HSN Code 68138900 represents Other Articles of Plaster or Cement under GST classification. This code helps businesses identify Other Articles of Plaster or Cement correctly for billing, taxation, and trade. With HSN Code 68138900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Articles of Plaster or Cement.
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HSN Code 68138900 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
Other
9%
9%
18%
0%
Description of Goods
Other
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%
Other 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
Not containing asbestos : Brake linings and pads
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
Not containing asbestos : Brake linings and pads
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₹125 Cr
0.0034% of India’s total exports
India’s Imports
FY 2024-25₹374 Cr
0.0061% of India’s total imports
Trade Balance
FY 2024-25−₹249 Cr
Surplus rank #11474 of 12657 HSN codes
% of Sub-Chapter 6813
FY 2024-2516.86%
Share of Sub-Chapter 6813’s total exports in FY 2024-25
Import side: 83.03% of Sub-Chapter 6813’s imports
Rank Within Sub-Chapter 6813
FY 2024-25#2 of 8
Position by export value among HSN codes in Sub-Chapter 6813
Import-side rank: #1 of 8
At a glance
14.62%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#2386
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+43.93%
Peak Growth Year
FY 2021-22 · strongest single-year move
16.86%
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
−208.34
Exports
54.94 ₹ Cr
0.0024% share
— YoY
11.84% of Sub-Ch. 6813
Imports
263.28 ₹ Cr
0.0073% share
— YoY
75.77% of Sub-Ch. 6813
Balance
−152.21
Exports
50.07 ₹ Cr
0.0023% share
−8.86% YoY
11.17% of Sub-Ch. 6813
Imports
202.28 ₹ Cr
0.0060% share
−23.17% YoY
77.29% of Sub-Ch. 6813
Balance
−147.87
Exports
66.04 ₹ Cr
0.0031% share
+31.90% YoY
13.26% of Sub-Ch. 6813
Imports
213.91 ₹ Cr
0.0073% share
+5.75% YoY
81.55% of Sub-Ch. 6813
Balance
−152.02
Exports
95.05 ₹ Cr
0.0030% share
+43.93% YoY
15.29% of Sub-Ch. 6813
Imports
247.07 ₹ Cr
0.0054% share
+15.50% YoY
82.18% of Sub-Ch. 6813
Balance
−165.46
Exports
95.41 ₹ Cr
0.0026% share
+0.38% YoY
15.69% of Sub-Ch. 6813
Imports
260.87 ₹ Cr
0.0045% share
+5.59% YoY
83.21% of Sub-Ch. 6813
Balance
−179.32
Exports
108.53 ₹ Cr
0.0030% share
+13.75% YoY
15.68% of Sub-Ch. 6813
Imports
287.85 ₹ Cr
0.0051% share
+10.34% YoY
81.04% of Sub-Ch. 6813
Balance
−249.06
Exports
124.59 ₹ Cr
0.0034% share
+14.80% YoY
16.86% of Sub-Ch. 6813
Imports
373.65 ₹ Cr
0.0061% share
+29.81% YoY
83.03% of Sub-Ch. 6813
CAGR · 7-Year
Exports
14.62% /yr
Imports
6.01% /yr
reference, FY 2024-25
Export
₹738.77 Cr
Import
₹450.01 Cr
Trade Balance
+288.76
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.
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.
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.
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.
India's imports under HSN Code 68138900 have grown at 6.01% CAGR, reaching ₹373.65 Crore in FY 2024-25.
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).
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Clear answers to common queries about HSN Code 68138900 and GST compliance.
It includes Asbestos Felt and Yarn
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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).
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.
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.