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HSN Code 68159990: Other Articles of Stone or Mineral Substances

HSN Code 68159990 represents Other Articles of Stone or Mineral Substances under GST classification. This code helps businesses identify Other Articles of Stone or Mineral Substances correctly for billing, taxation, and trade. With HSN Code 68159990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Articles of Stone or Mineral Substances.

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Description of Goods for HSN Code 68159990

HSN Code 68159990 relates to the following description.

Description of Goods

Other articles : Other : Other

Chapter

68 - Articles of stone, plaster, cement, asbestos, mica or similar materials

Sub Chapter

6815 - Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than Fly ash bricks; Fly ash aggregates; Fly ash blocks]

CGST

2.5% or 6% or 9%

SGST

2.5% or 6% or 9%

IGST

5% or 12% or 18%

CESS

0%

5% for stone inlay work and handicraft stone art ware; 12% with input tax credit or 6% without input tax credit for fly ash aggregates and blocks; 18% for other articles. Source: Notification 14/2025-Central Tax (Rate); Notification 02/2022-Central Tax (Rate).

What does HSN Code 68159990 not include?

Other Articles of Stone or Mineral Substances does not include products with the following descriptions.

HSN Code 68151010

Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included non-electrical articles of graphite or other carbon: graphite filter candle

HSN Code 68151020

Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included non-electrical articles of graphite or other carbon: non-electrical articles of graphite

HSN Code 68151090

Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included non-electrical articles of graphite or other carbon: other

HSN Code 68151100

Carbon fibres; articles of carbon fibres for non-electrical uses; other articles of graphite or other carbon for non-electrical uses: Carbon fibres

HSN Code 68151200

Carbon fibres; articles of carbon fibres for non-electrical uses; other articles of graphite or other carbon for non-electrical uses: Fabrics of carbon fibres

HSN Code 68151300

Carbon fibres; articles of carbon fibres for non-electrical uses; other articles of graphite or other carbon for non-electrical uses: Other articles of carbon fibres

HSN Code 68151900

Carbon fibres; articles of carbon fibres for non-electrical uses; other articles of graphite or other carbon for non-electrical uses: Other

HSN Code 68159100

Other articles : Containing magnesite, magnesia in the form of periclase, dolomite including in the form of dolime, or chromite

HSN Code 68159910

Other articles : Other : Bricks and tiles of fly ash- with ITC (w.e.f. 01.04.2022)

HSN Code 68159910

Other articles : Other : Bricks and tiles of fly ash- without ITC (w.e.f. 01.04.2022)

HSN Code 68159910

Other articles : Other : Bricks and tiles of fly ash [other than Fly ash bricks; Fly ash aggregates; Fly ash blocks]

HSN Code 68159920

Other articles : Other : Sanitary wares, kitchen wares and other made up articles of fly ash

HSN Code 68159930

Basalt fibre, filament and articles thereof conforming to astm d3039, c1185

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India’s Trade Performance — HSN Code 68159990 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹880 Cr

+5.13% vs FY 2024-25

0.0226% of India’s total exports

India’s Imports

FY 2025-26

₹491 Cr

+20.11% vs FY 2024-25

0.0072% of India’s total imports

Trade Balance

FY 2025-26

₹389 Cr

Trade Surplus

Surplus rank #813 of 12872 HSN codes

% of Sub-Chapter 6815

FY 2025-26

74.57%

Share of Sub-Chapter 6815’s total exports in FY 2025-26

Import side: 14.96% of Sub-Chapter 6815’s imports

Rank Within Sub-Chapter 6815

FY 2025-26

#1 of 13

Position by export value among HSN codes in Sub-Chapter 6815

Import-side rank: #4 of 13

At a glance

−0.10%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#654

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+28.73%

Peak Growth Year

FY 2021-22 · strongest single-year move

74.57%

Contribution to Sub-Ch. 6815

Share of Sub-Chapter 6815 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 68159990

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #385

Balance

−222.07

Exports

885.93 ₹ Cr

0.0388% share

— YoY

94.85% of Sub-Ch. 6815

Imports

1,108.00 ₹ Cr

0.0309% share

— YoY

41.89% of Sub-Ch. 6815

FY 2019-20 Exp. Rank #455

Balance

−272.93

Exports

748.30 ₹ Cr

0.0340% share

−15.54% YoY

94.32% of Sub-Ch. 6815

Imports

1,021.23 ₹ Cr

0.0305% share

−7.83% YoY

47.02% of Sub-Ch. 6815

FY 2020-21 Exp. Rank #435

Balance

+320.87

Exports

840.57 ₹ Cr

0.0391% share

+12.33% YoY

92.10% of Sub-Ch. 6815

Imports

519.70 ₹ Cr

0.0178% share

−49.11% YoY

34.79% of Sub-Ch. 6815

FY 2021-22 Exp. Rank #438

Balance

+479.63

Exports

1,082.08 ₹ Cr

0.0345% share

+28.73% YoY

88.22% of Sub-Ch. 6815

Imports

602.45 ₹ Cr

0.0132% share

+15.92% YoY

27.54% of Sub-Ch. 6815

FY 2022-23 Exp. Rank #648

Balance

+227.30

Exports

748.19 ₹ Cr

0.0207% share

−30.86% YoY

74.59% of Sub-Ch. 6815

Imports

520.89 ₹ Cr

0.0091% share

−13.54% YoY

20.30% of Sub-Ch. 6815

FY 2023-24 Exp. Rank #626

Balance

+364.81

Exports

786.51 ₹ Cr

0.0217% share

+5.12% YoY

75.97% of Sub-Ch. 6815

Imports

421.70 ₹ Cr

0.0075% share

−19.04% YoY

18.45% of Sub-Ch. 6815

FY 2024-25 Exp. Rank #616

Balance

+428.25

Exports

837.08 ₹ Cr

0.0227% share

+6.43% YoY

75.10% of Sub-Ch. 6815

Imports

408.83 ₹ Cr

0.0067% share

−3.05% YoY

14.24% of Sub-Ch. 6815

FY 2025-26 Exp. Rank #654

Balance

+388.98

Exports

880.02 ₹ Cr

0.0226% share

+5.13% YoY

74.57% of Sub-Ch. 6815

Imports

491.04 ₹ Cr

0.0072% share

+20.11% YoY

14.96% of Sub-Ch. 6815

CAGR · 8-Year

Exports

−0.10% /yr

Imports

−10.98% /yr

Consistently Surplus
Sub-Chapter 6815 total

reference, FY 2025-26

Export

₹1,180.07 Cr

Import

₹3,282.95 Cr

Trade Balance

−2,102.88

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 68159990 Export-Import Analysis

Export Decline: −0.10% CAGR Over 8 Years

India's exports under HSN Code 68159990 have declined at a compound annual rate of −0.10% over 8 fiscal years, falling from ₹885.93 Crore in FY 2018-19 to ₹880.02 Crore in FY 2025-26.

HSN Code 68159990 Ranked #654 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 68159990 ranks #654 out of 12872 HSN codes by total export value. Within Sub-Chapter 6815, it ranks #1 of 13. By trade surplus, it ranks #813 of 12872.

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 ₹388.98 Crore in HSN Code 68159990 Goods

In FY 2025-26, India's exports of ₹880.02 Cr exceeded imports of ₹491.04 Cr, resulting in a trade surplus of ₹388.98 Crore — ranking #813 of 12872 by surplus magnitude.

Import Growth of −10.98% CAGR Signals Stable Import Dependency for Other Articles of Stone or Mineral Substances

India's imports under HSN Code 68159990 have grown at −10.98% CAGR, reaching ₹491.04 Crore in FY 2025-26.

HSN Code 68159990 Contributes 74.57% 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 74.57% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 14.96% share (rank #4).

Frequently Asked Questions

Clear answers to common queries about HSN Code 68159990 and GST compliance.

What products are classified under HSN 68159990 ?

It includes Vitreous China Sanitary Articles

Do e‑way bill and e‑invoice apply for Other Articles of Stone or Mineral Substances?

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 Articles of Stone or Mineral Substances?

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 Articles of Stone or Mineral Substances?

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 Other Articles of Stone or Mineral Substances is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Articles of Stone or Mineral Substances; Nil for exempt items if applicable).

How much GST applies to Other Articles of Stone or Mineral Substances?

Under HSN 68159990, Other Articles of Stone or Mineral Substances attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.