---
title: "HSN Code for Other Lagging Compounds | HSN 68159920 GST Rate"
description: "Find HSN and GST Rates for 68159920 related to Other Lagging Compounds with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-68159920/"
---

# HSN Code 68159920: Other Lagging Compounds

- [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 6815: Stone/mineral articles, carbon fibres](https://busy.in/hsn/sub-chapter-6815/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other articles : Other : Sanitary wares, kitchen wares and other made up articles of fly ash | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 68159920 ?

It includes Other Porcelain Sanitary Fixtures

### Do e‑way bill and e‑invoice apply for Other Lagging Compounds?

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.

### Can we claim ITC on inputs used to trade Other Lagging Compounds?

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

### Any common misclassification issue with Other Lagging Compounds?

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

### Does packaging or labelling change the GST for Other Lagging Compounds?

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.

### How much GST applies to Other Lagging Compounds?

Under HSN 68159920, Other Lagging Compounds attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other Lagging Compounds is sold with other items?

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

## India's trade performance: HSN Code 68159920 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−58.00% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (+7.14% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7784 of 12657 HSN codes
- Share of Sub-Chapter 6815: 0.02% of its exports; import side 0.03%
- Rank within Sub-Chapter 6815: #8 of 13 by export value; import-side #8

### Key metrics

- Export CAGR: -11.93% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9395 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +93.55% in FY 2022-23
- Contribution to Sub-Ch. 6815: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 68159920

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 6815 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6815 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.05% | 2.97 | 0.0001% | — | 0.11% | −2.52 | #8258 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +33.33% | 0.08% | 1.62 | 0.0000% | −45.45% | 0.07% | −1.02 | #8058 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −40.00% | 0.04% | < ₹1 Crore | 0.0000% | −57.41% | 0.05% | −0.33 | #8465 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −13.89% | 0.03% | < ₹1 Crore | 0.0000% | +40.58% | 0.04% | −0.66 | #8922 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +93.55% | 0.06% | < ₹1 Crore | 0.0000% | −62.89% | 0.01% | +0.24 | #8541 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −16.67% | 0.05% | < ₹1 Crore | 0.0000% | +133.33% | 0.04% | −0.34 | #8794 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −58.00% | 0.02% | < ₹1 Crore | 0.0000% | +7.14% | 0.03% | −0.69 | #9395 |

- CAGR (7-year): exports -11.93%/yr, imports -18.04%/yr (consistently Deficit)

## Key trade insights: HSN Code 68159920 export-import analysis

### Export decline: -11.93% CAGR over 7 years

India's exports under HSN Code 68159920 have declined at a compound annual rate of -11.93% over 7 fiscal years, falling from ₹0.45 Crore in FY 2018-19 to ₹0.21 Crore in FY 2024-25.

### HSN Code 68159920 ranked #9395 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 68159920 ranks #9395 out of 12657 HSN codes by total export value. Within Sub-Chapter 6815, it ranks #8 of 13. By trade surplus, it ranks #7784 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 68159920 exports

The strongest single-year export movement for HSN Code 68159920 was recorded in FY 2022-23, when exports surged by 93.55% over the prior year.

### India records a trade deficit of ₹0.69 Crore in HSN Code 68159920 goods

In FY 2024-25, India's imports of ₹0.90 Cr exceeded exports of ₹0.21 Cr, resulting in a trade deficit of ₹0.69 Crore — ranking #7784 of 12657 by surplus magnitude.

### Import growth of -18.04% CAGR signals stable import dependency for Other Lagging Compounds

India's imports under HSN Code 68159920 have grown at -18.04% CAGR, reaching ₹0.90 Crore in FY 2024-25.

### HSN Code 68159920 contributes 0.02% of Sub-Chapter 6815 exports — ranked #8

Among the 13 HSN codes under Sub-Chapter 6815, HSN Code 68159920 ranks #8 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #8).

## Related HSN Codes in Sub-Chapter 6815

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 68159990: Miscellaneous Lagging Compounds](https://busy.in/hsn/hsn-68159990/) | ₹837 Cr |
| #2 | [HSN Code 68151300: Articles of Asbestos Mixtures](https://busy.in/hsn/hsn-68151300/) | ₹83 Cr |
| #3 | [HSN Code 68151900: Other Articles of Asbestos](https://busy.in/hsn/hsn-68151900/) | ₹70 Cr |
| #4 | [HSN Code 68151200: Other Asbestos Cement Articles](https://busy.in/hsn/hsn-68151200/) | ₹41 Cr |
| #5 | [HSN Code 68159100: Asbestos and Similar Articles](https://busy.in/hsn/hsn-68159100/) | ₹35 Cr |
| #6 | [HSN Code 68151100: Articles of Asbestos Cement](https://busy.in/hsn/hsn-68151100/) | ₹26 Cr |
| #7 | [HSN Code 68159910: Lagging Compounds of Asbestos](https://busy.in/hsn/hsn-68159910/) | ₹23 Cr |
| #8 | HSN Code 68159920: Other Lagging Compounds (this hsn code) | < ₹1 Crore |
| #9 | [HSN Code 68152000: Asbestos Textile and Millboard Articles](https://busy.in/hsn/hsn-68152000/) | < ₹1 Crore |
| — | [HSN Code 68151010: Other Non-Electrical Graphite/Carbon Articles](https://busy.in/hsn/hsn-68151010/) | Nil |