HSN Code 68138100: Special Articles of Plaster or Cement

HSN Code 68138100 represents Special Articles of Plaster or Cement under GST classification. This code helps businesses identify Special Articles of Plaster or Cement correctly for billing, taxation, and trade. With HSN Code 68138100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Special Articles of Plaster or Cement.

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
68	Articles of stone, plaster, cement, asbestos, mica or similar materials	6813	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	Not containing asbestos : Brake linings and pads	9%	9%	18%	0%
68	Articles of stone, plaster, cement, asbestos, mica or similar materials	6813	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	Not containing asbestos : Brake linings and pads	9%	9%	18%	0%

Description of goods

Not containing asbestos : Brake linings and pads

Chapter

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

Sub Chapter

6813 – 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

CGST 9%

SGST 9%

IGST 18%

CESS 0%

Description of goods

Not containing asbestos : Brake linings and pads

Chapter

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

Sub Chapter

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
68131000	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
68132010	Containing asbestos : Brake lining and pads
68132010	Containing asbestos : Brake lining and pads
68132090	Containing asbestos : Asbestos friction materials
68132090	Containing asbestos : Asbestos friction materials
68138900	Other
68138900	Other
68139010	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 other: asbestos friction materials
68139090	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 other: other
68139100	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 other: — not containing asbestos — other

HSN Code 68131000

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

HSN Code 68132010

Containing asbestos : Brake lining and pads

HSN Code 68132010

Containing asbestos : Brake lining and pads

HSN Code 68132090

Containing asbestos : Asbestos friction materials

HSN Code 68132090

Containing asbestos : Asbestos friction materials

HSN Code 68138900

Other

HSN Code 68138900

Other

HSN Code 68139010

HSN Code 68139090

HSN Code 68139100

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What products are classified under HSN 68138100 ?

It includes Other Asbestos Textile Articles

Can we claim ITC on inputs used to trade Special Articles of Plaster or Cement?

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

How much GST applies to Special Articles of Plaster or Cement?

Under HSN 68138100, Special Articles of Plaster or Cement attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Special Articles of Plaster or Cement?

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.

How should mixed supplies be billed when Special Articles of Plaster or Cement is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Special Articles of Plaster or Cement; Nil for exempt items if applicable).

Any common misclassification issue with Special Articles of Plaster or Cement?

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

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.

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