--- title: "HSN Code for Articles of Natural or Artificial Stone for Building | HSN 68099000 GST Rate" description: "Find HSN and GST Rates for 68099000 related to Articles of Natural or Artificial Stone for Building with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-68099000/" --- # HSN Code 68099000: Articles of Natural or Artificial Stone for Building - [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 | | --- | --- | --- | --- | --- | | Other articles | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 68099000 ? It includes Worked Artificial Stone & Articles ### How much GST applies to Articles of Natural or Artificial Stone for Building? 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. ### Do e‑way bill and e‑invoice apply for Articles of Natural or Artificial Stone for Building? 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 Natural or Artificial Stone for Building? 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 Natural or Artificial Stone for Building? 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 Natural or Artificial Stone for Building? 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 Natural or Artificial Stone for Building is sold with other items? 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). ## India's trade performance: HSN Code 68099000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (−47.30% YoY) — 0.0000% of India's total exports - Imports: ₹20 Cr (−41.78% YoY) — 0.0003% of India's total imports - Trade balance: −₹19 Cr (Deficit); surplus rank #9503 of 12657 HSN codes - Share of Sub-Chapter 6809: 1.84% of its exports; import side 5.35% - Rank within Sub-Chapter 6809: #3 of 3 by export value; import-side #3 ### Key metrics - Export CAGR: -14.91% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7826 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +66.55% in FY 2022-23 - Contribution to Sub-Ch. 6809: 1.84% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 68099000 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 | 4.11 | 0.0002% | — | 17.99% | 32.34 | 0.0009% | — | 6.52% | −28.23 | #6104 | | FY 2019-20 | 1.69 | 0.0001% | −58.88% | 5.27% | 22.19 | 0.0007% | −31.39% | 4.86% | −20.50 | #7101 | | FY 2020-21 | 2.75 | 0.0001% | +62.72% | 7.19% | 16.27 | 0.0006% | −26.68% | 6.58% | −13.52 | #6644 | | FY 2021-22 | 2.96 | 0.0001% | +7.64% | 4.88% | 22.39 | 0.0005% | +37.62% | 6.22% | −19.43 | #6911 | | FY 2022-23 | 4.93 | 0.0001% | +66.55% | 6.53% | 35.10 | 0.0006% | +56.77% | 6.09% | −30.17 | #6471 | | FY 2023-24 | 2.96 | 0.0001% | −39.96% | 3.04% | 34.87 | 0.0006% | −0.66% | 6.86% | −31.91 | #7161 | | FY 2024-25 | 1.56 | 0.0000% | −47.30% | 1.84% | 20.30 | 0.0003% | −41.78% | 5.35% | −18.74 | #7826 | - CAGR (7-year): exports -14.91%/yr, imports -7.47%/yr (consistently Deficit) ## Key trade insights: HSN Code 68099000 export-import analysis ### Export decline: -14.91% CAGR over 7 years India's exports under HSN Code 68099000 have declined at a compound annual rate of -14.91% over 7 fiscal years, falling from ₹4.11 Crore in FY 2018-19 to ₹1.56 Crore in FY 2024-25. ### HSN Code 68099000 ranked #7826 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 68099000 ranks #7826 out of 12657 HSN codes by total export value. Within Sub-Chapter 6809, it ranks #3 of 3. By trade surplus, it ranks #9503 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 68099000 exports The strongest single-year export movement for HSN Code 68099000 was recorded in FY 2022-23, when exports surged by 66.55% over the prior year. ### India records a trade deficit of ₹18.74 Crore in HSN Code 68099000 goods In FY 2024-25, India's imports of ₹20.30 Cr exceeded exports of ₹1.56 Cr, resulting in a trade deficit of ₹18.74 Crore — ranking #9503 of 12657 by surplus magnitude. ### Import growth of -7.47% CAGR signals stable import dependency for Articles of Natural or Artificial Stone for Building India's imports under HSN Code 68099000 have grown at -7.47% CAGR, reaching ₹20.30 Crore in FY 2024-25. ### HSN Code 68099000 contributes 1.84% of Sub-Chapter 6809 exports — ranked #3 Among the 3 HSN codes under Sub-Chapter 6809, HSN Code 68099000 ranks #3 by export value — accounting for 1.84% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.35% share (rank #3). ## 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](https://busy.in/hsn/hsn-68091900/) | ₹9 Cr | | #3 | HSN Code 68099000: Articles of Natural or Artificial Stone for Building (this hsn code) | ₹2 Cr |