--- title: "HSN Code for Special Articles of Plaster or Cement | HSN 68138100 GST Rate" description: "Find HSN and GST Rates for 68138100 related to Special Articles of Plaster or Cement with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-68138100/" --- # HSN Code 68138100: Special Articles of Plaster or Cement - [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 | | --- | --- | --- | --- | --- | | Not containing asbestos : Brake linings and pads | 9% | 9% | 18% | 0% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 68138100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹566 Cr (+3.12% YoY) — 0.0154% of India's total exports - Imports: ₹71 Cr (+13.20% YoY) — 0.0012% of India's total imports - Trade balance: ₹495 Cr (Surplus); surplus rank #644 of 12657 HSN codes - Share of Sub-Chapter 6813: 76.59% of its exports; import side 15.82% - Rank within Sub-Chapter 6813: #1 of 8 by export value; import-side #2 ### Key metrics - Export CAGR: 8.03% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #899 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +23.05% in FY 2021-22 - Contribution to Sub-Ch. 6813: 76.59% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 68138100 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 | 356.01 | 0.0156% | — | 76.74% | 78.15 | 0.0022% | — | 22.49% | +277.86 | #866 | | FY 2019-20 | 353.78 | 0.0161% | −0.63% | 78.92% | 53.70 | 0.0016% | −31.29% | 20.52% | +300.08 | #869 | | FY 2020-21 | 390.98 | 0.0182% | +10.52% | 78.53% | 46.22 | 0.0016% | −13.93% | 17.62% | +344.76 | #834 | | FY 2021-22 | 481.10 | 0.0153% | +23.05% | 77.37% | 49.91 | 0.0011% | +7.98% | 16.60% | +431.19 | #896 | | FY 2022-23 | 475.06 | 0.0131% | −1.26% | 78.13% | 49.39 | 0.0009% | −1.04% | 15.75% | +425.67 | #962 | | FY 2023-24 | 548.72 | 0.0152% | +15.51% | 79.29% | 62.90 | 0.0011% | +27.35% | 17.71% | +485.82 | #869 | | FY 2024-25 | 565.82 | 0.0154% | +3.12% | 76.59% | 71.20 | 0.0012% | +13.20% | 15.82% | +494.62 | #899 | - CAGR (7-year): exports 8.03%/yr, imports -1.54%/yr (consistently Surplus) ## Key trade insights: HSN Code 68138100 export-import analysis ### Consistent export growth: 8.03% CAGR over 7 years India's exports under HSN Code 68138100 have grown at a compound annual rate of 8.03% over 7 fiscal years, rising from ₹356.01 Crore in FY 2018-19 to ₹565.82 Crore in FY 2024-25. ### HSN Code 68138100 ranked #899 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 68138100 ranks #899 out of 12657 HSN codes by total export value. Within Sub-Chapter 6813, it ranks #1 of 8. By trade surplus, it ranks #644 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 68138100 exports The strongest single-year export movement for HSN Code 68138100 was recorded in FY 2021-22, when exports surged by 23.05% over the prior year. ### India maintains a trade surplus of ₹494.62 Crore in HSN Code 68138100 goods In FY 2024-25, India's exports of ₹565.82 Cr exceeded imports of ₹71.20 Cr, resulting in a trade surplus of ₹494.62 Crore — ranking #644 of 12657 by surplus magnitude. ### Import growth of -1.54% CAGR signals stable import dependency for Special Articles of Plaster or Cement India's imports under HSN Code 68138100 have grown at -1.54% CAGR, reaching ₹71.20 Crore in FY 2024-25. ### HSN Code 68138100 contributes 76.59% of Sub-Chapter 6813 exports — ranked #1 Among the 8 HSN codes under Sub-Chapter 6813, HSN Code 68138100 ranks #1 by export value — accounting for 76.59% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 15.82% share (rank #2). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-68132090/) | ₹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/) | — |