GST-Rate-for-Building-Stones-Marble-and-Granites

GST Rate for Building Stones – Marble and Granite

GST Rate for Building Stones – Marble and Granite – HSN Chapter 68

After the implementation of GST in India, the GST Council introduced new tax slabs for all the products produced, imported or exported. In this article, we look at the HSN code and GST rate for building stones like marble and granite, articles of stone, plaster, cement, asbestos, mica or similar materials, ceramic products; glass and glassware, articles of stone, plaster, cement, asbestos, mica or similar articles which fall under Chapter 68 of HSN Code. Chapter 68 of the HSN Code does not cover the following:

  • Goods of Chapter 25;
  • Coated, impregnated or covered paper or 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, clock 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 9610 (for example, drawing slates) or of heading 9620 (monopods, bipods, tripods and similar articles)

In heading 6802, the expression “worked monumental or building stone” applies not only to the varieties of stone referred to in heading 2515 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.

Click here to read on HSN Code and GST on Textiles, Woven Products and Towels

HSN Code HSN Item Description Policy Policy Conditions GST Rate in Percentage
6801 00 00 Sets, curbstones and flagstones, of natural stone (except slate) Free 28
6802 WORKED 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)
6802 10 00 Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm.; artificially coloured granules, chippings and powder Free Subject to Policy Condition 3 of this Chapter. 28
  Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface:
6802 21 Marble, travertine and alabaster:
6802 21 10 Marble blocks or tiles Free Subject to Policy Condition 3 of this Chapter. 28
6802 21 20 Marble monumental stone Free Subject to Policy Condition 3 of this Chapter. 28
6802 21 90 Other Free Import permitted freely provided CIF value is US$ 60 & above per square metre. 28
6802 23 Granite:
6802 23 10 Granite blocks or tiles Free Import permitted freely provided
CIF value is US$ 80 &
28
Above per square metre.
6802 23 90 Other Free Import permitted freely provided
CIF value is US$ 80 & above per
square metre.
28
6802 29 00 Other stone Free Import permitted freely provided
CIF value is US$ 80 & above per
square metre.
28
  Other:
6802 91 00 Marble, travertine and alabaster Free Subject to Policy Condition 3 of this Chapter. 28
6802 92 00 Other calcareous stone Free Import permitted freely provided CIF value is US$ 60 & above per square metre. 28
6802 93 00 Granite Free Import permitted freely provided
CIF value is US$ 80 & above per
square metre.
28
6802 99 00 Other stone Free 28
6803 00 00 Worked slate and articles of slate or agglomerated slate Free 28
6804 MILLSTONES, 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 NATURAL OR ARTIFICIAL ABRASIVES, OR OF CERAMICS, WITH OR WITHOUT PARTS OF OTHER MATERIALS
6804 10 00 Millstones and grindstones for milling, grinding or pulping Free 18
  Other millstones, grindstones, grinding wheels and the like:
6804 21 Of agglomerated synthetic or natural diamond:
6804 21 10 Diamond impregnated wheels Free 18
6804 21 90 Other Free 18
6804 22 Of other agglomerated abrasives or ceramics:
6804 22 10 Grinding wheels of synthetic abrasive Free 18
6804 22 20 Grinding wheels of other materials Free 18
6804 22 90 Other Free 18
6804 23 Of natural stone:
6804 23 10 Grinding wheels made of natural stone Free 18
6804 23 90 Other Free 18
6804 30 Hand sharpening or polishing stones:
6804 30 10 Polishing stones Free 18
6804 30 20 Sharpening stones Free 18
6805 NATURAL OR ARTIFICIAL ABRASIVE POWDER OR GRAIN, ON A BASE OF TEXTILE MATERIAL, OF PAPER, OF PAPERBOARD OR OTHER MATERIALS, WHETHER OR NOT CUT TO SHAPE OR SEWN OR OTHERWISE MADE UP
6805 10 On a base of woven textile fabric only:
6805 10 10 Abrasive cloths Free 18
6805 10 90 Other Free 18
6805 20 On a base of paper or paperboard only:
6805 20 10 Emery or corundum coated paper Free 18
6805 20 20 Flint coated paper Free 18
6805 20 30 Glass or sand coated paper Free 18
6805 20 40 Other abrasive paper Free 18
6805 20 90 Other Free 18
6805 30 00 On a base of other materials Free 18
6806 SLAG WOOL, ROCK WOOL AND SIMILAR MINERAL WOOLS; EXFOLIATED VERMICULATE, 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 OF CHAPTER 69
6806 10 00 Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls Free 18
6806 20 00 Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof) Free 18
6806 90 00 Other Free 18
6807 ARTICLES OF ASPHALT OR SIMILAR MATERIAL (FOR EXAMPLE, PETROLEUM BITUMEN OR COAL TAR PITCH)
6807 10 In rolls:
6807 10 10 Tarfelt roofing Free 28
6807 10 90 Other Free 28
6807 90 Other:
6807 90 10 Tarfelt roofing Free 28
6807 90 90 Other Free 28
6808 00 00 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders Free 28
6809 ARTICLES OF PLASTER OR OF COMPOSITIONS BASED ON PLASTER
  Boards, sheets, panels, tiles and similar articles, not ornamented:
6809 11 00 Faced or reinforced with paper or paperboard only Free 28
6809 19 00 Other Free 28
6809 90 00 Other articles Free 28
6810 ARTICLES OF CEMENT, OF CONCRETE OR OF ARTIFICIAL STONE, WHETHER OR NOT REINFORCED
Tiles, flagstones, bricks and similar articles:
6810 11 Building blocks and bricks:
6810 11 10 Cement bricks Free Subject to Policy Condition 4 of this Chapter. 28
6810 11 90 Other Free Subject to Policy Condition 4 of this Chapter. 28
6810 19 Other:
6810 19 10 Cement tiles for mosaic Free Subject to Policy Condition 4 of this Chapter. 28
6810 19 90 Other Free Subject to Policy Condition 4 of this Chapter. 28
  Other articles :
6810 91 00 Prefabricated structural components for building or civil engineering Free Subject to Policy Condition 4 of this Chapter. 28
6810 99 Other:
6810 99 10 Concrete boulder Free Subject to Policy Condition 4 of this Chapter. 28
6810 99 90 Other Free Subject to Policy Condition 4 of this Chapter. 28
6811 ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRE-CEMENT OR THE LIKE
6811 40 Containing asbestos:
6811 40 10 Asbestos – cement sheets Free 18
6811 40 20 Asbestos – cement tiles Free 18
6811 40 90 Other Free 18
  Not containing asbestos:
6811 81 00 Corrugated sheets Free 18
6811 82 00 Other sheets, panels, tiles and similar articles Free 18
6811 89 Other articles:
6811 89 10 Tubes, pipes and tube or pipe fittings Free 18
6811 83 90 Other Free 18
6812 FABRICATED ASBESTOS FIBRES; MIXTURES WITH A BASIS OF ASBESTOS OR WITH A BASIS OF ASBESTOS AND MAGNESIUM CARBONATE; ARTICLES OF SUCH MIXTURES OR ASBESTOS (FOR EXAMPLE, THREAD, WOVEN FABRIC, CLOTHING, HEAD-GEAR, FOOTWEAR, GASKETS), WHETHER OR NOT REINFORCED, OTHER THAN GOODS OF HEADING 6811 OR 6813
6812 80 00 Of crocidolite Free 28
  Other: 28
6812 91 00 Clothing, clothing accessories, footwear and headgear Free
6812 92 Paper, millboard and felt:
  Millboard:
6812 92 11 Asbestos Free 28
6812 92 19 Other Free 28
6812 92 90 Other Free 28
6812 93 00 Compressed asbestos fibre joining, in sheets or rolls Free 28
6812 99 Other:
  Lagging compounds:
6812 99 11 Asbestos Free 28
6812 99 19 Other Free 28
  Asbestos packing joints and gaskets:
6812 99 21 Packing joints Free 28
6812 99 22 Gaskets Free 28
6812 99 90 Other Free 28
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 CELLULOSE, WHETHER OR NOT COMBINED WITH TEXTILE OR OTHER MATERIALS
6813 20 Containing asbestos:
6813 20 10 Brake lining and pads Free 28
6813 20 90 Asbestos friction materials Free 28
  Not containing asbestos:
6813 81 00 Brake linings and pads Free 28
6813 89 00 Other Free 28
6814 WORKED MICA AND ARTICLES OF MICA, INCLUDING AGGLOMERATED OR RECONSTITUTED MICA, WHETHER OR NOT ON A SUPPORT OF PAPER, PAPERBOARD OR OTHER MATERIALS
6814 10 Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on support:
6814 10 10 Cut mica condenser films or plates Free 28
6814 10 20 Sheets and strips cut to shape Free 28
6814 10 30 Washers and discs Free 28
6814 10 90 Other Free 28
6814 90 Other:
6814 90 10 Mica stacked units Free 28
6814 90 20 Silvered mica, capacitor plates or silvered mica plates Free 28
6814 90 30 Micanite and all sorts of built-up mica Free 28
6814 90 40 Mica paper or reconstituted mica paper Free 28
6814 90 50 Moulded glass bonded or glass bonded mica Free 28
6814 90 60 Mica bricks Free 28
6814 90 90 Other Free 28
6815 ARTICLES OF STONE OR OTHER MINERAL SUBSTANCES (INCLUDING CARBON FIBRES, ARTICLES OF CARBON FIBRES AND ARTICLES OF PEAT), NOT ELSEWHERE SPECIFIED OR INCLUDED
6815 10 Non-electrical articles of graphite or other carbon:
6815 10 10 Graphite filter candle Free 28
6815 10 20 Non-electrical articles of graphite Free 28
6815 10 90 Other Free 28
6815 20 00 Articles of peat Free 28
  Other articles:
6815 91 00 Containing magnesite, dolomite or chromite Free 28
6815 99 Other:
6815 99 10 Bricks and tiles of fly ash Free 28
6815 99 20 Sanitary wares, kitchen wares and other made up articles of fly ash Free 28
6815 99 90 Other Free 28

Import Policy Conditions for Building Stones

The policy conditions related to import of stone, plaster, cement, asbestos, mica or similar materials, ceramic products; glass and glassware, articles of stone, plaster, cement, asbestos, mica or  similar articles are as follows:

  1. Import of Marble, classified under Chapter 25 and 68, from Bhutan shall be subject to a combined annual quota of 10 lakh sq ft (5882 MT). The quota shall come into effect immediately and shall operate on a financial year basis. Monitoring and allocation of the quota shall be made by the Government of Bhutan.
  2. Import of items under Exim Codes 6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 22 00, 6802 91 00, 6802 92 00 shall be subject to all the conditions applicable on imports under ISFTA, and the imports can be made through any EDI Port.
  3. Import permitted freely provided CIF value is US$ 60 & above per square metre except, in case of import of the product from Nepal. However, the said exemption shall be applicable only on such imports, which have been processed/ manufactured out of marble mined in Nepal. The facility will  not be available on products which have been manufactured/ processed in
    Nepal using imported marble.
  4. However, import of rough/unprocessed blocks and slabs of agglomerated / artificial stones shall be restricted. Import of processed tiles /slabs of agglomerated / artificial stones shall be permitted freely, provided CIF value is US$ 50 and above per square meter.

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Disclaimer: We have taken the best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.

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