India GST guide for stones
One trusted page for marble granite tiles and engineered stone. Learn the correct rate and HSN code, understand input credit, and see clean math so that buyers make confident decisions for home and commercial projects.
This overview explains how GST applies to marble granite tiles engineered quartz and allied products. Learn the logic behind classification, see typical billing situations, and understand what counts toward taxable value so that buyers can compute a real landed cost with confidence.
Marble and travertine blocks and slabs granite blocks and slabs worked stone like polished slabs calibrated tiles profiles steps and mosaics engineered quartz and composite slabs ceramic and vitrified tiles and other mineral articles used in building and interiors.
You will find the exact HSN mapping in the next section along with a clean rate chart for the current year.
RMS Stonex provides accurate paperwork so that your credit flow stays healthy across projects.
Use the cards to choose the correct chapter and heading before you raise a tax invoice. The rate depends on the stage of processing. Blocks and raw slabs follow block headings while worked stone follows the worked stone heading.
Blocks and first cut slabs that are roughly cut or merely sawn and not yet finished.
Blocks and first cut slabs for further processing at factory or site.
Polished slabs calibrated tiles mouldings steps risers and mosaics.
Quartz based engineered slabs and ready to install tops and tiles.
Unglazed and glazed tiles for floors and walls including porcelain and vitrified.
Accessories and special parts that do not fall in other headings.
These chapters align with standard CBIC lists and common trade practice. Always match invoice wording with the actual stage of processing for smooth input credit.
Open the current year rate chartConfirm the correct rate for the current year and match it with your HSN selection. Blocks and raw slabs are separate from worked stone. Tiles remain under Chapter sixty nine.
Blocks and first cut slabs that are roughly cut or merely sawn and not yet finished.
Blocks and first cut slabs supplied for further processing.
Polished slabs calibrated tiles mouldings steps risers and mosaics.
Quartz based engineered slabs and ready to install tops.
Unglazed and glazed floor and wall tiles including porcelain and vitrified.
Accessories and special parts that do not fall in other headings.
Clear answers to the most common questions on HSN choice, rate, credit and paperwork for marble, granite, tiles and engineered stone.
Marble and travertine blocks and first-cut raw slabs fall under HSN 2515 and attract 5% GST. Use this when the stone is roughly cut or merely sawn and not yet polished.
Finished slabs, calibrated tiles, steps, risers and mouldings fall under HSN 6802 and attract 18% GST. Once the stone is worked or polished it moves from the block chapter to the worked stone chapter.
Decide by the stage of processing. Raw blocks and first-cut slabs go to HSN 2515 (or HSN 2516 for granite). Polished, cut-to-size or profiled stone goes to HSN 6802.
Granite blocks and first-cut raw slabs fall under HSN 2516 at 5% GST. Polished granite slabs and tiles move to HSN 6802 at 18%.
When billed by the seller on the same invoice, these charges form part of the taxable value and attract GST at the same rate as the stone. If a separate transporter bills the buyer, the goods transport rules apply to that invoice.
Input credit is available only to registered buyers who use the goods for taxable outward supplies. Personal use in a private home does not qualify for credit.
Engineered quartz and artificial stone slabs are classified under HSN 6810 with 18% GST. Ready-to-install tops of the same material follow the same heading.
Tiles under HSN 6907 and HSN 6908 attract 18% GST. This includes ceramic, porcelain and vitrified tiles for floors and walls.
Keep the tax invoice with the correct HSN and GSTIN, the e-way bill where required, proof of receipt of goods, and ensure the supplier has filed the tax. RMS Stonex provides compliant paperwork to keep credit flow smooth.
A combined supply and installation is treated as a works contract service. The applicable rate and credit treatment can differ from a simple supply of goods. Ask for a quote with a clear split when both are needed.
