---
title: "HSN Code for Graphite Filter Candle | HSN 68139090 GST Rate"
description: "Find HSN and GST Rates for 68139090 related to Graphite Filter Candle with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-68139090/"
---

# HSN Code 68139090: Graphite Filter Candle

- [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: other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 68139090 ?

It includes Lead Crystal Glass Statues

### How much GST applies to Graphite Filter Candle?

Under HSN 68139090, Graphite Filter Candle attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Graphite Filter Candle?

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.

### Any common misclassification issue with Graphite Filter Candle?

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 Graphite Filter Candle is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Graphite Filter Candle; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Graphite Filter Candle?

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.