Chapter 68 of the GST framework covers Articles Of Stone, Plaster, C, and HSN Code 68109100 specifically identifies Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced Other Articles: Prefabricated Structural Components For Building Or Civil Engineering for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced Other Articles: Prefabricated Structural Components For Building Or Civil Engineering. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 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 68109100
Goods classified as Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced Other Articles: Prefabricated Structural Components For Building Or Civil Engineering under HSN 68109100 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect kg. as the measurement standard for Chapter 68 – Articles Of Stone, Plaster, C products.
Who Should Use HSN Code 68109100?
Any business engaged in supplying Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced Other Articles: Prefabricated Structural Components For Building Or Civil Engineering must apply HSN 68109100 on invoices. The Articles Of Stone, Plaster, C category under Chapter 68 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Starting a business involving Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced Other Articles: Prefabricated Structural Components For Building Or Civil Engineering? GST registration is mandatory for collecting and remitting taxes on HSN 68109100 goods. Companies planning international trade within Articles Of Stone, Plaster, C must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Proper use of HSN Code 68109100 for Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced Other Articles: Prefabricated Structural Components For Building Or Civil Engineering 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 68109100 is used to classify Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced Other Articles: Prefabricated Structural Components For Building Or Civil Engineering under Chapter 68 – Articles Of Stone, Plaster, C for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced Other Articles: Prefabricated Structural Components For Building Or Civil Engineering, CGST applies at 0.09 and SGST/UTGST at 0.09 for intrastate supplies. Interstate transactions are taxed under IGST at 0.18.
Yes, GST registration is mandatory for businesses dealing in Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced Other Articles: Prefabricated Structural Components For Building Or Civil Engineering under HSN 68109100. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Articles Of Stone, Plaster, C, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.