---
title: "HSN Code for Other Articles of Mill Board | HSN 68132090 GST Rate"
description: "Find HSN and GST Rates for 68132090 related to Other Articles of Mill Board with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-68132090/"
---

# HSN Code 68132090: Other Articles of Mill Board

- [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 |
| --- | --- | --- | --- | --- |
| Containing asbestos : Asbestos friction materials | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 68132090 ?

It includes Asbestos Textile Fabrics

### How should mixed supplies be billed when Other Articles of Mill Board 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 Mill Board; Nil for exempt items if applicable).

### How much GST applies to Other Articles of Mill Board?

Under HSN 68132090, Other Articles of Mill Board attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other Articles of Mill Board?

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 Other Articles of Mill Board?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Other Articles of Mill Board?

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.

## India's trade performance: HSN Code 68132090 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹3 Cr (+217.78% YoY) — 0.0001% of India's total exports
- Imports: < ₹1 Crore (−44.44% YoY) — 0.0000% of India's total imports
- Trade balance: ₹3 Cr (Surplus); surplus rank #4098 of 12657 HSN codes
- Share of Sub-Chapter 6813: 0.39% of its exports; import side 0.04%
- Rank within Sub-Chapter 6813: #4 of 8 by export value; import-side #4

### Key metrics

- Export CAGR: -4.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7251 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +217.78% in FY 2024-25
- Contribution to Sub-Ch. 6813: 0.39% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 68132090

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. 6813 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6813 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3.86 | 0.0002% | — | 0.83% | 1.55 | 0.0000% | — | 0.45% | +2.31 | #6175 |
| FY 2019-20 | 2.30 | 0.0001% | −40.41% | 0.51% | < ₹1 Crore | 0.0000% | −65.16% | 0.21% | +1.76 | #6784 |
| FY 2020-21 | 2.12 | 0.0001% | −7.83% | 0.43% | < ₹1 Crore | 0.0000% | −77.78% | 0.05% | +2.00 | #6916 |
| FY 2021-22 | 2.99 | 0.0001% | +41.04% | 0.48% | < ₹1 Crore | 0.0000% | +25.00% | 0.05% | +2.84 | #6904 |
| FY 2022-23 | 4.65 | 0.0001% | +55.52% | 0.76% | < ₹1 Crore | 0.0000% | +126.67% | 0.11% | +4.31 | #6537 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −80.65% | 0.13% | < ₹1 Crore | 0.0000% | +5.88% | 0.10% | +0.54 | #8324 |
| FY 2024-25 | 2.86 | 0.0001% | +217.78% | 0.39% | < ₹1 Crore | 0.0000% | −44.44% | 0.04% | +2.66 | #7251 |

- CAGR (7-year): exports -4.87%/yr, imports -28.91%/yr (consistently Surplus)

## Key trade insights: HSN Code 68132090 export-import analysis

### Export decline: -4.87% CAGR over 7 years

India's exports under HSN Code 68132090 have declined at a compound annual rate of -4.87% over 7 fiscal years, falling from ₹3.86 Crore in FY 2018-19 to ₹2.86 Crore in FY 2024-25.

### HSN Code 68132090 ranked #7251 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 68132090 ranks #7251 out of 12657 HSN codes by total export value. Within Sub-Chapter 6813, it ranks #4 of 8. By trade surplus, it ranks #4098 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 68132090 exports

The strongest single-year export movement for HSN Code 68132090 was recorded in FY 2024-25, when exports surged by 217.78% over the prior year.

### India maintains a trade surplus of ₹2.66 Crore in HSN Code 68132090 goods

In FY 2024-25, India's exports of ₹2.86 Cr exceeded imports of ₹0.20 Cr, resulting in a trade surplus of ₹2.66 Crore — ranking #4098 of 12657 by surplus magnitude.

### Import growth of -28.91% CAGR signals stable import dependency for Other Articles of Mill Board

India's imports under HSN Code 68132090 have grown at -28.91% CAGR, reaching ₹0.20 Crore in FY 2024-25.

### HSN Code 68132090 contributes 0.39% of Sub-Chapter 6813 exports — ranked #4

Among the 8 HSN codes under Sub-Chapter 6813, HSN Code 68132090 ranks #4 by export value — accounting for 0.39% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #4).

## Related HSN Codes in Sub-Chapter 6813

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 68138100: Special Articles of Plaster or Cement](https://busy.in/hsn/hsn-68138100/) | ₹566 Cr |
| #2 | [HSN Code 68138900: Other Articles of Plaster or Cement](https://busy.in/hsn/hsn-68138900/) | ₹125 Cr |
| #3 | [HSN Code 68132010: Articles of Mill Board](https://busy.in/hsn/hsn-68132010/) | ₹46 Cr |
| #4 | HSN Code 68132090: Other Articles of Mill Board (this hsn code) | ₹3 Cr |
| — | [HSN Code 68131000: Asbestos Friction Materials (Other)](https://busy.in/hsn/hsn-68131000/) | — |
| — | [HSN Code 68139010: Other Friction Materials (Non-Asbestos)](https://busy.in/hsn/hsn-68139010/) | — |
| — | [HSN Code 68139090: Graphite Filter Candle](https://busy.in/hsn/hsn-68139090/) | — |
| — | [HSN Code 68139100: Non-Electrical Graphite Articles](https://busy.in/hsn/hsn-68139100/) | — |