---
title: "HSN Code for Other Articles of Plaster or Cement | HSN 68138900 GST Rate"
description: "Find HSN and GST Rates for 68138900 related to Other Articles of Plaster or Cement with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-68138900/"
---

# HSN Code 68138900: Other 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 |
| --- | --- | --- | --- | --- |
| Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 68138900 ?

It includes Asbestos Felt and Yarn

### Can we claim ITC on inputs used to trade Other 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.

### Any common misclassification issue with Other 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.

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

### Do e‑way bill and e‑invoice apply for Other Articles of Plaster or Cement?

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 Other 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.

## India's trade performance: HSN Code 68138900 (FY 2024-25)

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

- Exports: ₹125 Cr (+14.80% YoY) — 0.0034% of India's total exports
- Imports: ₹374 Cr (+29.81% YoY) — 0.0061% of India's total imports
- Trade balance: −₹249 Cr (Deficit); surplus rank #11474 of 12657 HSN codes
- Share of Sub-Chapter 6813: 16.86% of its exports; import side 83.03%
- Rank within Sub-Chapter 6813: #2 of 8 by export value; import-side #1

### Key metrics

- Export CAGR: 14.62% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2386 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +43.93% in FY 2021-22
- Contribution to Sub-Ch. 6813: 16.86% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 68138900

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 | 54.94 | 0.0024% | — | 11.84% | 263.28 | 0.0073% | — | 75.77% | −208.34 | #2731 |
| FY 2019-20 | 50.07 | 0.0023% | −8.86% | 11.17% | 202.28 | 0.0060% | −23.17% | 77.29% | −152.21 | #2870 |
| FY 2020-21 | 66.04 | 0.0031% | +31.90% | 13.26% | 213.91 | 0.0073% | +5.75% | 81.55% | −147.87 | #2553 |
| FY 2021-22 | 95.05 | 0.0030% | +43.93% | 15.29% | 247.07 | 0.0054% | +15.50% | 82.18% | −152.02 | #2484 |
| FY 2022-23 | 95.41 | 0.0026% | +0.38% | 15.69% | 260.87 | 0.0045% | +5.59% | 83.21% | −165.46 | #2591 |
| FY 2023-24 | 108.53 | 0.0030% | +13.75% | 15.68% | 287.85 | 0.0051% | +10.34% | 81.04% | −179.32 | #2471 |
| FY 2024-25 | 124.59 | 0.0034% | +14.80% | 16.86% | 373.65 | 0.0061% | +29.81% | 83.03% | −249.06 | #2386 |

- CAGR (7-year): exports 14.62%/yr, imports 6.01%/yr (consistently Deficit)

## Key trade insights: HSN Code 68138900 export-import analysis

### Consistent export growth: 14.62% CAGR over 7 years

India's exports under HSN Code 68138900 have grown at a compound annual rate of 14.62% over 7 fiscal years, rising from ₹54.94 Crore in FY 2018-19 to ₹124.59 Crore in FY 2024-25.

### HSN Code 68138900 ranked #2386 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 68138900 ranks #2386 out of 12657 HSN codes by total export value. Within Sub-Chapter 6813, it ranks #2 of 8. By trade surplus, it ranks #11474 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 68138900 exports

The strongest single-year export movement for HSN Code 68138900 was recorded in FY 2021-22, when exports surged by 43.93% over the prior year.

### India records a trade deficit of ₹249.06 Crore in HSN Code 68138900 goods

In FY 2024-25, India's imports of ₹373.65 Cr exceeded exports of ₹124.59 Cr, resulting in a trade deficit of ₹249.06 Crore — ranking #11474 of 12657 by surplus magnitude.

### Import growth of 6.01% CAGR signals stable import dependency for Other Articles of Plaster or Cement

India's imports under HSN Code 68138900 have grown at 6.01% CAGR, reaching ₹373.65 Crore in FY 2024-25.

### HSN Code 68138900 contributes 16.86% of Sub-Chapter 6813 exports — ranked #2

Among the 8 HSN codes under Sub-Chapter 6813, HSN Code 68138900 ranks #2 by export value — accounting for 16.86% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 83.03% share (rank #1).

## 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 (this hsn code) | ₹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/) | — |