--- title: "HSN Code for Other Worked Artificial Stone Articles | HSN 68101990 GST Rate" description: "Find HSN and GST Rates for 68101990 related to Other Worked Artificial Stone Articles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-68101990/" --- # HSN Code 68101990: Other Worked Artificial Stone Articles - [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 6810: Cement articles](https://busy.in/hsn/sub-chapter-6810/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Tiles, flagstones, bricks and similar articles : Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 68101990 ? It includes Other Articles of Natural or Artificial Slate ### How should mixed supplies be billed when Other Worked Artificial Stone Articles is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Worked Artificial Stone Articles; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Worked Artificial Stone Articles? 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 Other Worked Artificial Stone Articles? Under HSN 68101990, Other Worked Artificial Stone Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other Worked Artificial Stone Articles? 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 Worked Artificial Stone Articles? 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 Worked Artificial Stone Articles? 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 68101990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,033 Cr (+38.06% YoY) — 0.0552% of India's total exports - Imports: ₹71 Cr (+14.29% YoY) — 0.0012% of India's total imports - Trade balance: ₹1,962 Cr (Surplus); surplus rank #191 of 12657 HSN codes - Share of Sub-Chapter 6810: 39.69% of its exports; import side 41.71% - Rank within Sub-Chapter 6810: #2 of 7 by export value; import-side #1 ### Key metrics - Export CAGR: 37.58% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #262 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +123.78% in FY 2019-20 - Contribution to Sub-Ch. 6810: 39.69% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 68101990 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. 6810 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6810 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 299.79 | 0.0131% | — | 22.80% | 8.58 | 0.0002% | — | 14.99% | +291.21 | #991 | | FY 2019-20 | 670.86 | 0.0305% | +123.78% | 34.79% | 21.23 | 0.0006% | +147.44% | 15.61% | +649.63 | #495 | | FY 2020-21 | 809.47 | 0.0376% | +20.66% | 38.36% | 19.44 | 0.0007% | −8.43% | 23.70% | +790.03 | #446 | | FY 2021-22 | 1,395.69 | 0.0445% | +72.42% | 37.99% | 71.98 | 0.0016% | +270.27% | 53.10% | +1,323.71 | #349 | | FY 2022-23 | 1,313.20 | 0.0363% | −5.91% | 35.60% | 42.77 | 0.0007% | −40.58% | 42.83% | +1,270.43 | #390 | | FY 2023-24 | 1,472.82 | 0.0407% | +12.16% | 34.71% | 62.01 | 0.0011% | +44.98% | 57.60% | +1,410.81 | #346 | | FY 2024-25 | 2,033.34 | 0.0552% | +38.06% | 39.69% | 70.87 | 0.0012% | +14.29% | 41.71% | +1,962.47 | #262 | - CAGR (7-year): exports 37.58%/yr, imports 42.18%/yr (consistently Surplus) ## Key trade insights: HSN Code 68101990 export-import analysis ### Consistent export growth: 37.58% CAGR over 7 years India's exports under HSN Code 68101990 have grown at a compound annual rate of 37.58% over 7 fiscal years, rising from ₹299.79 Crore in FY 2018-19 to ₹2,033.34 Crore in FY 2024-25. ### HSN Code 68101990 ranked #262 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 68101990 ranks #262 out of 12657 HSN codes by total export value. Within Sub-Chapter 6810, it ranks #2 of 7. By trade surplus, it ranks #191 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 68101990 exports The strongest single-year export movement for HSN Code 68101990 was recorded in FY 2019-20, when exports surged by 123.78% over the prior year. ### India maintains a trade surplus of ₹1,962.47 Crore in HSN Code 68101990 goods In FY 2024-25, India's exports of ₹2,033.34 Cr exceeded imports of ₹70.87 Cr, resulting in a trade surplus of ₹1,962.47 Crore — ranking #191 of 12657 by surplus magnitude. ### Import growth of 42.18% CAGR signals rising demand for Other Worked Artificial Stone Articles India's imports under HSN Code 68101990 have grown at 42.18% CAGR, reaching ₹70.87 Crore in FY 2024-25. ### HSN Code 68101990 contributes 39.69% of Sub-Chapter 6810 exports — ranked #2 Among the 7 HSN codes under Sub-Chapter 6810, HSN Code 68101990 ranks #2 by export value — accounting for 39.69% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 41.71% share (rank #1). ## Related HSN Codes in Sub-Chapter 6810 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 68109990: Other Articles of Natural or Artificial Slate](https://busy.in/hsn/hsn-68109990/) | ₹2,720 Cr | | #2 | HSN Code 68101990: Other Worked Artificial Stone Articles (this hsn code) | ₹2,033 Cr | | #3 | [HSN Code 68101190: Other Worked Natural Stone Articles](https://busy.in/hsn/hsn-68101190/) | ₹345 Cr | | #4 | [HSN Code 68109100: Articles of Slate & Similar Materials](https://busy.in/hsn/hsn-68109100/) | ₹12 Cr | | #5 | [HSN Code 68109910: Other Concrete & Article](https://busy.in/hsn/hsn-68109910/) | ₹8 Cr | | #6 | [HSN Code 68101110: Worked Granite & Articles Thereof](https://busy.in/hsn/hsn-68101110/) | ₹3 Cr | | #7 | [HSN Code 68101910: Worked Artificial Stone & Articles](https://busy.in/hsn/hsn-68101910/) | ₹3 Cr |