HSN code 68159930 is the 8-digit tariff item for basalt fibre, filament and articles thereof conforming to ASTM D3039, C1185, under heading 6815 and sub-heading 681599 (Chapter 68). GST is 12% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 68159930 at a glance
| Tariff item (8 digits) | 68159930 |
|---|---|
| Heading (4 digits) | 6815: Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included |
| Sub-heading (6 digits) | 681599: Other |
| Chapter | 68: Articles of stone, plaster, cement, asbestos, mica or similar materials |
| Description | Basalt fibre, filament and articles thereof conforming to ASTM D3039, C1185 |
| GST rate | 12% or 18%, by description |
The rate for 68159930 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 231 for "Articles of stone or of other mineral substances (including carbon fibres, articles of..."; 12% under 14/2025-CT(R), Schedule, S. No. 1 for "Fly ash bricks; Fly ash aggregates; Fly ash blocks". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 68159930 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 6815 | Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than Fly ash bricks Fly ash aggregates; Fly ash blocks] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 231 |
| 6815 | Fly ash bricks; Fly ash aggregates; Fly ash blocks | 12% | 6% + 6% | 14/2025-CT(R), Schedule, S. No. 1 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 68159930 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 68159930
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 12%: CGST ₹60.00 + SGST ₹60.00 (or IGST ₹120.00), invoice total ₹1,120.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
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 (6815) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (681599) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (68159930), 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 sub-heading 681599
- HSN 68159910: Bricks and tiles of fly ash (5%, 12% or 18%)
- HSN 68159920: Sanitary wares, kitchen wares and other made up articles of fly ash (12% or 18%)
See every rate entry for the heading on the HSN 6815 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).