Rates (%) Products Description HSN codes Export and Import HSN codes
12% Sand lime bricks or Stone inlay work 68
12% Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone 6802 68021000, 68022110, 68022120, 68022190, 68022310, 68022390, 68022900, 68029100, 68029200, 68029300, 6802990
12% Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) 6802 68021000, 68022110, 68022120, 68022190, 68022310, 68022390, 68022900, 68029100, 68029200, 68029300, 6802990
18% Setts, curbstones and flagstones, of natural stone (except slate) 6801 68010000
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 power, of except the items covered in Sl. No. 123 in Schedule I 6802 68021000, 68022110, 68022120, 68022190, 68022310, 68022390, 68022900, 68029100, 68029200, 68029300, 6802990
18% Worked slate and articles of slate or of agglomerated slate 6803 68030000
18% 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 6804 68041000, 68042110, 68042190, 68042210, 68042220, 68042290, 68042310, 68042390, 68043010, 6804300
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 6805 68051010, 68051090, 68052010, 68052020, 68052030, 68052040, 68052090, 68053000
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 chapter 69 6806 68061000, 68062000, 68069000
18% Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 6807 68071010, 68071090, 68079010, 68079090
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 6808 68080000
18% Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented 6809 68091100, 68091900, 68099000
18% Articles of cement, of concrete or of artificial stone, whether or not reinforced 6810 68101110, 68101190, 68101910, 68101990, 68109100, 68109910, 68109990
18% Articles of asbestos-cement, of cellulose fibre-cement or the like 6811 68114010, 68114020, 68114090, 68118100, 68118200, 68118390, 68118910
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 6812 68128000, 68129100, 68129211, 68129219, 68129290, 68129300, 68129911, 68129919, 68129921, 68129922, 68129990
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 textiles or other materials 6813 68132010, 68132090, 68138100, 6813890
18% Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 6814 68141010, 68141020, 68141030, 68141090, 68149010, 68149020, 68149030, 68149040, 68149050, 68149060, 68149090
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 blocks, fly ash aggregate with 90 percent or more fly ash content ] 6815 68151010, 68151020, 68151090, 68152000, 68159100, 68159910, 68159920, 68159990
5% Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks 6815
12% Stone art ware, stone inlay work 6815 99 90

Disclaimer

The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni
CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.