---
title: "HSN Code for Other Friction Materials (Non-Asbestos) | HSN 68139010 GST Rate"
description: "Find HSN and GST Rates for 68139010 related to Other Friction Materials (Non-Asbestos) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-68139010/"
---

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

- [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 |
| --- | --- | --- | --- | --- |
| 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% |

## Frequently asked questions

### 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.