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

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Granite HSN Code Classification and GST Rates

Here are some commonly used HSN codes and GST rates for this category

Section Classification

Section No Section Title Section Description
5 Guide to HSN Section 05 MINERAL PRODUCTS
13 Guide to HSN Section 13 ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

Chapter Classification

Chapter No Chapter Title Chapter Description
25 Salt, Stones and Cement Salt; sulphur; earths and stone; plastering materials, lime and cement
68 Stone, Cement & Plaster Items Articles of stone, plaster, cement, asbestos, mica or similar materials

4 Digit HSN Code Classification

HSN Code HSN Code Title GST Rate
2516 Granite & other monumental stones 5%
6801 Natural stone setts 18%
6802 Worked monumental or building stone 5%
6810 Cement articles 18%
6811 Asbestos-cement articles 18%

8 Digit HSN Code Classification

HSN Code HSN Code Title GST Rate
25161100 Granite – Crude/roughly trimmed 5%
25161200 Cut Granite Blocks (Rectangular) 6%
25162000 Granite – Sandstone 5%
25162100 Sandstone: Merely Cut, Rectangular Shape 5%
25162200 Dolomite Ramming Mix 5%
25169010 Pakur Stone (Monumental/Building) 5%
25169020 Stone boulders 5%
25169090 Monumental/Building Stone| Other 5%
68010000 Articles of Stone, Plaster, Cement, Asbestos, Mica 18%
68021000 Worked Monumental or Building Stone 18%
68022110 Marble Blocks & Tiles 18%
68022120 Marble Monumental Stone 18%
68022190 Other Marble Building Stone 18%
68022200 Asbestos-Cement Corrugated Sheets 18%
68022310 Granite Blocks & Tiles 18%
68022390 Other Granite Building Stone 18%
68022900 Other Building Stones 18%
68029100 Marble, Travertine & Alabaster - Others 18%
68029200 Other Calcareous Building Stones 18%
68029300 Granite - Other Articles 18%
68029900 Other Stone Articles 18%
68101110 Worked Granite & Articles Thereof 18%
68101190 Other Worked Natural Stone Articles 18%
68101910 Worked Artificial Stone & Articles 18%
68101990 Other Worked Artificial Stone Articles 18%
68109100 Articles of Slate & Similar Materials 18%
68109910 Other Concrete & Article 18%
68109990 Other Articles of Natural or Artificial Slate 18%
68111000 Asbestos-Cement Sheets 18%
68112010 Asbestos-Cement Tiles 18%
68112020 Other Asbestos-Cement Sheets/Panels/Tiles 18%
68112090 Asbestos-Cement Pipes 18%
68113010 Other Asbestos-Cement Tubes/Pipes/Fittings 18%
68113090 Other Asbestos-Cement Articles 18%
68114010 Containing asbestos- cement sheets 18%
68114020 Worked Monumental or Building Stone: Granite 18%
68114090 Other Worked Monumental or Building Stone 18%
68118100 Knotted Netting of Pebbles, Gravel and Similar Articles 18%
68118200 Other Articles of Natural Stone 18%
68118910 Asbestos-Cement Articles: Tubes & Pipes 18%
68118990 Other Asbestos-Cement Articles 18%
68119000 Asbestos Clothing/Clothing Accessories/Footwear/Headgear 18%

* GST rates may vary based on the latest GST notifications

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.

Vineet Goyal
Vineet Goyal
Chartered Accountant
MRN No.: 411502
City: Delhi

I am a chartered accountant with over 14 years of experience. I understand income tax, GST, and balancing financial records. I analyze financial statements and tax codes effectively. However, I also have a passion for writing, which is different from working with numbers. Recently, I started writing articles and blog posts. My goal is to make finance easier for everyday people to understand.

Frequently Asked Questions

  • 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.

  • 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.

  • 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.

  • 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.

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