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). Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 6802 | 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 Notification 9/2025-CT(R), Schedule I, S.No. 401 |
| 18%9% + 9% | 6802 | 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 natural stone (including slate) [other than 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][except the items covered in Sl. No. 176 in Schedule I] Notification 9/2025-CT(R), Schedule II, S.No. 218 |
| Entries for the whole of Chapter 68 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] Notification 9/2025-CT(R), Schedule I, S.No. 293 |
| 5%2.5% + 2.5% | 68 | Sand lime bricks or Stone inlay work Notification 9/2025-CT(R), Schedule I, S.No. 400 |
| Nil | 44 or 68 | Deities made of stone, marble or wood Notification 10/2025-CT(R), S.No. 124 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 6802 in the GSTN HSN master (20 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 6802 10 | TILES, CUBES AND SIMILAR ARTICLES, WHETHER OR NOT RECTANGULAR (INCLUDING SQUARE), THE LARGEST FACE OF WHICH IS CAPABLE OF BEING ENCLOSED IN A SQUARE THE SIDE OF WHICH IS LESS THAN 7 CM, ARTIFICIALLY COLOURED GRANULES,CHIPPINGS AND POWDER | – | |
| 6802 10 00 | TILES, CUBES AND SIMILAR ARTICLES, WHETHER OR NOT RECTANGULAR (INCLUDING SQUARE), THE LARGEST FACE OF WHICH IS CAPABLE OF BEING ENCLOSED IN A SQUARE THE SIDE OF WHICH IS LESS THAN 7 CM, ARTIFICIALLY COLOURED GRANULES,CHIPPINGS AND POWDER | – | Save |
| 6802 21 | MARBLE, TRAVERTINE AND ALABASTER : | – | |
| 6802 21 10 | MARBLE BLOCKS OR TILES | – | Save |
| 6802 21 20 | MARBLE MONUMENTAL STONE | – | Save |
| 6802 21 90 | OTHER | – | Save |
| 6802 22 00 | 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) - OTHER MONUMENTAL OR BUILDING STONE AND ARTICLES THEREOF, SIMPLY CUT OR SAWN, WITH A FLAT OR EVEN SURFACE : OTHER CALCAREOUS STONE | – | Save |
| 6802 23 | GRANITE : | – | |
| 6802 23 10 | GRANITE BLOCKS OR TILES | – | Save |
| 6802 23 90 | OTHER | – | Save |
| 6802 29 | OTHER STONE | – | |
| 6802 29 00 | OTHER STONE | – | Save |
| 6802 91 | MARBLE, TRAVERTINE AND ALABASTER | – | |
| 6802 91 00 | MARBLE, TRAVERTINE AND ALABASTER | – | Save |
| 6802 92 | OTHER CALCAREOUS STONE | – | |
| 6802 92 00 | OTHER CALCAREOUS STONE | – | Save |
| 6802 93 | GRANITE | – | |
| 6802 93 00 | GRANITE | – | Save |
| 6802 99 | OTHER STONE | – | |
| 6802 99 00 | OTHER STONE | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (6802) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
