--- title: "HSN Code for Articles of Slate & Similar Materials | HSN 68109100 GST Rate" description: "Find HSN and GST Rates for 68109100 related to Articles of Slate & Similar Materials with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-68109100/" --- # HSN Code 68109100: Articles of Slate & Similar 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 6810: Cement articles](https://busy.in/hsn/sub-chapter-6810/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other articles : Prefabricated structural components for building or civil engineering | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 68109100 ? It includes Containing asbestos- cement sheets ### Any common misclassification issue with Articles of Slate & Similar 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 Articles of Slate & Similar 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. ### Do e‑way bill and e‑invoice apply for Articles of Slate & Similar 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. ### How much GST applies to Articles of Slate & Similar Materials? Under HSN 68109100, Articles of Slate & Similar Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Articles of Slate & Similar Materials is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Articles of Slate & Similar Materials; Nil for exempt items if applicable). ## India's trade performance: HSN Code 68109100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹12 Cr (−13.07% YoY) — 0.0003% of India's total exports - Imports: ₹20 Cr (+278.42% YoY) — 0.0003% of India's total imports - Trade balance: −₹8 Cr (Deficit); surplus rank #8875 of 12657 HSN codes - Share of Sub-Chapter 6810: 0.24% of its exports; import side 11.56% - Rank within Sub-Chapter 6810: #4 of 7 by export value; import-side #3 ### Key metrics - Export CAGR: 6.98% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5564 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +59.35% in FY 2020-21 - Contribution to Sub-Ch. 6810: 0.24% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 68109100 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 | 8.03 | 0.0004% | — | 0.61% | 5.50 | 0.0002% | — | 9.61% | +2.53 | #5262 | | FY 2019-20 | 8.66 | 0.0004% | +7.85% | 0.45% | 61.31 | 0.0018% | +1,014.73% | 45.07% | −52.65 | #5198 | | FY 2020-21 | 13.80 | 0.0006% | +59.35% | 0.65% | 29.96 | 0.0010% | −51.13% | 36.53% | −16.16 | #4681 | | FY 2021-22 | 10.47 | 0.0003% | −24.13% | 0.29% | 4.66 | 0.0001% | −84.45% | 3.44% | +5.81 | #5424 | | FY 2022-23 | 12.31 | 0.0003% | +17.57% | 0.33% | 9.82 | 0.0002% | +110.73% | 9.83% | +2.49 | #5354 | | FY 2023-24 | 13.85 | 0.0004% | +12.51% | 0.33% | 5.19 | 0.0001% | −47.15% | 4.82% | +8.66 | #5279 | | FY 2024-25 | 12.04 | 0.0003% | −13.07% | 0.24% | 19.64 | 0.0003% | +278.42% | 11.56% | −7.60 | #5564 | - CAGR (7-year): exports 6.98%/yr, imports 23.63%/yr (consistently Deficit) ## Key trade insights: HSN Code 68109100 export-import analysis ### Consistent export growth: 6.98% CAGR over 7 years India's exports under HSN Code 68109100 have grown at a compound annual rate of 6.98% over 7 fiscal years, rising from ₹8.03 Crore in FY 2018-19 to ₹12.04 Crore in FY 2024-25. ### HSN Code 68109100 ranked #5564 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 68109100 ranks #5564 out of 12657 HSN codes by total export value. Within Sub-Chapter 6810, it ranks #4 of 7. By trade surplus, it ranks #8875 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 68109100 exports The strongest single-year export movement for HSN Code 68109100 was recorded in FY 2020-21, when exports surged by 59.35% over the prior year. ### India records a trade deficit of ₹7.60 Crore in HSN Code 68109100 goods In FY 2024-25, India's imports of ₹19.64 Cr exceeded exports of ₹12.04 Cr, resulting in a trade deficit of ₹7.60 Crore — ranking #8875 of 12657 by surplus magnitude. ### Import growth of 23.63% CAGR signals rising demand for Articles of Slate & Similar Materials India's imports under HSN Code 68109100 have grown at 23.63% CAGR, reaching ₹19.64 Crore in FY 2024-25. ### HSN Code 68109100 contributes 0.24% of Sub-Chapter 6810 exports — ranked #4 Among the 7 HSN codes under Sub-Chapter 6810, HSN Code 68109100 ranks #4 by export value — accounting for 0.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.56% share (rank #3). ## 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](https://busy.in/hsn/hsn-68101990/) | ₹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 (this hsn code) | ₹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 |