68071090 is the designated HSN classification for Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) In-Rolls: Other, categorized under Chapter 68 – Articles Of Stone, Plaster, C in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) In-Rolls: Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Quantities are measured in kg. for billing purposes.
HSN Codes under Chapter 68 – Articles Of Stone, Plaster, C
Below are related HSN codes from Chapter 68 – Articles Of Stone, Plaster, C for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Articles Of Stone, Plaster, C... | 68010000 | Setts, Curbstones And Flagstones, Of Natural Stone... | 0.09 | 0.09 | 0.18 |
| Articles Of Stone, Plaster, C... | 68021000 | Worked Monumental Or Building Stone (Except Slate)... | 0.09 | 0.09 | 0.18 |
| Articles Of Stone, Plaster, C... | 68022110 | Worked Monumental Or Building Stone (Except Slate)... | 9.00% | 9.00% | 18.00% |
| Articles Of Stone, Plaster, C... | 68022120 | Worked Monumental Or Building Stone (Except Slate)... | 9.00% | 9.00% | 18.00% |
| Articles Of Stone, Plaster, C... | 68022190 | Worked Monumental Or Building Stone (Except Slate)... | 9.00% | 9.00% | 18.00% |
| Articles Of Stone, Plaster, C... | 68022200 | Worked Monumental Or Building Stone (Except Slate)... | 0.09 | 0.09 | 0.18 |
| Articles Of Stone, Plaster, C... | 68022310 | Worked Monumental Or Building Stone (Except Slate)... | 9.00% | 9.00% | 18.00% |
| Articles Of Stone, Plaster, C... | 68022390 | Worked Monumental Or Building Stone (Except Slate)... | 0.09 | 0.09 | 0.18 |
| Articles Of Stone, Plaster, C... | 68022900 | Worked Monumental Or Building Stone (Except Slate)... | 0.09 | 0.09 | 0.18 |
| Articles Of Stone, Plaster, C... | 68029100 | Worked Monumental Or Building Stone (Except Slate)... | 0.09 | 0.09 | 0.18 |
GST Rates for HSN 68071090
The taxation of Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) In-Rolls: Other under HSN Code 68071090 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use kg. for Articles Of Stone, Plaster, C goods under Chapter 68.
Who Should Use HSN Code 68071090?
All businesses supplying Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) In-Rolls: Other are obligated to use HSN 68071090 on tax invoices. From producers to retailers within Articles Of Stone, Plaster, C, Chapter 68 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Planning to trade in Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) In-Rolls: Other? Complete GST registration to legally collect taxes on goods under HSN 68071090. Businesses importing or exporting Articles Of Stone, Plaster, C products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Proper use of HSN Code 68071090 for Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) In-Rolls: Other streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 68 – Articles Of Stone, Plaster, C through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 68071090 falls under Chapter 68 – Articles Of Stone, Plaster, C in the GST tariff schedule. This chapter covers various goods including Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) In-Rolls: Other.
Yes, IGST at 0.18 is applicable when Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) In-Rolls: Other is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 apply instead.
Yes, e-commerce sellers dealing in Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) In-Rolls: Other must use HSN 68071090 on their invoices. This applies to all online platforms operating under Articles Of Stone, Plaster, C classification.
To import goods under Articles Of Stone, Plaster, C, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.