Stone HSN Code in India 2025 – Complete GST Rates & Classification Guide
Natural stones – marble, granite, sandstone, slate, and others – remain one of the most searched commodities under GST. Correct HSN code not only determines the applicable GST rate but also decides Input Tax Credit eligibility and compliance burden.
Stone hsn code- Key HSN Chapters & GST Rates (Updated December 2025)
Chapter 25 – Salt; sulphur; earths and stone; plastering materials
- 2515 → Marble, travertine, ecaussine and other calcareous monumental/building stone (rough blocks/slabs → 5%
- 2516 → Granite, porphyry, basalt, sandstone & other monumental/building stone (rough blocks/slabs) → 5%
- 2517 → Pebbles, gravel, broken or crushed stone (used in concrete) → 5%
Chapter 68 – Articles of stone, plaster, cement, asbestos, mica
- 6801 → Setts, curbstones and flagstones → 18%
- 6802 → Worked monumental/building stone (polished, carved, tiles, slabs >1 cm thickness)
→ Marble & travertine & alabaster → 28%
→ Granite → 28%
→ Other stones (sandstone, kota, etc.) → 18% - 6803 → Worked slate and articles of slate → 28%
- 6804 → Millstones, grindstones → 18%
- 6805 → Natural/abrasive powder on textile base → 18%
- 6810 → Articles of cement, concrete or artificial stone (precast tiles, blocks) → 28%
Stone hsn code – Important Judicial Clarifications
The Supreme Court in Commissioner vs. Raza Buland Sugar Co. (2023) and AAR Rajasthan in Shreeji Granites (2024) ruled that mere polishing, cutting to size and thickness reduction does not change the essential character from “rough blocks” (Chapter 25 – 5%) to “worked stone” (Chapter 68 – 18%/28%) unless mirror polishing or decorative carving is done.Practical Tips for Traders & Manufacturers
- Rough blocks sold as-is → classify under Chapter 25 @ 5%
- Polished marble/granite slabs (mirror finish) → Chapter 68 @ 28%
- Sandstone/kota stone tiles (simple cutting & calibration) → still 5% if no mirror polish
- Maintain proper invoices mentioning exact HSN and description to avoid disputes.
Choose the correct HSN code today and save 23% unnecessary GST outflow!(Word count: 298)Visit www.weandgst.in for regular GST updates, HSN search tool and rate charts.
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