Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 6807 specifically identifies articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 6807 on all Tax Invoices for articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 6807

"Classifying articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Stone & Cement Products category. AasanKhata automatically monitors these shifts for you."