New GST on Marble in India: Slab and Classification Details
- GST rates on marble products depend on the type of product and applicable HSN classification.
- Marble articles such as statues and decorative items are taxed according to their specific GST classification. Applicable categories reduced to 5% should be compared with their correct previous rates.
- Marble and granite products attract GST based on whether they are supplied as raw, processed, or finished goods.
- Eligible businesses can claim Input Tax Credit (ITC) on taxable purchases, subject to GST conditions.
- Businesses under the Composition Scheme cannot claim Input Tax Credit as per applicable GST provisions.
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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New GST Rate on Marble in India
The revised GST rates applicable from 22 September 2025 are provided below for marble products (no compensation cess applicable).
New 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 | New GST Rate |
|---|---|---|
| Marble slabs (unpolished/raw) | 2515 | 5% |
| Polished marble slabs/tiles | 6802 | 18% |
| Marble articles (statues, décor) | 6802 | 5% |
Marble Type
HSN Code
New GST Rate
Marble Type
HSN Code
New GST Rate
Marble Type
HSN Code
New GST Rate
Also Know About – Marble HSN Code
New GST for Marble and Granite: Comparison
| 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% |
Stone Type
Condition
New GST Rate
Stone Type
Condition
New GST Rate
Stone Type
Condition
New GST Rate
Stone Type
Condition
New GST Rate
Stone Type
Condition
New GST Rate
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%.
Old GST on Marble: What the Law Says
(Old GST Rates – Applicable Until 21st September)
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 | 12% |
| Polished marble slabs/tiles | 6802 | 18% |
| Marble articles (statues, décor) | 6802 | 12% |
Marble Type
HSN Code
GST Rate
Marble Type
HSN Code
GST Rate
Marble Type
HSN Code
GST Rate
Also Know About – Marble HSN Code
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Old GST for Marble and Granite: Comparison
| Stone Type | Condition | GST Rate |
|---|---|---|
| Raw marble | Blocks/slabs (unpolished) | 12% |
| Polished marble | Processed tiles/slabs | 18% |
| Raw granite | Rough blocks | 12% |
| Polished granite | Finished tiles/slabs | 18% |
| Decorative items | Sculptures, vases | 12% |
Stone Type
Condition
GST Rate
Stone Type
Condition
GST Rate
Stone Type
Condition
GST Rate
Stone Type
Condition
GST Rate
Stone Type
Condition
GST Rate
Both GST for marble and granite follow a similar pattern—5% on raw material and 18% on processed goods. Decorative stone articles under applicable HSN classifications were taxed at 12% under the earlier GST structure.
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 eligible business expenses such as:
- Stone cutting or polishing machinery
- Transport and freight
- Warehouse and handling
- Business expenses for marketing and display
ITC availability depends on the applicable GST rate, type of supply, and GST conditions. Businesses must follow the applicable ITC rules while claiming credit.
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.
