About HSN Code 68131000
HSN Code 68131000 covers Friction Material and Articles Thereof (for Example, Sheets, Rolls, Strips, Segments, Discs, Washers, Pads), not Mounted, for Brakes, for Clutches or the Like, with a Basis of Asbestos, of Other Mineral Substances or of Cellulose, Whether or not Combined with Textile or Other Materials Brake Linings and Pads and attracts a GST rate of 18%. For intra-state supplies, this is split as 9% CGST + 9% SGST. For inter-state supplies, 18% IGST is charged. This code falls under the Fashion & Accessories sector (Footwear, headgear, jewellery, pearls).
How to Use HSN Code 68131000 on GST Invoices
- Include the HSN code 68131000 on every GST invoice for friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials brake linings and pads
- Businesses with turnover above ₹5 crore must use 6-digit HSN codes
- Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
- The HSN code must match the product/service description on your invoice
- Incorrect HSN codes can lead to GST notices and ITC mismatches
Related HSN Codes
- 68132010 — Brake Lining and Pads
- 68132090 — Asbestos Friction Materials
- 68138100 — Brake Linings and Pads
- 68138900 — Other
- 68139010 — Friction Material and Articles Thereof (for Example, Sheets, Rolls, Strips, Segments, Discs, Washers, Pads), not Mounted, for Brakes, for Clutches or the Like, with a Basis of Asbestos, of Other Mineral Substances or of Cellulose, Whether or not Combined with Textile or Other Materials Other: Asbestos Friction Materials
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Last verified: 2026-06-26 · Source: CBIC Master Tariff