New GST on Marble in India: Slab and Classification Details
- The new GST rates for marble in India, effective after September 22, 2025, are 5% for raw slabs and 18% for polished tiles.
- Marble articles like statues and décor are taxed at 5% under the new rates, a decrease from the previous 28%.
- Both marble and granite follow similar GST patterns: 5% for raw materials and 18% for polished goods.
- Input Tax Credit (ITC) is available for businesses under the 18% GST slab, covering expenses like machinery and logistics.
- Small traders can opt for the Composition Scheme, but choosing the 5% slab means no ITC is allowed.
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 Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for marble (no compensation cess).
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 | 5% |
| Polished marble slabs/tiles | 6802 | 18% |
| Marble articles (statues, décor) | 6802 | 28% |
Marble Type
HSN Code
GST Rate
Marble Type
HSN Code
GST Rate
Marble Type
HSN Code
GST Rate
Also Know About – Marble HSN Code
Old 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% |
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 18–28% 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.
