Marble HSN Code

The “Marble” HSN Code: A Guide to Classification and GST

Marble, with its timeless elegance and durability, remains a highly sought-after material in construction and design. However, for businesses dealing with marble in India, understanding its HSN (Harmonised System of Nomenclature) code is not as straightforward as it might seem. The classification and the applicable GST (Goods and Services Tax) rate for marble depend significantly on its form – whether it’s a raw block, a cut slab, or a polished tile.

This variation often leads to confusion, so let’s break down the different HSN codes and GST rates for marble based on the provided data and common industry practices.

Understanding Marble HSN Codes by Processing Level

The HSN system classifies marble primarily based on its level of processing and form, falling under two main chapters:

Unprocessed or Roughly Cut Marble

When marble is in its crude form, such as large blocks or slabs that are merely cut by sawing and not polished or further worked, it generally falls under Chapter 25: Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement.

• 2515: This is the broad heading for “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.”
  • 25151100: Marble and Travertine, Crude or Roughly Trimmed (This indicates the most basic form of marble).
  • 25151210: Marble and Travertine, Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape: Blocks (Specifically for marble blocks).
  • 25151220: Marble and Travertine, Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape: Slabs (For unpolished or raw marble slabs).
  • 25152010: Ecaussine and other calcareous monumental or building stone…and Alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs… (Includes certain other calcareous stones, but also raw alabaster).

For unprocessed or roughly cut marble blocks and slabs, the GST rate is typically 5%. The 12% rate for 25151210 (Marble and Travertine blocks) and 18% for 25151220, 25151290 (other than blocks/slabs) mentioned in the data show historical revisions. It’s crucial to note that current common practice sees raw blocks and slabs predominantly at 5%.