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.
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for marble (no compensation cess).
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 | New GST Rate |
---|---|---|
Marble slabs (unpolished/raw) | 2515 | 5% (Appendix lists 2515 12 10 blocks → 5%) |
Polished marble slabs/tiles | 6802 | 18% |
Marble articles (statues, décor) | 6802 | 5% (Appendix: 6802 carved stone products → 5%) |
Also Know About – Marble HSN Code
Stone Type | Condition | New 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 | 5% |
Both gst for marble and granite follow a similar pattern—5% on raw blocks (2515/2516), 18% on polished tiles/slabs, and select carved stone handicrafts under 6802 at 5%.
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% |
Also Know About – Marble HSN Code
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.
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If you’re a marble supplier, trader, or builder, you may claim ITC on:
Note: If you choose the 5% slab, Input Tax Credit is not allowed. ITC is applicable only under the 18% slab with forward charge.
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.