---
title: "HSN Code for Miscellaneous Lagging Compounds | HSN 68159990 GST Rate"
description: "Find HSN and GST Rates for 68159990 related to Miscellaneous Lagging Compounds with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-68159990/"
---

# HSN Code 68159990: Miscellaneous 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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 68159990 ?

It includes Vitreous China Sanitary Articles

### Do e‑way bill and e‑invoice apply for Miscellaneous 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 Miscellaneous 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 Miscellaneous 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.

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

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

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

Under HSN 68159990, Miscellaneous Lagging Compounds attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 68159990 (FY 2024-25)

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

- Exports: ₹837 Cr (+6.43% YoY) — 0.0227% of India's total exports
- Imports: ₹409 Cr (−3.05% YoY) — 0.0067% of India's total imports
- Trade balance: ₹428 Cr (Surplus); surplus rank #722 of 12657 HSN codes
- Share of Sub-Chapter 6815: 75.10% of its exports; import side 14.24%
- Rank within Sub-Chapter 6815: #1 of 13 by export value; import-side #4

### Key metrics

- Export CAGR: -0.94% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #616 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +28.73% in FY 2021-22
- Contribution to Sub-Ch. 6815: 75.10% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 68159990

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 | 885.93 | 0.0388% | — | 94.85% | 1,108.00 | 0.0309% | — | 41.89% | −222.07 | #385 |
| FY 2019-20 | 748.30 | 0.0340% | −15.54% | 94.32% | 1,021.23 | 0.0305% | −7.83% | 47.02% | −272.93 | #455 |
| FY 2020-21 | 840.57 | 0.0391% | +12.33% | 92.10% | 519.70 | 0.0178% | −49.11% | 34.79% | +320.87 | #435 |
| FY 2021-22 | 1,082.08 | 0.0345% | +28.73% | 88.22% | 602.45 | 0.0132% | +15.92% | 27.54% | +479.63 | #438 |
| FY 2022-23 | 748.19 | 0.0207% | −30.86% | 74.59% | 520.89 | 0.0091% | −13.54% | 20.30% | +227.30 | #648 |
| FY 2023-24 | 786.51 | 0.0217% | +5.12% | 75.97% | 421.70 | 0.0075% | −19.04% | 18.45% | +364.81 | #626 |
| FY 2024-25 | 837.08 | 0.0227% | +6.43% | 75.10% | 408.83 | 0.0067% | −3.05% | 14.24% | +428.25 | #616 |

- CAGR (7-year): exports -0.94%/yr, imports -15.31%/yr (consistently Surplus)

## Key trade insights: HSN Code 68159990 export-import analysis

### Export decline: -0.94% CAGR over 7 years

India's exports under HSN Code 68159990 have declined at a compound annual rate of -0.94% over 7 fiscal years, falling from ₹885.93 Crore in FY 2018-19 to ₹837.08 Crore in FY 2024-25.

### HSN Code 68159990 ranked #616 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 68159990 ranks #616 out of 12657 HSN codes by total export value. Within Sub-Chapter 6815, it ranks #1 of 13. By trade surplus, it ranks #722 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 68159990 exports

The strongest single-year export movement for HSN Code 68159990 was recorded in FY 2021-22, when exports surged by 28.73% over the prior year.

### India maintains a trade surplus of ₹428.25 Crore in HSN Code 68159990 goods

In FY 2024-25, India's exports of ₹837.08 Cr exceeded imports of ₹408.83 Cr, resulting in a trade surplus of ₹428.25 Crore — ranking #722 of 12657 by surplus magnitude.

### Import growth of -15.31% CAGR signals stable import dependency for Miscellaneous Lagging Compounds

India's imports under HSN Code 68159990 have grown at -15.31% CAGR, reaching ₹408.83 Crore in FY 2024-25.

### HSN Code 68159990 contributes 75.10% of Sub-Chapter 6815 exports — ranked #1

Among the 13 HSN codes under Sub-Chapter 6815, HSN Code 68159990 ranks #1 by export value — accounting for 75.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.24% share (rank #4).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-68159920/) | < ₹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 |