HSN code 68131000 is the 8-digit tariff item for brake linings and pads (friction material and articles thereof, not mounted, for brakes, for clutches or the like, with a basis), under heading 6813 and sub-heading 681310 (Chapter 68). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 68131000 at a glance
| Tariff item (8 digits) | 68131000 |
|---|---|
| Heading (4 digits) | 6813: 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 |
| Sub-heading (6 digits) | 681310 |
| Chapter | 68: Articles of stone, plaster, cement, asbestos, mica or similar materials |
| Description | Brake linings and pads (friction material and articles thereof, not mounted, for brakes, for clutches or the like, with a basis) |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 229 (HSN 6813) covers "Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the..." at 18%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 6813 | 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 textiles or other materials | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 229 |
Worked example: a ₹1,000 sale under HSN 68131000
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (6813) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (681310) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (68131000), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 6813
- HSN 68132010: Brake lining and pads (friction material and articles thereof, not mounted, for brakes, for clutches or... (18%)
- HSN 68132090: Asbestos friction materials (friction material and articles thereof, not mounted, for brakes, for clutches... (18%)
- HSN 68138100: Brake linings and pads (18%)
- HSN 68139010: Asbestos friction materials (friction material and articles thereof, not mounted, for brakes, for clutches... (18%)
- HSN 68139090: Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers... (18%)
- HSN 68139100: Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers... (18%)
See every rate entry for the heading on the HSN 6813 page, or all Chapter 68 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).