paper or paperboard only
Boards, sheets, panels, tiles and similar articles, not ornamented : Other
Boards, sheets, panels, tiles and similar articles, not ornamented : Other
| Order Number | Description |
|---|---|
| Acrymold (AAR (Authority For Advance Ruling), Maharashtra) |
Acrymold (AAR (Authority For Advance Ruling), Maharashtra)
It includes Worked Artificial Stone & Articles
Under HSN 68099000, Articles of Natural or Artificial Stone for Building attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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 Natural or Artificial Stone for Building; 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.