Granite HSN Code: Classification for Granite Stone and Tiles
Granite is a popular natural stone used for flooring, kitchen platforms, cladding and monuments. Under GST, granite is classified based on its stage of processing, such as raw blocks, roughly cut slabs or polished tiles
Granite HSN Table and GST Overview
| HSN / SAC Code | Product or Service Description | Product Type / Variant | Typical GST Rate |
|---|---|---|---|
| 251611 | Granite, crude or roughly trimmed | Raw granite blocks and rough stones | 5% |
| 251612 | Granite merely cut by sawing into blocks or slabs | Unpolished cut granite slabs | 5% |
| 680223 | Granite, simply cut or sawn and polished | Polished granite slabs and tiles | 18% |
| 680293 | Worked stone and articles | Finished granite articles, counter tops and monuments | 18% |
What Is the HSN Code for Granite Stone
Raw granite from quarries is classified as crude or roughly trimmed granite under the natural stone chapter. Once granite is cut into slabs, tiles or worked into finished articles, it moves into headings for worked stone, which normally attract higher GST because of value addition.
How Granite Slabs and Tiles Are Classified under HSN?
Granite slabs and tiles that are cut, polished and sized for flooring or cladding are classified as worked stone. The product description on invoice should mention whether items are slabs, tiles or cut-to-size pieces to support the selected granite HSN code.
GST on Granite Products in India
Buyers of granite slabs and tiles used for resale or further supply can claim input tax credit on GST paid, subject to standard rules. Builders using granite in construction for own use may have limited credit. Correct coding helps avoid confusion on whether granite is supplied as goods or as part of a works contract service.
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Frequently Asked Questions
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Is GST rate the same for raw granite blocks and polished tiles?
Usually no. Raw stone is often taxed at a lower rate while polished slabs and tiles are taxed at the standard rate due to additional processing.
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How should a fabricator classify granite used for kitchen tops?
Fabricators generally classify such items as worked granite slabs or cut-to-size stone articles under the worked stone heading.
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Can tiles and slabs share the same granite HSN code?
They may fall under the same heading but tariff sometimes distinguishes tiles and other stone articles. Use the description that best matches your product.
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Can all granite products be billed under a single HSN code for convenience?
For strict compliance, different stages (raw, cut, worked) should be correctly classified, even though small traders may use one code in practice.