---
title: "HSN Code for Non-Electrical Graphite Articles | HSN 68139100 GST Rate"
description: "Find HSN and GST Rates for 68139100 related to Non-Electrical Graphite Articles with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-68139100/"
---

# HSN Code 68139100: Non-Electrical Graphite Articles

- [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: — not containing asbestos — other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 68139100 ?

It includes Glass Fibre Woven Fabrics of Rovings

### How should mixed supplies be billed when Non-Electrical Graphite Articles is sold with other items?

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

### Any common misclassification issue with Non-Electrical Graphite Articles?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Non-Electrical Graphite Articles?

Under HSN 68139100, Non-Electrical Graphite Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Non-Electrical Graphite Articles?

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

### Do e‑way bill and e‑invoice apply for Non-Electrical Graphite Articles?

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.