Chapter 68GST Classification
Articles of Stone, Plaster, Cement
Covers finished articles of stone/cement (Tiles, Blocks, Statues).
Based on Customs Tariff ActUpdated: December 2025
Total Codes184
Dominant Rate18% or 28% (Marble/Granite blocks).
Includes: Tiles, Concrete Blocks, Marble Articles...
How to find the correct HSN Code in Chapter 68?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 68
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What does Chapter 68 Cover?
Covers finished articles of stone/cement (Tiles, Blocks, Statues).
Included
- Pavings
- Roofing Tiles
- Friction Material (Brakes)
- Stone Statues
Excluded
- Raw StoneGo to Ch 25
- Ceramic TilesGo to Ch 69
Common Confusions
- • Stone Article (Ch 68) vs Raw Stone (Ch 25): Worked/Polished is 68.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 68
Is Marble 28%?
Blocks may be 18%, but worked articles are often 18-28%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.