68079090 is the designated HSN classification for Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: 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) Other: 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 68079090
The tax structure for Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: Other under HSN Code 68079090 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 68 – Articles Of Stone, Plaster, C.
Who Should Use HSN Code 68079090?
All businesses supplying Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: Other are obligated to use HSN 68079090 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
Entering the Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: Other market requires essential registrations. GST registration enables legal tax collection on HSN 68079090 goods. For cross-border trade in Articles Of Stone, Plaster, C items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Accurate application of HSN Code 68079090 for Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 68 – Articles Of Stone, Plaster, C should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
HSN Code 68079090 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) Other: Other.
Yes, IGST at 0.18 is applicable when Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) Other: 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) Other: Other must use HSN 68079090 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.