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 or export of Special Articles of Plaster or Cement.
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HSN Code 68138100 relates to the following description.
Articles of stone, plaster, cement, asbestos, mica or similar materials
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%
Special Articles of Plaster or Cement does not include products with the following descriptions.
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
Containing asbestos : Brake lining and pads
Containing asbestos : Asbestos friction materials
Other
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
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
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
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
Containing asbestos : Brake lining and pads
Containing asbestos : Asbestos friction materials
Other
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
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
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
India’s Exports
FY 2024-25₹566 Cr
0.0154% of India’s total exports
India’s Imports
FY 2024-25₹71 Cr
0.0012% of India’s total imports
Trade Balance
FY 2024-25₹495 Cr
Surplus rank #644 of 12657 HSN codes
% of Sub-Chapter 6813
FY 2024-2576.59%
Share of Sub-Chapter 6813’s total exports in FY 2024-25
Import side: 15.82% of Sub-Chapter 6813’s imports
Rank Within Sub-Chapter 6813
FY 2024-25#1 of 8
Position by export value among HSN codes in Sub-Chapter 6813
Import-side rank: #2 of 8
At a glance
8.03%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#899
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+23.05%
Peak Growth Year
FY 2021-22 · strongest single-year move
76.59%
Contribution to Sub-Ch. 6813
Share of Sub-Chapter 6813 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+277.86
Exports
356.01 ₹ Cr
0.0156% share
— YoY
76.74% of Sub-Ch. 6813
Imports
78.15 ₹ Cr
0.0022% share
— YoY
22.49% of Sub-Ch. 6813
Balance
+300.08
Exports
353.78 ₹ Cr
0.0161% share
−0.63% YoY
78.92% of Sub-Ch. 6813
Imports
53.70 ₹ Cr
0.0016% share
−31.29% YoY
20.52% of Sub-Ch. 6813
Balance
+344.76
Exports
390.98 ₹ Cr
0.0182% share
+10.52% YoY
78.53% of Sub-Ch. 6813
Imports
46.22 ₹ Cr
0.0016% share
−13.93% YoY
17.62% of Sub-Ch. 6813
Balance
+431.19
Exports
481.10 ₹ Cr
0.0153% share
+23.05% YoY
77.37% of Sub-Ch. 6813
Imports
49.91 ₹ Cr
0.0011% share
+7.98% YoY
16.60% of Sub-Ch. 6813
Balance
+425.67
Exports
475.06 ₹ Cr
0.0131% share
−1.26% YoY
78.13% of Sub-Ch. 6813
Imports
49.39 ₹ Cr
0.0009% share
−1.04% YoY
15.75% of Sub-Ch. 6813
Balance
+485.82
Exports
548.72 ₹ Cr
0.0152% share
+15.51% YoY
79.29% of Sub-Ch. 6813
Imports
62.90 ₹ Cr
0.0011% share
+27.35% YoY
17.71% of Sub-Ch. 6813
Balance
+494.62
Exports
565.82 ₹ Cr
0.0154% share
+3.12% YoY
76.59% of Sub-Ch. 6813
Imports
71.20 ₹ Cr
0.0012% share
+13.20% YoY
15.82% of Sub-Ch. 6813
CAGR · 7-Year
Exports
8.03% /yr
Imports
−1.54% /yr
reference, FY 2024-25
Export
₹738.77 Cr
Import
₹450.01 Cr
Trade Balance
+288.76
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.
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.
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.
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.
India's imports under HSN Code 68138100 have grown at −1.54% CAGR, reaching ₹71.20 Crore in FY 2024-25.
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).
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Clear answers to common queries about HSN Code 68138100 and GST compliance.
It includes Other Asbestos Textile Articles
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 68138100, Special Articles of Plaster or Cement attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.