68 HSN Code: Stone, Cement & Plaster Items

HSN Chapter 68 represents Stone, Cement & Plaster Items under GST classification. This code helps businesses identify Stone, Cement & Plaster Items correctly for billing, taxation, and trade purposes. With HSN Chapter 68, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Stone, Cement & Plaster Items.

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Sub Chapters under HSN Chapter 68

Following Sub Chapters fall under HSN Chapter 68:

Sub Chapter New GST Rate Old GST Rate Description
18% 18% Setts, curbstones and flagstones, of natural stone (except slate)
5% 18% Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate)
18% 18% Worked slate and articles of slate or of agglomerated slate
5% 5% Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting,hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials
18% 18% Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up
18% 18% Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or of chapter 69
18% 18% Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
18% 18% Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders
18% 18% Articles of plaster or of compositions based on plaster
18% 18% Articles of cement, of concrete or of artificial stone, whether or not reinforced
18% 18% Articles of asbestos-cement, of cellulose fibre-cement or the like
18% 18% Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813
18% 18% Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials
18% 18% Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
5% 18% Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than Fly ash bricks; Fly ash aggregates; Fly ash blocks]
New GST Rate: 18% Old GST Rate: 18%

Setts, curbstones and flagstones, of natural stone (except slate)

New GST Rate: 5% Old GST Rate: 18%

Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate)

New GST Rate: 18% Old GST Rate: 18%

Worked slate and articles of slate or of agglomerated slate

New GST Rate: 5% Old GST Rate: 5%

Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting,hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials

New GST Rate: 18% Old GST Rate: 18%

Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up

New GST Rate: 18% Old GST Rate: 18%

Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or of chapter 69

New GST Rate: 18% Old GST Rate: 18%

Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)

New GST Rate: 18% Old GST Rate: 18%

Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders

New GST Rate: 18% Old GST Rate: 18%

Articles of plaster or of compositions based on plaster

New GST Rate: 18% Old GST Rate: 18%

Articles of cement, of concrete or of artificial stone, whether or not reinforced

New GST Rate: 18% Old GST Rate: 18%

Articles of asbestos-cement, of cellulose fibre-cement or the like

New GST Rate: 18% Old GST Rate: 18%

Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813

New GST Rate: 18% Old GST Rate: 18%

Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials

New GST Rate: 18% Old GST Rate: 18%

Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials

New GST Rate: 5% Old GST Rate: 18%

Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than Fly ash bricks; Fly ash aggregates; Fly ash blocks]

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Case Laws Related to Chapter 68

Order Number Description
Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs, (Naa (National Anti Profiteering Authority), )
Ismail Ahamad Soofi (AAR (Authority For Advance Ruling), Maharashtra)
Rapid Electrodes Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Hafele India Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Shree Mahalaxmi Cement Products (AAR (Authority For Advance Ruling), Gujarat)
Dipakkumar Ramjibhai Patel(Mahalaxmi Cement Products And Timber) (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Brakes India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Compo Advice India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Natani Precast (AAR (Authority For Advance Ruling), Rajasthan)
Acrymold (AAR (Authority For Advance Ruling), Maharashtra)
Srinivasakumar Veeramani (M/S Vishnu Lakshmi Fly Ash Bricks) (AAR (Authority For Advance Ruling), Tamil Nadu)
Maheshwari Stone Supplying Co. (AAR (Authority For Advance Ruling), Telangana)
Excel Earthings (AAR (Authority For Advance Ruling), Kerala)
Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Indo German Brakes Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)
Freeze Tech Innovations (AAR (Authority For Advance Ruling), Tamil Nadu)
Docsun Power Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Deepesh Gupta (Faa (First Appellate Authority), Rajasthan)
Saro Enterprises (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)
Fermi Solar Farms Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat)
Joyous Blocks & Panels Private Limited & Other (Calcutta High Court, West Bengal)
M/S. Sun Pharmaceutical Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Usg Boral Building Products (India) Private Limited (AAR (Authority For Advance Ruling), Rajasthan)
Maheshwari Stone Supplying Company (AAAR (Appellate Authority For Advance Ruling), Telangana)
Pacific Quartz Surfaces Llp (AAR (Authority For Advance Ruling), Rajasthan)
Roulunds Braking India (Pvt.) Ltd. (AAR (Authority For Advance Ruling), Haryana)
Sun Pharmaceutical Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Sanofi India Limited (AAR (Authority For Advance Ruling), Maharashtra)
M/S. Saint-gobain India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Hafele India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Director General Of Anti-profiteering, Central Board Of Indirect Taxes & Customs, (Naa (National Anti Profiteering Authority), )

Ismail Ahamad Soofi (AAR (Authority For Advance Ruling), Maharashtra)

Rapid Electrodes Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Hafele India Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

Shree Mahalaxmi Cement Products (AAR (Authority For Advance Ruling), Gujarat)

Dipakkumar Ramjibhai Patel(Mahalaxmi Cement Products And Timber) (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Brakes India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Compo Advice India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Natani Precast (AAR (Authority For Advance Ruling), Rajasthan)

Acrymold (AAR (Authority For Advance Ruling), Maharashtra)

Srinivasakumar Veeramani (M/S Vishnu Lakshmi Fly Ash Bricks) (AAR (Authority For Advance Ruling), Tamil Nadu)

Maheshwari Stone Supplying Co. (AAR (Authority For Advance Ruling), Telangana)

Excel Earthings (AAR (Authority For Advance Ruling), Kerala)

Ashima Dyecot Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Indo German Brakes Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)

Freeze Tech Innovations (AAR (Authority For Advance Ruling), Tamil Nadu)

Docsun Power Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Arco Electro Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Deepesh Gupta (Faa (First Appellate Authority), Rajasthan)

Saro Enterprises (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)

Gujarat Raffia Industries Limited (AAR (Authority For Advance Ruling), Gujarat)

Fermi Solar Farms Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

M/S Jay Ambey (AAR (Authority For Advance Ruling), Gujarat)

Joyous Blocks & Panels Private Limited & Other (Calcutta High Court, West Bengal)

M/S. Sun Pharmaceutical Industries Ltd. (AAAR (Appellate Authority For Advance Ruling), Maharashtra)

Usg Boral Building Products (India) Private Limited (AAR (Authority For Advance Ruling), Rajasthan)

Maheshwari Stone Supplying Company (AAAR (Appellate Authority For Advance Ruling), Telangana)

Pacific Quartz Surfaces Llp (AAR (Authority For Advance Ruling), Rajasthan)

Roulunds Braking India (Pvt.) Ltd. (AAR (Authority For Advance Ruling), Haryana)

Sun Pharmaceutical Industries Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Sanofi India Limited (AAR (Authority For Advance Ruling), Maharashtra)

M/S. Saint-gobain India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Hafele India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.