Brake linings and clutch facings (friction material) is classified under HSN heading 6813 (Friction material and articles thereof (for example, sheets, rolls, strips…). GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
Rates checked on 1 November 2026 · BooksOn HSN dataset v9, compiled from CBIC notifications
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
What is the GST rate on Brake linings and clutch facings (friction material)?
GST on Brake linings and clutch facings (friction material) as on 1 November 2026: 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 18% | 18% | 6813 | If you sell friction material and articles of it, such as sheets, rolls, strips, discs, washers and pads, not mounted, for brakes, clutches and the like, GST is 18%. 9/2025-CT(R), entry 229 |
GST rate on Brake linings and clutch facings (friction material) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app. For an invoice dated around a change: GST rate on a past date.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | 28% |
| 15 November 2017 | today | 18% |
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
| Code | Description (as in the tariff) |
|---|---|
68131000 | 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 |
681320 | Containing asbestos |
68132010 | Brake lining and pads |
68132090 | Asbestos friction materials |
681381 | Brake linings and pads |
68138100 | Brake linings and pads |
681389 | Other |
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 |
68139090 | 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: other |
68139100 | 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: -- not containing asbestos -- other |
Which code goes on your GST invoice?
With aggregate turnover up to ₹5 crore in the previous year, write at least the 4-digit code (6813) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (681310, 681320, 681381, 681389, …) on every tax invoice. The HSN summary in Table 12 of GSTR-1 takes the same digits. Details: invoice rules under Notification 78/2020-Central Tax.
Questions
What is the HSN code for Brake linings and clutch facings (friction material)?
Brake linings and clutch facings (friction material) is classified under HSN heading 6813 (Friction material and articles thereof (for example, sheets, rolls, strips…). GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
What is the GST rate on Brake linings and clutch facings (friction material)?
As on 1 November 2026, GST on Brake linings and clutch facings (friction material) is 18%, depending on the exact code and how it is sold or supplied (CBIC notification 9/2025-CT(R)). Reference only; check the notification.
Did the GST rate on Brake linings and clutch facings (friction material) change in 2025?
No. GST 2.0 on 22 September 2025 did not change the rate entries for Brake linings and clutch facings (friction material).
What was the GST rate on Brake linings and clutch facings (friction material) in July 2017?
On 1 July 2017: 28%.
← HSN and SAC codes for common items · Search any code on the HSN code finder.
Other common items
- Marble and granite
6802 - Grinding wheels and cutting discs
6804 - Emery paper and abrasive cloth (Sandpaper)
6805 - Brakes and brake parts for cars, buses, trucks and tractors (Brake assembly)
8708 - Clutches and clutch plates for cars, buses, trucks and tractors
8708 - Gear boxes and axles for cars, buses, trucks and tractors
8708 - Shock absorbers and suspension parts (other than springs) for cars, buses and trucks
8708 - Radiators for cars, buses, trucks and tractors
8708 - Silencers and exhaust pipes for cars, buses, trucks and tractors (Mufflers)
8708 - Steering wheels, steering columns and steering boxes for cars, buses, trucks and tractors
8708 - Wheels and rims for cars, buses, trucks and tractors
8708 - Bumpers and body parts for cars, buses, trucks and tractors (doors, bonnets, dashboards)
8708
Codes and descriptions from the BooksOn HSN dataset (version 9, 2026-11-01), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.