HSN Directory

Chapter 68 HSN Codes and GST Rates – Cement, Plaster and Building Materials

Chapter 68 covers worked mineral materials and many articles made from stone, plaster or cement. Material composition, degree of working and whether the item is a finished building article affect classification.

Chapter68

HSN codes185

Headings16

Available IGST range5%–28%

Content reviewed28 July 2026

Chapter 68 search

Find a code within Cement, Plaster and Building Materials

HSN code or product descriptionGST rateClassification

Showing the first 40 of 185 classifications.

HSN Code	Product Description	IGST Rate	CGST Rate	SGST Rate	Classification
68	Articles of stone, plaster, cement, asbestos, mica or similar materials View conditional rates 5% IGST · 2.5% CGST · 2.5% SGST – Conditions apply — tax review required 5% IGST · 2.5% CGST · 2.5% SGST – Conditions apply — tax review required 5% IGST · 2.5% CGST · 2.5% SGST – Conditions apply — tax review required	Multiple rates may apply	—	—	Chapter
6801	SETTS, CURBSTONES AND FLAGSTONES, OF NATURAL STONE (EXCEPT SLATE)	28%	14%	14%	4-digit heading
680100	ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS~Setts, curbstones and flagstones,	28%	14%	14%	6-digit subheading
68010000	SETTS, CURBSTONES AND FLAGSTONES, OF NATURAL STONE (EXCEPT SLATE)	28%	14%	14%	8-digit tariff item
6802	WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, O... View conditional rates 5% IGST · 2.5% CGST · 2.5% SGST – Conditions apply — tax review required	Multiple rates may apply	—	—	4-digit heading
680210	ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS~Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or n...	5%	2.5%	2.5%	6-digit subheading
68021000	WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, O...	5%	2.5%	2.5%	8-digit tariff item
680221	Marble, travertine and alabaster	5%	2.5%	2.5%	6-digit subheading
68022110	WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, O...	5%	2.5%	2.5%	8-digit tariff item
68022120	WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, O...	5%	2.5%	2.5%	8-digit tariff item
68022190	WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, O...	5%	2.5%	2.5%	8-digit tariff item
68022200	WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, O...	5%	2.5%	2.5%	8-digit tariff item
680223	Granite	5%	2.5%	2.5%	6-digit subheading
68022310	WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, O...	5%	2.5%	2.5%	8-digit tariff item
68022390	WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, O...	5%	2.5%	2.5%	8-digit tariff item
680229	ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS~Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or n...	5%	2.5%	2.5%	6-digit subheading
68022900	WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, O...	5%	2.5%	2.5%	8-digit tariff item
680291	ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS~Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or n...	5%	2.5%	2.5%	6-digit subheading
68029100	WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, O... View conditional rates 5% IGST · 2.5% CGST · 2.5% SGST – Conditions apply — tax review required	Multiple rates may apply	—	—	8-digit tariff item
680292	ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS~Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or n...	5%	2.5%	2.5%	6-digit subheading
68029200	WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, O...	5%	2.5%	2.5%	8-digit tariff item
680293	ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS~Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or n...	5%	2.5%	2.5%	6-digit subheading
68029300	WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, O... View conditional rates 5% IGST · 2.5% CGST · 2.5% SGST – Conditions apply — tax review required	Multiple rates may apply	—	—	8-digit tariff item
680299	ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS~Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or n...	5%	2.5%	2.5%	6-digit subheading
68029900	WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, O... View conditional rates 5% IGST · 2.5% CGST · 2.5% SGST – Conditions apply — tax review required	Multiple rates may apply	—	—	8-digit tariff item
6803	WORKED SLATE AND ARTICLES OF SLATE OR OF AGGLOMERATED SLATE	28%	14%	14%	4-digit heading
680300	ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS~Worked slate and articles of slate or of	28%	14%	14%	6-digit subheading
68030000	WORKED SLATE AND ARTICLES OF SLATE OR OF AGGLOMERATED SLATE	28%	14%	14%	8-digit tariff item
6804	MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE, WITHOUT FRAMEWORKS, FOR GRINDING, SHARPENING, POLISHING, TRUEING OR CUTTING,HAND SHARPENING OR POLISHING STONES, AND PARTS THEREOF, OF NATURAL STONE, OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES, ...	18%	9%	9%	4-digit heading
680410	ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS~Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting,hand sharpening or polishing stones, and parts the...	18%	9%	9%	6-digit subheading
68041000	MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE, WITHOUT FRAMEWORKS, FOR GRINDING, SHARPENING, POLISHING, TRUEING OR CUTTING, HAND SHARPENING OR POLISHING STONES, AND PARTS THEREOF, OF NATURAL STONE, OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES,...	—	—	—	8-digit tariff item
680421	Of agglomerated synthetic or natural diamond	18%	9%	9%	6-digit subheading
68042110	MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE, WITHOUT FRAMEWORKS, FOR GRINDING, SHARPENING, POLISHING, TRUEING OR CUTTING, HAND SHARPENING OR POLISHING STONES, AND PARTS THEREOF, OF NATURAL STONE, OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES,...	18%	9%	9%	8-digit tariff item
68042190	MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE, WITHOUT FRAMEWORKS, FOR GRINDING, SHARPENING, POLISHING, TRUEING OR CUTTING, HAND SHARPENING OR POLISHING STONES, AND PARTS THEREOF, OF NATURAL STONE, OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES,...	18%	9%	9%	8-digit tariff item
680422	Of other agglomerated abrasives or of ceramics	18%	9%	9%	6-digit subheading
68042210	MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE, WITHOUT FRAMEWORKS, FOR GRINDING, SHARPENING, POLISHING, TRUEING OR CUTTING, HAND SHARPENING OR POLISHING STONES, AND PARTS THEREOF, OF NATURAL STONE, OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES,...	18%	9%	9%	8-digit tariff item
68042220	MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE, WITHOUT FRAMEWORKS, FOR GRINDING, SHARPENING, POLISHING, TRUEING OR CUTTING, HAND SHARPENING OR POLISHING STONES, AND PARTS THEREOF, OF NATURAL STONE, OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES,...	18%	9%	9%	8-digit tariff item
68042290	MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE, WITHOUT FRAMEWORKS, FOR GRINDING, SHARPENING, POLISHING, TRUEING OR CUTTING, HAND SHARPENING OR POLISHING STONES, AND PARTS THEREOF, OF NATURAL STONE, OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES,...	18%	9%	9%	8-digit tariff item
680423	Of natural stone	18%	9%	9%	6-digit subheading
68042310	MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE, WITHOUT FRAMEWORKS, FOR GRINDING, SHARPENING, POLISHING, TRUEING OR CUTTING, HAND SHARPENING OR POLISHING STONES, AND PARTS THEREOF, OF NATURAL STONE, OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES,...	18%	9%	9%	8-digit tariff item

68Multiple rates may apply

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

Chapter

680128%

SETTS, CURBSTONES AND FLAGSTONES, OF NATURAL STONE (EXCEPT SLATE)

4-digit heading

68010028%

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS~Setts, curbstones and flagstones,

6-digit subheading

6801000028%

SETTS, CURBSTONES AND FLAGSTONES, OF NATURAL STONE (EXCEPT SLATE)

8-digit tariff item

6802Multiple rates may apply

WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, O...

4-digit heading

6802105%

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS~Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or n...

6-digit subheading

680210005%

8-digit tariff item

6802215%

Marble, travertine and alabaster

6-digit subheading

680221105%

8-digit tariff item

680221205%

8-digit tariff item

680221905%

8-digit tariff item

680222005%

8-digit tariff item

6802235%

Granite

6-digit subheading

680223105%

8-digit tariff item

680223905%

8-digit tariff item

6802295%

6-digit subheading

680229005%

8-digit tariff item

6802915%

6-digit subheading

68029100Multiple rates may apply

8-digit tariff item

6802925%

6-digit subheading

680292005%

8-digit tariff item

6802935%

6-digit subheading

68029300Multiple rates may apply

8-digit tariff item

6802995%

6-digit subheading

68029900Multiple rates may apply

8-digit tariff item

680328%

WORKED SLATE AND ARTICLES OF SLATE OR OF AGGLOMERATED SLATE

4-digit heading

68030028%

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS~Worked slate and articles of slate or of

6-digit subheading

6803000028%

WORKED SLATE AND ARTICLES OF SLATE OR OF AGGLOMERATED SLATE

8-digit tariff item

680418%

MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE, WITHOUT FRAMEWORKS, FOR GRINDING, SHARPENING, POLISHING, TRUEING OR CUTTING,HAND SHARPENING OR POLISHING STONES, AND PARTS THEREOF, OF NATURAL STONE, OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES, ...

4-digit heading

68041018%

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS~Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting,hand sharpening or polishing stones, and parts the...

6-digit subheading

68041000Not available