HSN Code 68139010: Other Friction Materials (Non-Asbestos)

HSN Code 68139010 represents Other Friction Materials (Non-Asbestos) under GST classification. This code helps businesses identify Other Friction Materials (Non-Asbestos) correctly for billing, taxation, and trade. With HSN Code 68139010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Friction Materials (Non-Asbestos).

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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	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	9%	9%	18%	0%

Description of goods

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

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%

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
68138100	Not containing asbestos : Brake linings and pads
68138100	Not containing asbestos : Brake linings and pads
68138900	Other
68138900	Other
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

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 68138100

Not containing asbestos : Brake linings and pads

HSN Code 68138100

Not containing asbestos : Brake linings and pads

HSN Code 68138900

Other

HSN Code 68138900

Other

HSN Code 68139090

HSN Code 68139100

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What products are classified under HSN 68139010 ?

It includes Other Glass Fibre Non-Woven Products

How much GST applies to Other Friction Materials (Non-Asbestos)?

Under HSN 68139010, Other Friction Materials (Non-Asbestos) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Other Friction Materials (Non-Asbestos)?

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

Does packaging or labelling change the GST for Other Friction Materials (Non-Asbestos)?

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.

Do e‑way bill and e‑invoice apply for Other Friction Materials (Non-Asbestos)?

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.

How should mixed supplies be billed when Other Friction Materials (Non-Asbestos) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Friction Materials (Non-Asbestos); Nil for exempt items if applicable).

Any common misclassification issue with Other Friction Materials (Non-Asbestos)?

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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