Stone HSN Code

Understanding the Stone HSN Code

The term “stone” encompasses a vast array of materials, from precious gems to construction aggregates, and each type has a specific HSN (Harmonized System of Nomenclature) code. For businesses dealing with stones, accurate HSN classification is critical for proper GST (Goods and Services Tax) compliance and smooth trade operations. This guide delves into the various HSN codes associated with different types of stone.

Classifying Stones by Their Use and Form

The HSN codes for stone are distributed across several chapters, reflecting the diverse nature and applications of these materials.

Stone in Industrial Machinery and Tools

Several HSN codes relate to stones used in industrial machinery and tools:

• 84425050 (18% GST): This code covers “Plates, Cylinders And Lithographic Stones, Prepared For Printing.” It falls under machinery for preparing printing components.
• 84602930 (18% GST): This is for “Machine-Tools For Deburring, Sharpening, Grinding, Honing, Lapping, Polishing Or Otherwise Finishing Metal, Or Cermets By Means Of Grinding Stones, Abrasives Or Polishing Products.”
• 84604019 (18% GST): Similar to the above, this code also pertains to “Machine-Tools For Deburring, Sharpening, Grinding, Honing, Lapping, Polishing Or Otherwise Finishing Metal, Or Cermets By Means Of Grinding Stones, Abrasives Or Polishing Products.”
• 84748020 (18% GST): This HSN code is for “Machinery For Sorting, Screening, Separating, Washing, Crushing, Grinding, Mixing Or Kneading Earth, Stone, Ores Or Other Mineral Substances, In Solid (Including Powder Or Paste) Form.” This indicates machinery specifically designed to process various forms of stone.
• 68041000 (18% GST): This covers “Millstones, Grindstones, Grinding Wheels And The Like, Without Frameworks, For Grinding, Sharpening, Polishing, Trueing Or Cutting, Hand Sharpening Or Polishing Stones.”
• 68042110 (18% GST): Another code for “Millstones, Grindstones, Grinding Wheels And The Like… Hand Sharpening Or Polishing Stones.”
• 8509 (GST omitted in data): This general code likely covers “Wet Grinder Consisting Of Stone As Grinder,” which is an electrical appliance.

Building and Monumental Stone

Chapter 68 specifically deals with “Articles of stone, plaster, cement, asbestos, mica or similar materials.”

• 68101990 (18% GST): This applies to “Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Other: Other.”
• 68029200 (18% GST): This code is for “Worked Monumental Or Building Stone (Except Slate) And Articles Thereof; Mosaic Cubes And The Like, Of Natural Stone.” This covers a wide range of processed natural stone for construction and monuments.
• 68109910 (18% GST): This is for “Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced Other Articles: Other: Concrete Boulder.”
• 68022900 (18% GST): Another code for “Worked Monumental Or Building Stone (Except Slate) And Articles Thereof; Mosaic Cubes And The Like, Of Natural Stone.”

Precious and Semi-Precious Stones

Chapter 71 is dedicated to “Natural or cultured pearls, precious or semi-precious stones, precious metals…”

• 71031024 (0.25% GST): This covers “Precious Stones (Other Than Diamonds) And Semiprecious Stones, Whether Or Not Worked Or Graded But Not Strung, Mounted Or Set; Ungraded Precious Stones (Other Than Diamonds) And Semi-Precious Stones, Temporarily Strung For Convenience Of Transport – Unworked Or Roughly Sawn Or Roughly Shaped: Other: Other.”
• 71162000 (3% GST): This applies to “Articles Of Natural Or Cultured Pearls, Precious Or Semi-Precious Stones (Natural, Synthetic Or Reconstructed) – Of Precious Or Semi-Precious Stones (Natural, Synthetic Or Reconstructed).”
• 71059000 (3% GST): This code is for “Dust And Powder Of Natural Or Synthetic Precious Or Semi-Precious Stones – Other.”
• 71031011 (0.25% GST): Similar to 71031024, this covers “Precious Stones (Other Than Diamonds) And Semiprecious Stones… Unworked Or Roughly Sawn Or Roughly Shaped: Rubies, Sapphires And Emeralds.”
• 71039920 (0.25% GST): This code applies to “Precious Stones (Other Than Diamonds) And Semiprecious Stones… Other: Worked: Other.”

Aggregates and Other Mineral Stones

Chapter 25 covers “Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement.”

• 25174900 (5% GST): This code is for “Pebbles, Gravel, Broken Or Crushed Stone, Of A Kind Commonly Used For Concrete Aggregates, For Road Metalling Or For Railway Or Other Ballast, Shingle And Flint, Whether Or Not Heat-Treated; Macadam Of Slag, Dross Or Similar Industrial Waste…”
• 252100 (5% GST): This is for “Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement.”

Miscellaneous Stone Classifications

• 97039020 (12% GST): This code is for “Works of art, collectors’ pieces and antiques – Of Stone.”
• 1212 (5% GST): This broadly covers “Locust Beans, Seaweeds And Other Algae, Sugar Beet And Sugarcane, Fresh, Chilled, Frozen Or Dried… Fruit Stones And Kernels And Other Vegetable Products…” This indicates that even fruit stones can have an HSN classification.