The granite hsn code depends on how far the stone has been worked: granite blocks and crude granite are 2516 at 5%, while sawn slabs (2516 12) and polished granite slabs and tiles (6802) are 18%. Marble follows the same pattern, with blocks under 2515 at 5% and slabs and polished marble at 18%.
The rate on a stone bill therefore turns on whether you sell blocks or finished slabs. This page explains the lines, kota stone, idols and a stone dealer's bill. Cement, sand and other site materials are reached from the construction hub.
Granite and marble: codes and GST rates
Item / HSN / GST- Granite, crude or roughly trimmed5%Raw quarry granite
- Granite blocks5%Cut into blocks
- Granite, other than blocks (slabs cut by sawing)18%Sawn slabs
- Polished granite slabs and tiles18%Worked stone
- Marble and travertine, crude5%Raw marble
- Marble and travertine blocks5%Blocks
- Marble and travertine, other than blocks18%Slabs
- Polished marble slabs and tiles18%Worked stone
- Kota stone, sandstone and other stone (rough)5%Building stone; sandstone 2516
- Kota stone, polished18%Worked stone
- Stone statues and idols5%Statuettes of stone
- Stone setts and kerb stones18%Natural stone
Quick facts
HSN headings
2515 marble, 2516 granite, 6802 worked stoneBlocks
5% (2.5% CGST + 2.5% SGST)Slabs and polished stone
18%Rate before the reform
Blocks 12%, slabs 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveStone idols
5%
Granite hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| Granite, crude or roughly trimmed | 2516 11 | 5% |
| Granite blocks | 2516 | 5% |
| Granite slabs, sawn | 2516 12 | 18% |
| Polished granite slabs, tiles, countertops | 6802 | 18% |
| Marble, crude | 2515 11 | 5% |
| Marble blocks | 2515 12 10 | 5% |
| Marble slabs, sawn | 2515 12 20 | 18% |
| Polished marble, tiles | 6802 | 18% |
| Kota stone, sandstone, rough | 2515 or 2516 | 5% |
| Kota stone, polished | 6802 | 18% |
| Stone idols, statues | 6802 | 5% |
| Kerb stones, setts | 6801 | 18% |
6802 hsn code gst rate
Heading 6802 covers worked monumental or building stone and articles of it: polished slabs, tiles, countertops, steps and cladding. The general rate is 18%. Statues, statuettes and ornamental articles of stone in 6802 are 5%, and idols of deities made of stone or marble are nil.
2516 and 2515 hsn code gst rate
Heading 2516 is granite, porphyry, basalt and sandstone, crude or roughly trimmed or cut into blocks; blocks are 5%, while other granite (sawn slabs, 2516 12) is 18%. Heading 2515 is marble and travertine: crude marble (2515 11) and marble blocks (2515 12 10) are 5%, and other marble (2515 12 20 and 2515 12 90) is 18%.
Kota stone hsn code
Kota stone is a limestone used for floors. Rough kota stone is billed under 2515 or 2516 as building stone at 5%. Sawn and polished kota stone slabs and tiles are worked stone under 6802 at 18%. Cutting and polishing stone for a customer is job work at 18%.
Stone dealer's invoice
Stone dealer to a builder: Polished granite slabs 18 mm, HSN 6802, 800 sq ft, Rs 1,20,000, GST 18% Rs 21,600. Kota stone rough, HSN 2515, 1,500 sq ft, Rs 45,000, GST 5% Rs 2,250. Total Rs 1,88,850.
Stone loads need an e-way bill, and some states also require a mineral transit pass, which is separate from GST. Tiles are on the tiles page.
Idols and handicrafts of stone
Statues and ornamental articles of stone are 5%, and idols of deities made of stone or marble are nil. For stone handicrafts bought as gifts, see gift items.
Stone codes here follow the general split between blocks and worked stone. How far a stone has been cut or polished decides the rate, so check the GST portal entry and ask a GST practitioner or chartered accountant about quarry and processing contracts.
Frequently asked questions
What GST applies to granite?
Granite blocks are 5%. Sawn granite slabs and polished granite are 18%.
What is the 6802 hsn code gst rate?
Worked stone under 6802 is 18%. Stone statues are 5% and stone idols of deities are nil.
What is the marble hsn code?
Marble is 2515 when crude or in blocks (5%), and 6802 when polished (18%).
What is the kota stone hsn code?
Rough kota stone is 2515 or 2516 at 5%, and polished kota stone 6802 at 18%.
What is the 2516 hsn code gst rate?
Granite blocks and crude granite under 2516 are 5%, and other granite such as sawn slabs is 18%.