HSN Code 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

The official HSN code 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 is 68131000 as notified under the GST Tariff by the Central Board of Indirect Taxes and Customs (CBIC). It is required on tax invoices and e-Way bills for accurate GST compliance.