Unpolished Granite Slabs HSN Code, Applicability, HSN Code and GST Rate on Unpolished Granite Slabs

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement	Granite, Porphyry, Basalt, Sandstone And Other Monumental Or Building Stone, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape	2516	5%	–	01/07/2017	–
Granite, Porphyry, Basalt, Sandstone And Other Monumental Or Building Stone, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape – Granite : Merely Cut, By Sawing Or Otherwis	25161200	18%	–	15/11/2017	–
Granite, Porphyry, Basalt, Sandstone And Other Monumental Or Building Stone, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape – Sandstone	25162000	5%	–	01/07/2017	–
Granite, Porphyry, Basalt, Sandstone And Other Monumental Or Building Stone, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape – Other Monumental Or Building Stone: Other	25169090	5%	–	01/07/2017	–
Granite, Porphyry, Basalt, Sandstone And Other Monumental Or Building Stone, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape – Other Monumental Or Building Stone: Stone B	25169020	5%	–	01/07/2017	–
Granite, Porphyry, Basalt, Sandstone And Other Monumental Or Building Stone, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape – Other Monumental Or Building Stone: Pakur S	25169010	5%	–	01/07/2017	–
Granite, Porphyry, Basalt, Sandstone And Other Monumental Or Building Stone, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape – Sandstone: Merely Cut, By Sawing Or Otherwi	25162200	5%	–	01/07/2017	–
Granite, Porphyry, Basalt, Sandstone And Other Monumental Or Building Stone, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape – Sandstone: Crude Or Roughly Trimmed	25162100	5%	–	01/07/2017	–
Granite, Porphyry, Basalt, Sandstone And Other Monumental Or Building Stone, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape – Granite : Crude Or Roughly Trimmed	25161100	5%	–	01/07/2017	–
Quartz (Other Than Natural Sands); Quartzite, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape – Quartzite — Other	25062090	5%	–	01/07/2017	–
Natural Steatite, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape; Talc	2526	5%	–	01/07/2017	–
Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape	251512	5%	–	01/07/2017	–
Dolomite, Whether Or Not Calcined Or Sintered, Including Dolomite Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape; Dolomite Ramming Mix	2518	5%	–	01/07/2017	–
Quartz (Other Than Natural Sands); Quartzite, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape	2506	5%	–	01/07/2017	–
Granite Blocks	2516	12%	–	01/07/2017	–
Glass and glassware	Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or S	70161000	18%	–	15/11/2017	–
Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or S	70169000	18%	–	15/11/2017	–
Raw hides and skins (other than furskins) and leather	Composition Leather With A Basis Of Leather Or Leather Fiber, In Slabs, Sheets Or Strip, Whether Or Not In Rolls; Parings And Other Waste Of Leather Or Of Composition Leather, Not Suitable For The Manufacture Of Leather Articles; Leather Dust, Powder And	41152010	12%	–	15/11/2017	–
Articles of stone, plaster, cement, asbestos, mica or similar materials	Granite	680223	18%	–	15/11/2017 – 13/10/2017 22/09/2017	–
(waste and scrap) paper or paperboard	Filter Blocks, Slabs And Plates, Of Paper Pulp	48120000	18%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement

Granite, Porphyry, Basalt, Sandstone And Other Monumental Or Building Stone, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape

2516

–

01/07/2017

–

25161200

18%

–

15/11/2017

–

25162000

–

01/07/2017

–

25169090

–

01/07/2017

–

25169020

–

01/07/2017

–

25169010

–

01/07/2017

–

25162200

–

01/07/2017

–

25162100

–

01/07/2017

–

25161100

–

01/07/2017

–

Quartz (Other Than Natural Sands); Quartzite, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape – Quartzite — Other

25062090

–

01/07/2017

–

Natural Steatite, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape; Talc

2526

–

01/07/2017

–

Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape

251512

–

01/07/2017

–

Dolomite, Whether Or Not Calcined Or Sintered, Including Dolomite Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape; Dolomite Ramming Mix

2518

–

01/07/2017

–

Quartz (Other Than Natural Sands); Quartzite, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape

2506

–

01/07/2017

–

Granite Blocks

2516

12%

–

01/07/2017

–

Glass and glassware

Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or S

70161000

18%

–

15/11/2017

–

70169000

18%

–

15/11/2017

–

Raw hides and skins (other than furskins) and leather

Composition Leather With A Basis Of Leather Or Leather Fiber, In Slabs, Sheets Or Strip, Whether Or Not In Rolls; Parings And Other Waste Of Leather Or Of Composition Leather, Not Suitable For The Manufacture Of Leather Articles; Leather Dust, Powder And

41152010

12%

–

15/11/2017

–

Articles of stone, plaster, cement, asbestos, mica or similar materials

Granite

680223

18%

–

15/11/2017 – 13/10/2017 22/09/2017

–

(waste and scrap) paper or paperboard

Filter Blocks, Slabs And Plates, Of Paper Pulp

48120000

18%

–

01/07/2017

–

Understanding the HSN Code for Unpolished Granite Slabs

Granite, a durable and aesthetically pleasing natural stone, is a cornerstone of construction and interior design. From flooring to countertops, granite slabs are highly sought after. For businesses dealing with unpolished granite slabs in India, correctly identifying their HSN (Harmonized System of Nomenclature) code is crucial for accurate GST (Goods and Services Tax) compliance.

Unpolished granite slabs generally fall under Chapter 25: Salt; sulphur; earths and stone; plastering materials, lime and cement. This chapter specifically deals with various mineral products in their raw or semi-processed forms.

Within Chapter 25, the relevant HSN heading for granite is 2516: Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

For unpolished granite slabs that are merely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, the specific 8-digit HSN code is 25161200.

It’s important to note the distinction:

25161100 covers “Granite: Crude or roughly trimmed,” indicating a more raw form. This typically attracts a 5% GST rate.
25161200 covers “Granite: Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.” This signifies a step further in processing, but without polishing.

The GST rate for unpolished granite slabs classified under HSN 25161200 is 5%. This rate has been effective from July 1, 2017.

However, there’s another relevant HSN code for granite in a more “worked” state, which might cause confusion:

HSN 6802: This chapter, “Articles of stone, plaster, cement, asbestos, mica or similar materials,” covers “Worked monumental or building stone (except slate) and articles thereof.” If granite slabs undergo further processing like polishing, bevelling, or shaping beyond mere cutting, they typically shift to HSN 6802, specifically often 68022390 (“Others” under granite) or 68029300 (“Granite” under other worked stone). The GST rate for granite under HSN 6802 is 12% or even 18% if highly processed or polished.

Therefore, the “unpolished” aspect is key. If the granite slab is simply cut into a rectangular or square shape but not polished, HSN 25161200 and a 5% GST rate apply. If it has undergone any surface finishing like polishing, it would fall under Chapter 68 with a higher GST rate.

Always ensure the precise description of the granite slab matches the HSN code to ensure accurate GST compliance.

FAQs

What is the HSN Chapter for Unpolished Granite Slabs?

Unpolished Granite Slabs fall under Chapter 25: Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement.

What is the specific HSN code for unpolished granite slabs that are merely cut?

The specific HSN code is 25161200.

What is the GST rate for unpolished granite slabs under HSN 25161200?

The GST rate is 5%.

What is the GST rate for polished granite slabs?

The GST rate for polished granite slabs is generally 12% or 18%, depending on the level of processing and specific classification under HSN 6802.

Are granite blocks and granite slabs treated differently for HSN classification?

Accurate classification ensures businesses apply the correct GST rate (5% for unpolished, merely cut vs. higher rates for polished/worked granite), preventing discrepancies and ensuring compliance.

What HSN code applies to “worked” granite, including polished slabs?

Worked granite, including polished slabs, often falls under HSN 6802, such as 68022390 or 68029300.

Unpolished Granite Slabs HSN Code

Understanding the HSN Code for Unpolished Granite Slabs

HSN Code of similar products

FAQs

What is the HSN Chapter for Unpolished Granite Slabs?

What is the specific HSN code for unpolished granite slabs that are merely cut?

What is the GST rate for unpolished granite slabs under HSN 25161200?

What is the GST rate for polished granite slabs?

Are granite blocks and granite slabs treated differently for HSN classification?

What HSN code applies to “worked” granite, including polished slabs?