Chapter 68 of the GST framework covers Articles Of Stone, Plaster, C, and HSN Code 68079010 specifically identifies Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: Tarfelt Roofing for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: Tarfelt Roofing. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% for interstate movements. The standard unit of measurement is kg..
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 68079010
The taxation of Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: Tarfelt Roofing under HSN Code 68079010 depends on supply location. Intrastate transactions require CGST at 9.00% and SGST/UTGST at 9.00%. Interstate supplies are charged IGST at 18.00%. Invoices should consistently use kg. for Articles Of Stone, Plaster, C goods under Chapter 68.
Who Should Use HSN Code 68079010?
Manufacturers, wholesalers, retailers, and exporters dealing in Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: Tarfelt Roofing are required to mention HSN 68079010 on all tax documents. This classification under Articles Of Stone, Plaster, C applies to businesses of all sizes operating within Chapter 68. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Looking to deal in Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: Tarfelt Roofing? GST registration is your first compliance requirement for HSN 68079010 goods. International traders in Articles Of Stone, Plaster, C products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Using HSN Code 68079010 accurately for Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: Tarfelt Roofing avoids compliance issues and facilitates credit claims. Monitor changes to 9.00%, 9.00%, and 18.00% rates for Chapter 68 – Articles Of Stone, Plaster, C to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 68079010 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 68079010 for accurate classification of Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: Tarfelt Roofing.
Can I claim input tax credit on Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: Tarfelt Roofing purchases?
Yes, registered businesses can claim input tax credit on Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: Tarfelt Roofing purchases made under HSN 68079010. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.
What is the difference between CGST and IGST for HSN 68079010?
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: Tarfelt Roofing is sold within the same state. IGST at 18.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: Tarfelt Roofing domestically?
No, Import Export Code is only required if you plan to import or export Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: Tarfelt Roofing internationally. For domestic trade within Articles Of Stone, Plaster, C, GST registration is sufficient.
