Kota Stone 2515 HSN Code

Understanding the HSN Code for Kota Stone

Kota Stone, a fine-grained limestone predominantly found in the Kota district of Rajasthan, India, is a popular choice for flooring and cladding due to its durability and aesthetic appeal. For suppliers, contractors, and businesses dealing with this natural building material, understanding its Harmonized System of Nomenclature (HSN) code and associated Goods and Services Tax (GST) rates is paramount for seamless financial operations. Let’s dig into the specifics of Kota Stone’s HSN classification.

Kota Stone Under the HSN System

Kota Stone, being a natural calcareous building stone, falls squarely under Chapter 25 of the HSN: “Mineral Products – Salt; sulphur; earths and stone; plastering materials, lime and cement.” This chapter specifically deals with various types of natural stones and minerals.

Within Chapter 25, the relevant HSN heading for Kota Stone is 2515. This heading broadly covers:

• Marble, Travertine, Ecaussine And Other Calcareous Monumental Or Building Stone Of An Apparent Specific Gravity Of 2.5 Or More, And Alabaster, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape.

This description perfectly fits Kota Stone, which is a calcareous building stone often cut into slabs or blocks.

Now, let’s look at the specific GST rates for various forms of stone under HSN 2515:

• HSN 2515 (General Heading): This general classification itself shows a 5% GST rate, effective from 01/07/2017. This suggests that basic, unprocessed Kota Stone, or its general category, might fall here.
• Roughly Trimmed or Merely Cut Blocks/Slabs:
  • 25151100: “Marble, Travertine… Roughly Trimmed Or Merely Cut… Into Blocks Or Slabs…” This code specifically shows a 5% GST rate, effective from 01/01/2019. This is highly relevant for Kota Stone blocks.
  • 251512: This sub-heading for “Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape” also shows a 5% GST rate, effective from 01/07/2017. This would cover standard Kota Stone slabs.
  • However, some specific sub-categories under 251512 show higher rates:
    • 25151210: “Marble, Travertine…” – 12% GST, effective from 01/07/2017.
    • 25151220: “Marble, Travertine…” – 18% GST, effective from 15/11/2017.
    • 25151290: “Marble, Travertine…” – 18% GST, effective from 15/11/2017. These variations within 251512 likely depend on the type of stone (e.g., specific processing for marble) or perhaps its finish, rather than Kota Stone itself. For general Kota Stone, the 5% rate within 2515 and its direct subheadings is more applicable.
• Ecaussine And Other Calcareous Monumental Or Building Stone; Alabaster (HSN 251520 and 25152010/25152090): These also fall under the broader 2515 heading and show a 5% GST rate. Since Kota Stone is a calcareous building stone, it aligns with this description as well.

In summary, unprocessed or simply cut Kota Stone, which is a calcareous building stone, predominantly falls under HSN 2515 and is subject to a 5% GST rate. The higher rates under some 251512 sub-codes likely pertain to specific types of marble or more extensively processed stones, not typical Kota Stone slabs.

Distinguish from Other “Stone” Related Items

The data also includes other “stone” related entries, which are distinct from natural building stones like Kota Stone:

• Pebbles, Gravel, Broken Or Crushed Stone (HSN 25174900): These are aggregates used for concrete or roads and are typically taxed at 5% GST.
• Articles Of Cement, Of Concrete Or Of Artificial Stone (Chapter 68): This includes manufactured items like concrete tiles (68101990) or concrete boulders (68109910). These are at 18% GST, as they are manufactured products, not natural stone.
• Millstones, Grindstones, Hand Sharpening Or Polishing Stones (HSN 6804): These are tools made of stone, not building material. They are under Chapter 68 and have an 18% GST rate.
• Worked Monumental Or Building Stone (Except Slate) And Articles Thereof (HSN 6802): This covers extensively worked or finished articles of stone. These are under Chapter 68 and are generally at 18% GST. This is for finished products, unlike the raw or simply cut Kota Stone.
• Wet Grinder Consisting Of Stone As Grinder (HSN 8509): This is an electrical appliance, with the stone being a component. It’s under Chapter 85 and has an omitted (likely higher) GST rate.
• Machinery For Working Stone (HSN 8464): This refers to industrial machinery for processing stone, not the stone itself. It’s under Chapter 84 and has an 18% GST rate.
• Works of art… Of Stone (HSN 97039020): This covers sculptures or art pieces made of stone and is taxed at 12% GST.

Therefore, for “Kota Stone,” the primary HSN classification is within Chapter 25, specifically under 2515, for its natural, building stone form.