GST on Marble in India: Slab and Classification Details
Marble is widely used in homes, temples, commercial buildings, and monuments across India. Whether it’s for flooring, wall cladding, or sculptures, marble is a high-value construction material. With the Goods and Services Tax (GST) in place, understanding the gst on marble helps builders, retailers, and customers calculate costs and stay compliant.
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GST on Marble: What the Law Says
Marble falls under Chapter 68 of the HSN code, covering articles of stone, plaster, or similar materials. Both raw marble slabs and polished tiles are taxed differently under GST.
| Marble Type | HSN Code | GST Rate |
|---|---|---|
| Marble slabs (unpolished/raw) | 2515 | 5% |
| Polished marble slabs/tiles | 6802 | 18% |
| Marble articles (statues, décor) | 6802 | 28% |
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GST for Marble and Granite: Comparison
| Stone Type | Condition | GST Rate |
|---|---|---|
| Raw marble | Blocks/slabs (unpolished) | 5% |
| Polished marble | Processed tiles/slabs | 18% |
| Raw granite | Rough blocks | 5% |
| Polished granite | Finished tiles/slabs | 18% |
| Decorative items | Sculptures, vases | 28% |
Both gst for marble and granite follow a similar pattern—5% on raw material and 18–28% on processed or decorative goods.
GST Impact on Marble Industry
- Input Tax Credit (ITC) now available on tools, logistics, and machinery
- Simplified national-level invoicing and supply chain
- Higher tax rate on polished goods increased final prices
- Small traders can opt for the Composition Scheme if eligible
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Input Tax Credit (ITC) for Marble Businesses
If you’re a marble supplier, trader, or builder, you may claim ITC on:
- Stone cutting or polishing machinery
- Transport and freight
- Warehouse and handling
- Business expenses for marketing and display
Note: If you choose the 5% slab, Input Tax Credit is not allowed. ITC is applicable only under the 18% slab with forward charge.
Conclusion
Understanding the gst on marble helps manufacturers, builders, and customers choose better pricing structures and stay compliant. Whether it’s raw slabs or decorative finishes, GST must be correctly applied for accurate invoicing and tax reporting.
I am a Chartered Accountant with over 20 years of experience and a finance content writer. I focus on educating people about finance and taxation. I have written many blog posts on finance, taxation, trading, and investment on the BUSY website. My goal is to increase financial understanding by making complex concepts easier to grasp and to support educational programs in India.
Frequently Asked Questions (FAQs)
- What is the GST on marble slabs in India?5% on unpolished slabs, 18% on polished slabs.
- What is the GST for marble and granite if bought for construction?5% for raw material, 18% for processed tiles/slabs.
- Is there a different GST rate for marble statues or home décor items?28% on artistic marble articles.
- Can marble businesses claim Input Tax Credit?Yes, if charging 18% GST, not under 5% no-ITC option.
- Is granite taxed the same as marble under GST?5% raw, 18% processed, 28% decorative.
