Articles of asbestos-cement, of cellulose fibre-cement or the like. 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 |
|---|---|---|
| 18%9% + 9% | 6811 | Articles of asbestos-cement, of cellulose fibre-cement or the like Notification 9/2025-CT(R), Schedule II, S.No. 227 |
| 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 6811 in the GSTN HSN master (18 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 | |
|---|---|---|---|
| 6811 10 00 | ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRECEMENT OR THE LIKE CORRUGATED SHEETS | – | Save |
| 6811 20 10 | ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRECEMENT OR THE LIKE OTHER SHEETS, PANELS, TILES AND SIMILAR ARTICLES: ASBESTOS-CEMENT SHEETS | – | Save |
| 6811 20 20 | ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRECEMENT OR THE LIKE OTHER SHEETS, PANELS, TILES AND SIMILAR ARTICLES: ASBESTOS-CEMENT TILES | – | Save |
| 6811 20 90 | ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRECEMENT OR THE LIKE OTHER SHEETS, PANELS, TILES AND SIMILAR ARTICLES: OTHER | – | Save |
| 6811 30 10 | ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRECEMENT OR THE LIKE TUBES, PIPES AND TUBE OR PIPE FITTINGS: ASBESTOS-CEMENT PIPES | – | Save |
| 6811 30 90 | ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRECEMENT OR THE LIKE TUBES, PIPES AND TUBE OR PIPE FITTINGS: OTHER | – | Save |
| 6811 40 | CONTAINING ASBESTOS: | – | |
| 6811 40 10 | ASBESTOS - CEMENT SHEETS | – | Save |
| 6811 40 20 | ASBESTOS - CEMENT TILES | – | Save |
| 6811 40 90 | OTHER | – | Save |
| 6811 81 | CORRUGATED SHEETS | – | |
| 6811 81 00 | CORRUGATED SHEETS | – | Save |
| 6811 82 | OTHER SHEETS, PANELS, TILES AND SIMILAR ARTICLES | – | |
| 6811 82 00 | OTHER SHEETS, PANELS, TILES AND SIMILAR ARTICLES | – | Save |
| 6811 89 | OTHER ARTICLES: | – | |
| 6811 89 10 | TUBES, PIPES AND TUBE OR PIPE FITTINGS | – | Save |
| 6811 89 90 | OTHER | – | Save |
| 6811 90 00 | ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRECEMENT OR THE LIKE OTHER ARTICLES | – | 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 (6811) 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.
