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 CodeHSN Item DescriptionPolicyPolicy ConditionsGST Rate in Percentage
6801 00 00Sets, curbstones and flagstones, of natural stone (except slate)Free28
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)
6802 10 00Tiles, 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 powderFreeSubject 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 21Marble, travertine and alabaster:
6802 21 10Marble blocks or tilesFreeSubject to Policy Condition 3 of this Chapter.28
6802 21 20Marble monumental stoneFreeSubject to Policy Condition 3 of this Chapter.28
6802 21 90OtherFreeImport permitted freely provided CIF value is US$ 60 & above per square metre.28
6802 23Granite:
6802 23 10Granite blocks or tilesFreeImport permitted freely provided
CIF value is US$ 80 &
28
Above per square metre.
6802 23 90OtherFreeImport permitted freely provided
CIF value is US$ 80 & above per
square metre.
28
6802 29 00Other stoneFreeImport permitted freely provided
CIF value is US$ 80 & above per
square metre.
28
 Other:
6802 91 00Marble, travertine and alabasterFreeSubject to Policy Condition 3 of this Chapter.28
6802 92 00Other calcareous stoneFreeImport permitted freely provided CIF value is US$ 60 & above per square metre.28
6802 93 00GraniteFreeImport permitted freely provided
CIF value is US$ 80 & above per
square metre.
28
6802 99 00Other stoneFree28
6803 00 00Worked slate and articles of slate or agglomerated slateFree28
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 NATURAL OR ARTIFICIAL ABRASIVES, OR OF CERAMICS, WITH OR WITHOUT PARTS OF OTHER MATERIALS
6804 10 00Millstones and grindstones for milling, grinding or pulpingFree18
 Other millstones, grindstones, grinding wheels and the like:
6804 21Of agglomerated synthetic or natural diamond:
6804 21 10Diamond impregnated wheelsFree18
6804 21 90OtherFree18
6804 22Of other agglomerated abrasives or ceramics:
6804 22 10Grinding wheels of synthetic abrasiveFree18
6804 22 20Grinding wheels of other materialsFree18
6804 22 90OtherFree18
6804 23Of natural stone:
6804 23 10Grinding wheels made of natural stoneFree18
6804 23 90OtherFree18
6804 30Hand sharpening or polishing stones:
6804 30 10Polishing stonesFree18
6804 30 20Sharpening stonesFree18
6805NATURAL 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 10On a base of woven textile fabric only:
6805 10 10Abrasive clothsFree18
6805 10 90OtherFree18
6805 20On a base of paper or paperboard only:
6805 20 10Emery or corundum coated paperFree18
6805 20 20Flint coated paperFree18
6805 20 30Glass or sand coated paperFree18
6805 20 40Other abrasive paperFree18
6805 20 90OtherFree18
6805 30 00On a base of other materialsFree18
6806SLAG 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 00Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rollsFree18
6806 20 00Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof)Free18
6806 90 00OtherFree18
6807ARTICLES OF ASPHALT OR SIMILAR MATERIAL (FOR EXAMPLE, PETROLEUM BITUMEN OR COAL TAR PITCH)
6807 10In rolls:
6807 10 10Tarfelt roofingFree28
6807 10 90OtherFree28
6807 90Other:
6807 90 10Tarfelt roofingFree28
6807 90 90OtherFree28
6808 00 00Panels, 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 bindersFree28
6809ARTICLES OF PLASTER OR OF COMPOSITIONS BASED ON PLASTER
 Boards, sheets, panels, tiles and similar articles, not ornamented:
6809 11 00Faced or reinforced with paper or paperboard onlyFree28
6809 19 00OtherFree28
6809 90 00Other articlesFree28
6810ARTICLES OF CEMENT, OF CONCRETE OR OF ARTIFICIAL STONE, WHETHER OR NOT REINFORCED
Tiles, flagstones, bricks and similar articles:
6810 11Building blocks and bricks:
6810 11 10Cement bricksFreeSubject to Policy Condition 4 of this Chapter.28
6810 11 90OtherFreeSubject to Policy Condition 4 of this Chapter.28
6810 19Other:
6810 19 10Cement tiles for mosaicFreeSubject to Policy Condition 4 of this Chapter.28
6810 19 90OtherFreeSubject to Policy Condition 4 of this Chapter.28
 Other articles :
6810 91 00Prefabricated structural components for building or civil engineeringFreeSubject to Policy Condition 4 of this Chapter.28
6810 99Other:
6810 99 10Concrete boulderFreeSubject to Policy Condition 4 of this Chapter.28
6810 99 90OtherFreeSubject to Policy Condition 4 of this Chapter.28
6811ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRE-CEMENT OR THE LIKE
6811 40Containing asbestos:
6811 40 10Asbestos – cement sheetsFree18
6811 40 20Asbestos – cement tilesFree18
6811 40 90OtherFree18
 Not containing asbestos:
6811 81 00Corrugated sheetsFree18
6811 82 00Other sheets, panels, tiles and similar articlesFree18
6811 89Other articles:
6811 89 10Tubes, pipes and tube or pipe fittingsFree18
6811 83 90OtherFree18
6812FABRICATED 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 00Of crocidoliteFree28
 Other:28
6812 91 00Clothing, clothing accessories, footwear and headgearFree
6812 92Paper, millboard and felt:
 Millboard:
6812 92 11AsbestosFree28
6812 92 19OtherFree28
6812 92 90OtherFree28
6812 93 00Compressed asbestos fibre joining, in sheets or rollsFree28
6812 99Other:
 Lagging compounds:
6812 99 11AsbestosFree28
6812 99 19OtherFree28
 Asbestos packing joints and gaskets:
6812 99 21Packing jointsFree28
6812 99 22GasketsFree28
6812 99 90OtherFree28
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 CELLULOSE, WHETHER OR NOT COMBINED WITH TEXTILE OR OTHER MATERIALS
6813 20Containing asbestos:
6813 20 10Brake lining and padsFree28
6813 20 90Asbestos friction materialsFree28
 Not containing asbestos:
6813 81 00Brake linings and padsFree28
6813 89 00OtherFree28
6814WORKED MICA AND ARTICLES OF MICA, INCLUDING AGGLOMERATED OR RECONSTITUTED MICA, WHETHER OR NOT ON A SUPPORT OF PAPER, PAPERBOARD OR OTHER MATERIALS
6814 10Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on support:
6814 10 10Cut mica condenser films or platesFree28
6814 10 20Sheets and strips cut to shapeFree28
6814 10 30Washers and discsFree28
6814 10 90OtherFree28
6814 90Other:
6814 90 10Mica stacked unitsFree28
6814 90 20Silvered mica, capacitor plates or silvered mica platesFree28
6814 90 30Micanite and all sorts of built-up micaFree28
6814 90 40Mica paper or reconstituted mica paperFree28
6814 90 50Moulded glass bonded or glass bonded micaFree28
6814 90 60Mica bricksFree28
6814 90 90OtherFree28
6815ARTICLES OF STONE OR OTHER MINERAL SUBSTANCES (INCLUDING CARBON FIBRES, ARTICLES OF CARBON FIBRES AND ARTICLES OF PEAT), NOT ELSEWHERE SPECIFIED OR INCLUDED
6815 10Non-electrical articles of graphite or other carbon:
6815 10 10Graphite filter candleFree28
6815 10 20Non-electrical articles of graphiteFree28
6815 10 90OtherFree28
6815 20 00Articles of peatFree28
 Other articles:
6815 91 00Containing magnesite, dolomite or chromiteFree28
6815 99Other:
6815 99 10Bricks and tiles of fly ashFree28
6815 99 20Sanitary wares, kitchen wares and other made up articles of fly ashFree28
6815 99 90OtherFree28

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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