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Key Highlights
- Basic construction materials like fly ash bricks and concrete blocks are subject to 5% GST, which is meant to encourage housing and infrastructural development.
- Normally, processed and ornamental products like polished marble, granite, and high-end tiles bear 28% GST, making them costly for luxury decoration.
- Cement-based products, such as prefabricated panels and plasterboard, bear 12% GST, which is intended to foster more usage in construction work.
- Proper HSN Classification allows businesses to apply a valid GST Rate, claim input tax credit (ITC) , and abide by tax regulations.
Under the goods and services tax (GST) regime in India, articles made of stone, plaster, cement, asbestos, mica, and similar substances are incorporated in HSN Chapter-68. They comprise tiles, cement products, building blocks, roofing materials, and various decorative stone items widely used in construction, interior decoration, and infrastructure.As these materials differ in types and processing and GST rates range between 5%-28%. Manufacturers, traders, builders, and consumers must identify the correct stone chips HSN code and GSTrate for compliance and proper filing of tax returns. Also Read - Find out the impact of GST on MSMEs
GST Rates for Products of Stone, Plaster, Cement, Asbestos, Mica, Or Similar Materials
The products under HSN Chapter 68 are categorised by the specific nature of the composition, the manufacturing process, and the end-product application. The general GST rates applicable to the various items in this category are:
| HSN codes | Export and Import HSN codes | Products Description | Rates (%) |
| 68 | – | Stone inlay work or sand lime bricks | 12% |
| 6802 | 68021000, 68022110, 68022120, 68022190, 68022310, 68022390, 68022900, 68029100, 68029200, 68029300, 6802990 | All the minor decorative objects made out of stone, or statuettes, pedestals, high or low reliefs, crosses, animal figures, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paperweights, artificial fruits, foliage, etc., were perhaps done on advice from the catalogue. | 12% |
| 6802 | 68021000, 68022110, 68022120, 68022190, 68022310, 68022390, 68022900, 68029100, 68029200, 68029300, 6802990 | Sculptures carved out of stone, statuettes, animal icons, writing instruments, ashtrays, and candle holders. | 12% |
| 6801 | 68010000 | Flagstones, curbstones, and setts made of natural stone other than slate. | 18% |
| 6802 | 68021000, 68022110, 68022120, 68022190, 68022310, 68022390, 68022900, 68029100, 68029200, 68029300, 6802990 | Artificially coloured granules, chippings, and powders other than those described in CCI 6801; mosaic cubes and similar products from natural stone, whether or not on a backing; monumental or architectural stones and articles of these stones besides slate, not specified in any of the preceding clauses-CCI 6801. Schedule I No. 123. | 18% |
| 6803 | 68030000 | Agglomerated slate, worked slate, and slate-related items | 18% |
| 6804 | 68041000, 68042110, 68042190, 68042210, 68042220, 68042290, 68042310, 68042390, 68043010, 6804300 | Natural stone,artificial oragglomerated naturalabrasives, ceramics, with or withoutadditionsof othermaterial, millstones, grindstones, grinding wheels, andlikeappliancesdevoidofframesfor grinding, sharpening, polishing, trueing, or cutting,andpartsthereof | 18% |
| 6805 | 68051010, 68051090, 68052010, 68052020, 68052030, 68052040, 68052090, 68053000 | Natural or synthetic abrasivegritor powder on abaseof paper, paperboard,fabrics, or other materials,withorwithoutsewn, cut toshape, orotherfabrication. | 18% |
| 6806 | 68061000, 68062000, 68069000 | Exfoliated vermiculite, expanded clays, foamed slag, andotherexpanded mineralproducts; mixtures andproductsof mineral materials that are heat-, sound-, or sound-absorbing,notincludedin heading 6811 or 6812 or chapter 69; slag wool, rock wool, andothermineral wools | 18% |
| 6807 | 68071010, 68071090, 68079010, 68079090 | Productsof asphalt or asimilarsubstance (e.g.,coal tar pitch or petroleum bitumen) | 18% |
| 6808 | 68080000 | Boards, tiles, blocks, panels, andsimilaritemsof wood, straw, shavings, chips, particles, sawdust, or other waste that have beenbondedtogetherwith cement, plaster, or other mineral binders | 18% |
| 6809 | 68091100, 68091900, 68099000 | plaster-basedcompositionitems,e.g.,plainboards, sheets, panels, tiles, | 18% |
| 6810 | 68101110, 68101190, 68101910, 68101990, 68109100, 68109910, 68109990 | Similar Itemsof concrete, cement, or artificial stone, whether or notreinforced | 18% |
| 6811 | 68114010, 68114020, 68114090, 68118100, 68118200, 68118390, 68118910 | Productsof cellulose fibre cement, asbestos cement, orthelike | 18% |
| 6812 | 68128000, 68129100, 68129211, 68129219, 68129290, 68129300, 68129911, 68129919, 68129921, 68129922, 68129990 | Producedasbestos fibres;asbestos or asbestos and magnesium carbonatemixes; andproductsof thesemixesor asbestos (e.g.,thread, woven fabric,apparel,headwear,footwear, and gaskets), whether or notreinforced,exceptproductsofheadings 6811 or 6813. | 18% |
| 6813 | 68132010, 68132090, 68138100, 6813890 | For brakes, clutches, andthelike, friction material and its products (likesheets, rolls, strips, segments, discs, washers, and pads)not mounted andhavingcellulose, asbestos, or other mineral bases, whether or not they arecombinedwith textiles or other materials | 18% |
| 6814 | 68141010, 68141020, 68141030, 68141090, 68149010, 68149020, 68149030, 68149040, 68149050, 68149060, 68149090 | Agglomerated or reconstituted micaandworked mica, whether or notsupported by paper, paperboard, or other materials | 18% |
| 6815 | 68151010, 68151020, 68151090, 68152000, 68159100, 68159910, 68159920, 68159990 | Articlesof stone or other mineral materials (e.g.,carbon fibres, carbon fibreitems, and peatitems),otherthanspecifiedorlisted[excludingfly ash bricks, fly ash blocks, and fly ash aggregatewith90%or more fly ash] | 18% |
| 6815 | – | Fly ashbricks, fly ash aggregate, or fly ashblockscontainingat least 90% fly ash content | 5% |
| 6815 99 90 | – | Stone inlay work and stone artware | 12% |
Also Read - Find out the difference between the tax regime before and after GST
Knowing HSN Codes and GST Rates for Efficient GST Returns
Manufacturers, traders, retailers, and construction companies need to know GST rates and HSN codes for stone, plaster, cement, asbestos, and mica articles. The primary building materials, such as fly ash bricks and cement blocks, are taxed with 5% GST for low-cost construction.Roofing sheets made of cement and prefabricated buildings are taxed with 12% GST to make them affordable for infrastructural projects. Processed mica, plaster, and stone items are taxed with 18% GST for their further processing. High-end stone products, such as polished granite, marble, and premium ceramic tiles, are subject to 28% GST, being high-end materials.Accurate HSN classification helps companies charge the right GST rate, remain tax compliant, and claim an input tax credit (ITC) when due. For the current GST rates and information, companies can visit the official GST portal or seek advice from a tax professional.To calculate your tax liability, use the online GST calculator and find exactly how much you owe. This can simplify filing GST returns and also make your business legally compliant.
FAQS - FREQUENTLY ASKED QUESTIONS
What is the HSN code for marble and granite?
Marble and granite fall under HSN code 6802, which is used in monumental or building stone (excluding slate). The GST rates charged vary based on the type and extent of processing. Raw marble and granite (unpolished slabs or blocks) are charged 18% GST, and polished marble, granite, and decorative stone are charged 28% GST.
What is the GST rate on cement-based roofing sheets?
Cement-based roofing sheets are classified under HSN code 6811 and are charged 12% GST. These include asbestos-cement sheets, fiber cement sheets, and corrugated cement roofing sheets. These are widely applied in low-cost housing and industrial roofing. The 12% GST rate makes them affordable compared to high-end roofing materials that have 18% to 28% GST.
Are fly ash bricks taxed under GST?
Yes, fly ash bricks and fly ash aggregates are classified under HSN code 6815 and are subject to 5% GST. Fly ash bricks are a green alternative to conventional clay bricks and are largely utilised in construction. By maintaining the GST rate at just 5%, the government seeks to incentivise green building and persuade people to use fly ash products instead of traditional bricks.
What is the GST rate applicable to artificial stone slabs?
Artificial stone slabs, such as engineered marble, quartz, and composite stone slabs, come under HSN code 6815 and are subject to 12% GST. These slabs are applied on countertops, flooring, and wall cladding. It is fabricated by mixing natural stone with resin or cement and is even an alternative to costly natural stone slabs. As these slabs have to go through processing and industrial manufacturing, they are differently classified from natural stone and thus are subject to a different GST rate.
Are polished floor tiles subject to greater GST than standard tiles?
Yes, ceramic tiles that are both fully glazed and polished come with 28% GST, while common cement tiles come with 12% GST. GST amounts vary with tile type.
Is GST payable on mica sheets and boards?
Yes, mica sheets and mica articles come under HSN code 6814 and are subject to 18% GST. These include mica boards, mica insulation materials and mica decorative sheets for use in furniture and paneling. As mica is processed, cut, and treated, it is charged as a semi-processed industrial material instead of a raw material.
What is the GST on asbestos products?
Asbestos products like asbestos sheets, boards, and fibre-based panels are classified under HSN code 6812 and charged 18% GST. Fabricated asbestos fibres and asbestos composites are widely applied in insulation, industrial use, and roofing. As asbestos products are to be processed and chemically treated, they attract a higher rate of 18% GST.
Can companies avail of ITC on cement articles and stone products?
Yes, companies can avail of input tax credit (ITC) on GST incurred on cement articles and stone products, provided they are registered under GST and are eligible. Raw cement, stone, or plaster articles used to purchase for sale or manufacture can be claimed for ITC by manufacturers and traders. Construction firms utilising the materials for infrastructural purposes can set off their tax burden with ITC.
Is GST payable on prefabricated cement structures?
Yes, prefabricated cement structures (precast walls, beams, and cement panels) are classified under HSN code 6810 and are subject to 12% GST. Prefabricated structures find extensive applications in affordable housing projects, infrastructure projects, and commercial and industrial buildings.
How do I check the proper HSN code and GST rate?
To confirm the proper HSN code and GST rate for cement, plaster, stone, and allied materials, companies can:
Check the official GST portal – The portal offers current information on GST rates and classification.
Check CBIC (Central Board of Indirect Taxes and Customs) notifications – The CBIC provides periodic updates on tax revisions,
Seek advice from a tax consultant or GST practitioner – Experts can help with correct classification to maintain compliance.
The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.
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