---
title: "HSN Code for Asbestos Friction Materials (Other) | HSN 68131000 GST Rate"
description: "Find HSN and GST Rates for 68131000 related to Asbestos Friction Materials (Other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-68131000/"
---

# HSN Code 68131000: Asbestos Friction Materials (Other)

- [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 6813: Brake friction materials](https://busy.in/hsn/sub-chapter-6813/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials brake linings and pads | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 68131000 ?

It includes Other Glassware

### Can we claim ITC on inputs used to trade Asbestos Friction Materials (Other)?

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 Asbestos Friction Materials (Other) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Asbestos Friction Materials (Other); Nil for exempt items if applicable).

### How much GST applies to Asbestos Friction Materials (Other)?

Under HSN 68131000, Asbestos Friction Materials (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Asbestos Friction Materials (Other)?

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 Asbestos Friction Materials (Other)?

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.