HSN Code & GST Rate for Bricks & ceramic products - Chapter 69
18 Jan, 2025
By Online Legal India
Published On 18 Jan 2025
Category GST
Cement, plaster, and building materials are integral to the construction industry, making accurate classification under the HSN code system essential for tax compliance. Chapter 68 of the HSN code covers these materials, with varying GST rates depending on the product. In this blog, we will break down the key HSN codes and GST rates for cement, plaster, and other building materials. Whether you're a manufacturer, supplier, or consumer, this guide will help you navigate the complexities of GST regulations in the construction sector, ensuring your business remains compliant with the latest tax laws.
| Rates (%) | Products Description | HSN codes | Export and Import HSN codes |
|---|---|---|---|
| 12% | Sand lime bricks or Stone inlay work | 68 | – |
| 12% | Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone | 6802 | 68021000, 68022110, 68022120, 68022190, 68022310, 68022390, 68022900, 68029100, 68029200, 68029300, 6802990 |
| 12% | Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) | 6802 | 68021000, 68022110, 68022120, 68022190, 68022310, 68022390, 68022900, 68029100, 68029200, 68029300, 6802990 |
| 18% | Setts, curbstones and flagstones, of natural stone (except slate) | 6801 | 68010000 |
| 18% | 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 power, of except the items covered in Sl. No. 123 in Schedule I | 6802 | 68021000, 68022110, 68022120, 68022190, 68022310, 68022390, 68022900, 68029100, 68029200, 68029300, 6802990 |
| 18% | Worked slate and articles of slate or of agglomerated slate | 6803 | 68030000 |
| 18% | 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, or of ceramics, with or without parts of other materials | 6804 | 68041000, 68042110, 68042190, 68042210, 68042220, 68042290, 68042310, 68042390, 68043010, 6804300 |
| 18% | Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up | 6805 | 68051010, 68051090, 68052010, 68052020, 68052030, 68052040, 68052090, 68053000 |
| 18% | Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69 | 6806 | 68061000, 68062000, 68069000 |
| 18% | Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) | 6807 | 68071010, 68071090, 68079010, 68079090 |
| 18% | Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders | 6808 | 68080000 |
| 18% | Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented | 6809 | 68091100, 68091900, 68099000 |
| 18% | Articles of cement, of concrete or of artificial stone, whether or not reinforced | 6810 | 68101110, 68101190, 68101910, 68101990, 68109100, 68109910, 68109990 |
| 18% | Articles of asbestos-cement, of cellulose fibre-cement or the like | 6811 | 68114010, 68114020, 68114090, 68118100, 68118200, 68118390, 68118910 |
| 18% | Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 | 6812 | 68128000, 68129100, 68129211, 68129219, 68129290, 68129300, 68129911, 68129919, 68129921, 68129922, 68129990 |
| 18% | Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials | 6813 | 68132010, 68132090, 68138100, 6813890 |
| 18% | Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials | 6814 | 68141010, 68141020, 68141030, 68141090, 68149010, 68149020, 68149030, 68149040, 68149050, 68149060, 68149090 |
| 18% | Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content ] | 6815 | 68151010, 68151020, 68151090, 68152000, 68159100, 68159910, 68159920, 68159990 |
| 5% | Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks | 6815 | – |
| 12% | Stone art ware, stone inlay work | 6815 99 90 | – |
Disclaimer: The GST rates and HSN codes outlined in this document are based on the author's understanding and may be periodically updated in accordance with the latest regulations. This content is provided for informational purposes only and should not be interpreted as professional advice or a formal recommendation. While efforts have been made to ensure accuracy, some errors or omissions may still exist. Online Legal India disclaims any liability for losses or damages arising from inaccuracies or incomplete information in this document.
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