Chapter 68 - Articles of stone, plaster, cement, asbestos, mica or similar materials

Notes
  1. This Chapter does not cover:
    • goods of Chapter 25;
    • coated, impregnated or covered paper and paperboard of heading 4810 or 4811 (for example, paper coated with mica powder or graphite, bituminised or asphalted paper and paperboard);
    • coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);
    • articles of Chapter 71;
    • tools or parts of tools, of Chapter 82;
    • lithographic stones of heading 8442;
    • electrical insulators (heading 8546) or fittings of insulating material of heading 8547;
    • dental burrs (heading 9018);
    • articles of Chapter 91 (for example, clocks and clock cases);
    • articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
    • articles of Chapter 95 (for example, toys, games and sports requisites);
    • articles of heading 9602, if made of materials specified in Note 2(b) to Chapter 96, or of heading 9606 (for example, buttons), of heading 9609 (for example, slate pencils), heading 961Q (for example, drawing slates) or of heading 9620 (monopods, bipods, tripods and similar articles); or;
    • articles of Chapter 97 (for example, works of art).
  2. In heading 6802, the expression "worked monumental or building stone" applies not only to the varieties of stone referred to in heading 2512.5 or 2516 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.
GST Rates of Goods
Chapter HeadingDescriptionRate of GSTScheduleSr.No
44Idols of wood, stone [including marble] and metals [other than those made of precious metals]5%I92A<sup>1</sup>
68Idols of wood, stone [including marble] and metals [other than those made of precious metals]12%II92A<sup>1</sup>
83Idols of wood, stone [including marble] and metals [other than those made of precious metals]12%II92A<sup>1</sup>
4012Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 681318%III182A
6801Setts, curbstones and flagstones, of natural stone (except slate)28%IV69<sup>3</sup>
6802Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone12%II176A<sup>1</sup>
6803Worked slate and articles of slate or of agglomerated slate28%IV71
6804Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials18%III178
6805Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up18%III179
6806Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 6918%III180
6807Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)28%IV72
6808Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders28%IV73
6809Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented28%IV74
6810Pre cast Concrete Pipes18%III181
6811Articles of asbestos-cement, of cellulose fibre-cement or the like18%III182
6812Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 681328%IV76
6813Friction 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 materials28%IV77
6814Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials28%IV78
6815 fly ash bricks or fly ash aggregate with 90 percent or more fly ash content5%I5225A<sup>1</sup>
68Sand lime bricks12%II176
68Sand lime bricks [or Stone inlay work]12%II176<sup>2</sup>
6801Setts, curbstones and flagstones, of natural stone (except slate)28%IV177D<sup>3</sup>
6802All goods other than:— (i) all goods of marble and granite; (ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone18%III177A<sup>2</sup>
6802Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]18%III177E<sup>3</sup>
6802Worked monumental or building stone (except slate) and articles 18% III thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] [except the items covered in SL No. 123 in Schedule 1]18%III177E<sup>4</sup>
6802Worked monumental or building stone (except slate) and articles 28% thereof. other than goods of heading 6801: mosaic cubes and the like, of natural stone (including slate), whether or not on a hacking; artificially coloured granules, chippings and powder. of natural stone (including slate); of marble, travertine and alabaster, of Granite, [of Other calcareous stone28%IV70
6802Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, [of Other calcareous stone [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, howls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of stone]]28%IV70<sup>5</sup>
6802All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]28%IV70<sup>1</sup>
6803Worked slate and articles of slate or of agglomerated slate18%III177F
6807Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)18%III180A
6808Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders18%III180B
6809Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented18%III180C
6810Articles of cement, of concrete or of artificial stone, whether or not !ti reinforced;18%III181<sup>2</sup>
6810 Articles of cement, of concrete or of artificial stone, whether or not !ti reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering. Prefabricated structural components for building or civil engineering28%IV75<sup>3</sup>
6813Friction 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 materials18%III182B
6814Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials18%III182C
6815 fly ash bricks or fly ash aggregate with 90 percent or more fly ash content; fly ash bricks5%I225B<sup>2</sup>
6815fly ash bricks and fly ash blocks12%II177
6815[* * *]and fly ash blocks12%II177<sup>3</sup>
6815Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included 28%IV79<sup>4</sup>
6815Articles 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 blocks, fly ash aggregate with 90 percent or more fly ash content]18%III182D<sup>5</sup>
44Deities made of stone, marble or wood0%-114<sup>1</sup>
68Deities made of stone, marble or wood0%-114<sup>1</sup>
Other Exemptions
DescriptionNotification
Exemption from Registration - Small Taxpayers having turnover below threshold limitNotification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old SchemeNotification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New SchemeNotification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST @6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSDNotification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to ExporterNotification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutionsNotification No. 45/2017-C.T. (Rate), dated 14-11-2017
Concessional GST on Specified HandicraftNotification No. 21/2018-C.T. (Rate), dated 26-7-2018
Departmental Clarifications / Case Law
Polished/processed Limestone Slabs
limestone slabs, subjected to processes of 'polishing' (including tumbling) and calibration, in addition to being cut to rectangular/square shapes. The said processes, excelt that of cutting, are not among those specified either in the Heading description or the Chapter Note I, for an eligible classification under Chapter 25. Hence, classification of the subject goods under Chapter 25 i.e.. spec& Headings 25152516 remains precluded Heading 6802, covers "worked monumental or building stone. and articles thereof". The stone (limestone slabs, in the instant context) which have been 'worked' beyond the processes mentioned in Chapter 25 has to be classified under Heading 6802. In Re: Maheshwari S000 Supplying Company 2019 (20) G.S.T.L. 408 (App. A.A.R.-GST).
Disc Brake Pad:
Parts and accessories of motor vehicles of headings 8701 to 8705 are classified under heading 3705. Further, friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, waslie, 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 mineral substances or of cellulose, whether or not combined with textiles or other materials are classifiable under heading 6813. <br>As per HSN Explanatory Notes, heading 8708 covers Brakes (shoe, segment, disc, etc.) and parts thereof (plates, drums, cylinders, mounted linings, oil reservoirs for hydraulic brakes, etc.); servo-brakes and parts thereof, while Chapter 68 covers articles of Stone, Plaster, Cement, Asbestos, Mica or similar materials. <br> Further, HSN Explanatory Notes to the heading 6813 specifically excludes: (i) Friction materials not containing mineral materials or cellulose fibre (e.g., those of cork); (ii) Mounted brake linings (including friction material fixed to a metal plate provided with circular cavities, perforated tongues or similar fittings, for disc brakes) which are classified as parts of the machines or vehicles for which they are designed (e.g. heading 8708). <br> Thus, it is clear, in view of the HSN Explanatory Notes that the said goods, namely "Disc Brake pad" for automobiles, are appropriately classifiable under heading 8708 of the Customs Tariff Act, 1975 and would attract 28% GST. Circular No. 52/26/2018-GST, dated 9-8-2018
Hand Decorative Figurines and Hand Decorative Artefacts made of marble powder, stone and unsaturated resin
Hand Decorative Figurines and Hand Decorative Artefacts made of marble powder, stone and unsaturated resin falls under heading 6802. Prior to 22-9-2017, Hand Decorative Figurines and Hand Decorative Artefacts made of marble powder, stone and unsaturated resin attracted 28% GST. With effect from 22-9-2017, these goods attract 12% GST. [Notification No. 27/2017-Central Tax (Rate)] C.B.1. & C. Circular F. No. 332/2/2017-TRU, dated 7-12-2017