HSN Code 68109990: Other Articles of Natural or Artificial Slate

HSN Code 68109990 represents Other Articles of Natural or Artificial Slate under GST classification. This code helps businesses identify Other Articles of Natural or Artificial Slate correctly for billing, taxation, and trade. With HSN Code 68109990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Articles of Natural or Artificial Slate.

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Description of Goods for HSN Code 68109990

HSN Code 68109990 relates to the following description.

Description of Goods

Other articles : Other : Other

Chapter

68 - Articles of stone, plaster, cement, asbestos, mica or similar materials

Sub Chapter

6810 - Articles of cement, of concrete or of artificial stone, whether or not reinforced

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 68109990 not include?

Other Articles of Natural or Artificial Slate does not include products with the following descriptions.

Tiles, flagstones, bricks and similar articles : Building blocks and bricks : Cement bricks

Tiles, flagstones, bricks and similar articles : Building blocks and bricks : Other

Tiles, flagstones, bricks and similar articles : Other : Cement tiles for mosaic

Other articles : Prefabricated structural components for building or civil engineering

India’s Trade Performance — HSN Code 68109990 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹2,720 Cr

+12.74% vs FY 2023-24

0.0739% of India’s total exports

India’s Imports

FY 2024-25

₹67 Cr

+88.87% vs FY 2023-24

0.0011% of India’s total imports

Trade Balance

FY 2024-25

₹2,653 Cr

Trade Surplus

Surplus rank #137 of 12657 HSN codes

% of Sub-Chapter 6810

FY 2024-25

53.08%

Share of Sub-Chapter 6810’s total exports in FY 2024-25

Import side: 39.15% of Sub-Chapter 6810’s imports

Rank Within Sub-Chapter 6810

FY 2024-25

#1 of 7

Position by export value among HSN codes in Sub-Chapter 6810

Import-side rank: #2 of 7

At a glance

24.13%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#191

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+83.00%

Peak Growth Year

FY 2021-22 · strongest single-year move

53.08%

Contribution to Sub-Ch. 6810

Share of Sub-Chapter 6810 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 68109990

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #442

Balance

+705.77

Exports

743.54 ₹ Cr

0.0325% share

YoY

56.55% of Sub-Ch. 6810

Imports

37.77 ₹ Cr

0.0011% share

YoY

66.01% of Sub-Ch. 6810

FY 2019-20 Exp. Rank #308

Balance

+1,007.36

Exports

1,053.76 ₹ Cr

0.0479% share

+41.72% YoY

54.65% of Sub-Ch. 6810

Imports

46.40 ₹ Cr

0.0014% share

+22.85% YoY

34.11% of Sub-Ch. 6810

FY 2020-21 Exp. Rank #300

Balance

+1,117.09

Exports

1,136.89 ₹ Cr

0.0529% share

+7.89% YoY

53.87% of Sub-Ch. 6810

Imports

19.80 ₹ Cr

0.0007% share

−57.33% YoY

24.14% of Sub-Ch. 6810

FY 2021-22 Exp. Rank #224

Balance

+2,023.94

Exports

2,080.50 ₹ Cr

0.0663% share

+83.00% YoY

56.63% of Sub-Ch. 6810

Imports

56.56 ₹ Cr

0.0012% share

+185.66% YoY

41.73% of Sub-Ch. 6810

FY 2022-23 Exp. Rank #230

Balance

+2,114.75

Exports

2,159.70 ₹ Cr

0.0596% share

+3.81% YoY

58.54% of Sub-Ch. 6810

Imports

44.95 ₹ Cr

0.0008% share

−20.53% YoY

45.02% of Sub-Ch. 6810

FY 2023-24 Exp. Rank #202

Balance

+2,377.06

Exports

2,412.28 ₹ Cr

0.0667% share

+11.70% YoY

56.85% of Sub-Ch. 6810

Imports

35.22 ₹ Cr

0.0006% share

−21.65% YoY

32.71% of Sub-Ch. 6810

FY 2024-25 Exp. Rank #191

Balance

+2,653.06

Exports

2,719.58 ₹ Cr

0.0739% share

+12.74% YoY

53.08% of Sub-Ch. 6810

Imports

66.52 ₹ Cr

0.0011% share

+88.87% YoY

39.15% of Sub-Ch. 6810

CAGR · 7-Year

Exports

24.13% /yr

Imports

9.89% /yr

Consistently Surplus
Sub-Chapter 6810 total

reference, FY 2024-25

Export

₹5,123.55 Cr

Import

₹169.93 Cr

Trade Balance

+4,953.62

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 68109990 Export-Import Analysis

Consistent Export Growth: 24.13% CAGR Over 7 Years

India's exports under HSN Code 68109990 have grown at a compound annual rate of 24.13% over 7 fiscal years, rising from ₹743.54 Crore in FY 2018-19 to ₹2,719.58 Crore in FY 2024-25.

HSN Code 68109990 Ranked #191 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 68109990 ranks #191 out of 12657 HSN codes by total export value. Within Sub-Chapter 6810, it ranks #1 of 7. By trade surplus, it ranks #137 of 12657.

FY 2021-22 Was the Strongest Growth Year for HSN Code 68109990 Exports

The strongest single-year export movement for HSN Code 68109990 was recorded in FY 2021-22, when exports surged by 83.00% over the prior year.

India Maintains a Trade Surplus of ₹2,653.06 Crore in HSN Code 68109990 Goods

In FY 2024-25, India's exports of ₹2,719.58 Cr exceeded imports of ₹66.52 Cr, resulting in a trade surplus of ₹2,653.06 Crore — ranking #137 of 12657 by surplus magnitude.

Import Growth of 9.89% CAGR Signals Stable Import Dependency for Other Articles of Natural or Artificial Slate

India's imports under HSN Code 68109990 have grown at 9.89% CAGR, reaching ₹66.52 Crore in FY 2024-25.

HSN Code 68109990 Contributes 53.08% of Sub-Chapter 6810 Exports — Ranked #1

Among the 7 HSN codes under Sub-Chapter 6810, HSN Code 68109990 ranks #1 by export value — accounting for 53.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 39.15% share (rank #2).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 68109990 and GST compliance.

What products are classified under HSN 68109990 ?

It includes Other Worked Monumental or Building Stone

Does packaging or labelling change the GST for Other Articles of Natural or Artificial Slate?

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 Other Articles of Natural or Artificial Slate?

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 Natural or Artificial Slate?

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

How much GST applies to Other Articles of Natural or Artificial Slate?

Under HSN 68109990, Other Articles of Natural or Artificial Slate attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Other Articles of Natural or Artificial Slate?

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 Other Articles of Natural or Artificial Slate 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 Natural or Artificial Slate; Nil for exempt items if applicable).

Important Disclaimer

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.