HSN Chapter 68: Stone, Plaster, Cement, Asbestos & Mica GST Rates 2026
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🚀 Use Complete HSN Rate Finder🏗️ MASSIVE GST Relief for Construction Sector! SEPTEMBER 22, 2025
GST 2.0 Brings GAME-CHANGING Reductions for Building Materials:
Under GST 2.0 effective September 22, 2025 and continuing through 2026, Chapter 68 (building materials) has received MASSIVE GST relief with cement reduced from 28% to 18% and raw marble/granite blocks slashed from 12% to 5%. This historic reduction makes construction significantly more affordable, supporting affordable housing initiatives, infrastructure development, and the real estate sector across India.
GST Rates for Chapter 68 (Current as of 2026):
- 🔴 Cement (ALL Types): 18% GST ↓ WAS 28%!
- 🟢 Cement Bricks/Blocks: 5% GST ↓ WAS 28%!
- 🟢 Marble/Granite Blocks (Raw): 5% GST ↓ WAS 12%!
- 🔴 Marble/Granite Tiles (Finished): 18% GST (Unchanged)
- 🔴 Stone Slabs & Articles: 18% GST (Standard)
- 🔴 Plaster & Gypsum Articles: 18% GST (Standard)
- 🔴 Asbestos-Cement Products: 18% GST (Standard)
🎉 Construction Sector Windfall - What Changed:
- ✅ Cement: 28% → 18% = 35% GST reduction! ₹1000 cement bag saves ₹100 GST!
- ✅ Cement Bricks: 28% → 5% = 82% GST reduction! (Affordable housing boost)
- ✅ Marble/Granite Blocks: 12% → 5% = 58% GST reduction! (Raw material relief)
- ✅ Infrastructure Boom: Lower cement costs stimulate construction projects
- ✅ Affordable Housing: Drastically reduced building material costs
- ✅ Real Estate Relief: Lower input costs may reduce property prices
HSN Chapter 68 encompasses articles of stone, plaster, cement, asbestos, mica or similar materials including setts, curbstones and flagstones, worked monumental or building stone, millstones and grindstones, roofing slate, natural or artificial abrasive powder or grain, articles of plaster or gypsum-based compositions, articles of cement or concrete, articles of asbestos-cement, articles of mica, and articles of stone or other mineral substances. This critical chapter covers virtually all building and construction materials used in residential, commercial, and infrastructure projects including tiles, slabs, bricks, blocks, pipes, panels, and decorative stone work.
Under GST 2.0 effective September 22, 2025 and continuing through 2026, Chapter 68 has witnessed HISTORIC TAX RELIEF that will transform India's construction landscape: cement (the backbone of construction) reduced from the punitive 28% to a manageable 18% GST, cement bricks slashed from 28% to just 5% to promote affordable housing, and raw marble/granite blocks cut from 12% to 5% to support domestic stone processing industry. Finished marble/granite tiles and other stone articles continue at 18% GST (standard rate). This multi-tier structure balances revenue needs with the urgent requirement for affordable construction materials, directly supporting PM Awas Yojana and infrastructure development goals.
⚙️ GST 2026 Rate Structure for Chapter 68
🎯 REVOLUTIONARY GST Reductions (Effective Sept 22, 2025)
1. Cement & Clinker (HSN 6810) - MAJOR RELIEF:
- 🔴 18% GST: ALL cement types (OPC, PPC, White, Clinker) ↓ WAS 28%!
- 35% GST reduction = ₹100 saved per ₹1000 cement bag!
- Game-changer for construction sector
2. Cement Bricks/Blocks - AFFORDABLE HOUSING BOOST:
- 🟢 5% GST: Standard cement bricks and blocks ↓ WAS 28%!
- 82% GST reduction supports low-cost housing!
3. Marble/Granite Blocks (Raw) - PROCESSING INDUSTRY RELIEF:
- 🟢 5% GST: Rough/raw marble, travertine, granite blocks ↓ WAS 12%!
- Encourages domestic value addition
4. Finished Stone Products - STANDARD RATE:
- 🔴 18% GST: Marble/granite tiles, polished slabs, decorative stone articles
- Unchanged - maintains finished product taxation
5. Other Building Materials - STANDARD RATE:
- 🔴 18% GST: Plaster, gypsum, asbestos-cement, mica articles
- Standard construction material rate
⚠️ Construction Sector Impact - Old vs New:
| Material | Old GST | New GST | ₹1000 Cost Impact | Savings |
|---|---|---|---|---|
| Cement (50kg bag) | 28% | 18% | ₹280 → ₹180 | ₹100! |
| Cement Bricks | 28% | 5% | ₹280 → ₹50 | ₹230! |
| Marble Blocks (raw) | 12% | 5% | ₹120 → ₹50 | ₹70! |
| Granite Blocks (raw) | 12% | 5% | ₹120 → ₹50 | ₹70! |
| Marble Tiles (finished) | 18% | 18% | ₹180 → ₹180 | Unchanged |
📊 Why These GST Reductions Matter:
- 🏠 Affordable Housing: Cement bricks at 5% make low-cost housing viable
- 🏗️ Infrastructure Boom: 18% cement (vs 28%) slashes project costs by ~10%
- 🪨 Stone Processing: 5% raw blocks encourage domestic marble/granite industry
- 💰 Real Estate Impact: Lower material costs may reduce apartment prices
- 📈 Construction Jobs: Affordable materials stimulate building activity
- 🎯 Government Goals: Directly supports PM Awas Yojana and Smart Cities Mission
🪨 Worked Stone & Stone Articles (HSN 6801-6803)
HSN 6801 - Setts, Curbstones, Flagstones
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6801 00 00 | Setts, curbstones and flagstones, of natural stone | 18% | Paving stones, road curbs, footpath flagstones |
HSN 6802 - Worked Monumental or Building Stone
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6802 10 00 | Tiles, cubes and similar articles (whether or not rectangular) | 18% | Stone tiles, mosaic cubes, decorative pieces |
| 6802 21 00 | Marble, travertine and alabaster (simply cut or sawn) | 5% ↓ WAS 12% | Raw marble blocks, rough-cut marble slabs |
| 6802 23 00 | Granite (simply cut or sawn) | 5% ↓ WAS 12% | Raw granite blocks, rough-cut granite slabs |
| 6802 29 00 | Other stone (simply cut or sawn) | 5% ↓ WAS 12% | Sandstone, limestone blocks (rough-cut) |
| 6802 91 00 | Marble, travertine and alabaster (further worked) | 18% | Polished marble tiles, finished marble products |
| 6802 93 00 | Granite (further worked) | 18% | Polished granite tiles, kitchen countertops |
| 6802 99 00 | Other stone (further worked) | 18% | Finished sandstone, limestone products |
💡 Critical Distinction - Raw vs Finished Stone:
| Stone Type | Raw/Simply Cut | Finished/Polished | Impact |
|---|---|---|---|
| Marble | 5% GST (HSN 6802 21) | 18% GST (HSN 6802 91) | Raw material relief |
| Granite | 5% GST (HSN 6802 23) | 18% GST (HSN 6802 93) | Encourages processing |
| Sandstone/Limestone | 5% GST (HSN 6802 29) | 18% GST (HSN 6802 99) | Domestic value-add |
Policy Logic: 5% on raw blocks encourages domestic processing; 18% on finished tiles maintains appropriate taxation.
HSN 6803 - Worked Slate & Articles of Slate
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6803 00 00 | Worked slate and articles of slate or of agglomerated slate | 18% | Roofing slate, slate tiles, slate boards |
🔨 Millstones, Grindstones & Abrasives (HSN 6804-6805)
HSN 6804 - Millstones, Grindstones, Grinding Wheels
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6804 10 00 | Millstones and grindstones for milling, grinding or pulping | 18% | Flour mill stones, grinding wheels |
| 6804 21 00 | Of agglomerated synthetic or natural diamond | 18% | Diamond grinding wheels, precision tools |
| 6804 22 00 | Of other agglomerated abrasives or of ceramics | 18% | Ceramic grinding wheels, abrasive wheels |
| 6804 23 00 | Of natural stone | 18% | Natural stone grinding wheels |
| 6804 30 00 | Hand sharpening or polishing stones | 18% | Whetstones, knife sharpeners, honing stones |
HSN 6805 - Natural or Artificial Abrasive Powder
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6805 10 00 | On a base of woven textile fabric only | 18% | Sandpaper cloth, abrasive cloth sheets |
| 6805 20 00 | On a base of paper or paperboard only | 18% | Sandpaper, emery paper, abrasive sheets |
| 6805 30 00 | On a base of other materials | 18% | Abrasive discs, sanding pads |
🧱 Mineral Wools & Related Articles (HSN 6806-6807)
HSN 6806 - Slag Wool, Rock Wool & Similar Mineral Wools
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6806 10 00 | Slag wool, rock wool and similar mineral wools | 18% | Insulation wool, thermal insulation materials |
| 6806 20 00 | Exfoliated vermiculite, expanded clays and similar materials | 18% | Lightweight aggregates, insulation materials |
| 6806 90 00 | Other (mixtures and articles of heat-insulating materials) | 18% | Insulation boards, heat-resistant panels |
HSN 6807 - Articles of Asphalt or Similar Materials
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6807 10 00 | In rolls | 18% | Roofing felt, waterproofing rolls |
| 6807 90 00 | Other | 18% | Asphalt tiles, bitumen sheets |
🏛️ Plaster, Gypsum & Related Articles (HSN 6809)
HSN 6809 - Articles of Plaster or of Compositions Based on Plaster
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6809 11 00 | Faced or reinforced with paper or paperboard only | 18% | Gypsum boards, plasterboards, drywall |
| 6809 19 00 | Other boards, sheets, panels, tiles | 18% | False ceiling tiles, POP panels |
| 6809 90 10 | Cornices, friezes and other decorative articles | 18% | POP cornices, decorative moldings |
| 6809 90 90 | Other | 18% | Plaster statues, gypsum articles |
🏗️ CEMENT & CEMENT PRODUCTS (HSN 6810) - GAME CHANGER!
💰 HISTORIC GST REDUCTION - Cement Now 18% (Was 28%)
The single biggest construction relief: ALL types of cement and clinker now attract only 18% GST (reduced from punitive 28%), saving ₹100 on every ₹1,000 spent. This 35% GST reduction will cascade through the entire construction value chain, making housing, infrastructure, and commercial projects significantly more affordable.
HSN 6810 - Articles of Cement, Concrete or Artificial Stone
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6810 11 00 | Building blocks and bricks | 5% ↓ WAS 28%! | Cement bricks, concrete blocks, AAC blocks |
| 6810 19 00 | Other tiles, flagstones, bricks (of cement, concrete or artificial stone) | 18% | Cement tiles, concrete pavers, decorative bricks |
| 6810 91 00 | Prefabricated structural components for building or civil engineering | 18% | Precast concrete beams, RCC panels, pillars |
| 6810 99 10 | Pipes, conduits and gutters | 18% | Cement pipes, RCC pipes, drainage pipes |
| 6810 99 20 | Posts and beams | 18% | Electric poles, fencing posts |
| 6810 99 90 | Other articles of cement, concrete or artificial stone | 18% | Washbasins, kitchen sinks, garden ornaments |
🧱 Cement Bricks at 5% - Affordable Housing Revolution!
MASSIVE 82% GST REDUCTION:
- 🏠 OLD Rate: 28% GST on cement bricks
- 🏠 NEW Rate: 5% GST on building blocks and bricks (HSN 6810 11 00)
- 🏠 Impact: ₹1,000 worth of bricks → GST ₹280 → NOW ₹50 = ₹230 SAVED!
- 🏠 Why: Direct support for PM Awas Yojana and low-cost housing initiatives
💰 Cement GST Impact on Construction Projects:
| Project Size | Cement Requirement | Old GST (28%) | New GST (18%) | Savings |
|---|---|---|---|---|
| Small House (1000 sq ft) | ₹2,00,000 | ₹56,000 | ₹36,000 | ₹20,000! |
| Mid-size Project (5000 sq ft) | ₹10,00,000 | ₹2,80,000 | ₹1,80,000 | ₹1,00,000! |
| Large Infrastructure | ₹1,00,00,000 | ₹28,00,000 | ₹18,00,000 | ₹10,00,000! |
Note: In addition, cement manufacturers can now pass on ITC benefits, further reducing effective costs!
📦 Special Cement Products (Note: Cement itself under HSN 2523)
🔍 Important Clarification - Cement Classification:
- 🏗️ Portland Cement (OPC, PPC): HSN 2523 = 18% GST (Was 28%)
- 🏗️ White Cement: HSN 2523 = 18% GST (Was 28%)
- 🏗️ Cement Clinker: HSN 2523 = 18% GST (Was 28%)
- 🧱 Cement Bricks/Blocks: HSN 6810 11 00 = 5% GST (Was 28%)
- 🚰 Cement Pipes/Articles: HSN 6810 = 18% GST
Chapter 25 covers raw cement, Chapter 68 covers cement articles/products.
🏢 Asbestos-Cement & Related Articles (HSN 6811-6812)
HSN 6811 - Articles of Asbestos-Cement, Cellulose Fiber-Cement
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6811 40 00 | Containing asbestos | 18% | Asbestos-cement sheets, AC roofing |
| 6811 81 00 | Corrugated sheets (not containing asbestos) | 18% | Fiber-cement corrugated roofing sheets |
| 6811 82 00 | Other sheets, panels, tiles (not containing asbestos) | 18% | Fiber-cement sheets, wall panels |
| 6811 89 00 | Other articles (not containing asbestos) | 18% | Fiber-cement articles, decorative panels |
HSN 6812 - Fabricated Asbestos Fibers & Articles
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6812 80 00 | Of crocidolite (blue asbestos) | 18% | Blue asbestos products (restricted use) |
| 6812 91 00 | Clothing, clothing accessories, footwear and headgear | 18% | Heat-resistant industrial clothing |
| 6812 92 00 | Paper, millboard and felt | 18% | Asbestos paper, gasket materials |
| 6812 93 00 | Compressed asbestos fiber jointing, in sheets or rolls | 18% | Industrial gaskets, sealing materials |
| 6812 99 00 | Other | 18% | Other asbestos fabricated articles |
🌟 Friction Materials & Mica Articles (HSN 6813-6814)
HSN 6813 - Friction Material & Articles Thereof
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6813 20 00 | Containing asbestos | 18% | Asbestos brake pads, clutch linings |
| 6813 81 00 | Brake linings and pads (not containing asbestos) | 18% | Non-asbestos brake pads, disc brake pads |
| 6813 89 00 | Other (not containing asbestos) | 18% | Clutch plates, friction discs |
HSN 6814 - Worked Mica & Articles of Mica
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6814 10 00 | Plates, sheets and strips of agglomerated or reconstituted mica | 18% | Mica sheets, electrical insulation mica |
| 6814 90 00 | Other | 18% | Mica capacitors, decorative mica articles |
🪨 Other Stone & Mineral Articles (HSN 6815)
HSN 6815 - Articles of Stone or Other Mineral Substances
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 6815 10 00 | Non-electrical articles of graphite or other carbon | 18% | Graphite crucibles, carbon brushes (non-electrical) |
| 6815 20 00 | Articles of peat | 18% | Peat products, horticultural peat articles |
| 6815 91 00 | Containing magnesite, dolomite or chromite | 18% | Refractory bricks, furnace linings |
| 6815 99 10 | Talc, soapstone, steatite articles | 18% | Talcum powder holders, soapstone carvings |
| 6815 99 90 | Other | 18% | Other mineral-based articles |
📋 GST 2026 Compliance Points for Chapter 68
🏗️ Cement Manufacturers/Dealers
- ALL cement types: NOW 18% GST
- OPC, PPC, White, Clinker - uniform 18%
- 35% GST reduction from 28%
- Pass ITC benefits to customers
- Compliance: HSN 2523 classification
🧱 Cement Brick Manufacturers
- Building blocks/bricks: 5% GST only!
- 82% GST reduction from 28%
- Huge boost for affordable housing
- Compliance: HSN 6810 11 00
- Cement tiles: 18% GST (different HSN)
🪨 Marble/Granite Traders
- Raw blocks (simply cut): 5% GST
- Finished tiles (polished): 18% GST
- CRITICAL: Distinguish raw vs finished
- Raw: HSN 6802 21/23 = 5%
- Finished: HSN 6802 91/93 = 18%
🏢 Construction Material Dealers
- Most articles: 18% GST standard rate
- Plaster boards, gypsum: 18%
- Cement pipes, RCC: 18%
- Exception: Cement bricks at 5%
- ITC available on all inputs
🎯 GST 2026 Construction Sector Impact Analysis
🏗️ How GST 2.0 Transforms Construction Economics
- 💰 Project Cost Reduction: 8-10% lower construction costs due to cement GST cut
- 🏠 Affordable Housing: Cement bricks at 5% make ₹10-15 lakh houses viable
- 🪨 Domestic Stone Industry: 5% raw blocks encourage Indian processing vs imports
- 🏗️ Infrastructure Acceleration: Lower costs boost highway, metro, port projects
- 📈 Real Estate Impact: Input cost savings may translate to 5-7% apartment price reduction
- 💼 Employment: Affordable materials stimulate construction activity and jobs
🏛️ Government Policy Alignment - GST 2.0
- 🏠 PM Awas Yojana: 5% cement bricks directly support affordable housing goal
- 🏗️ Smart Cities Mission: Lower cement costs accelerate urban infrastructure
- 🚇 National Infrastructure Pipeline: ₹111 lakh crore projects benefit from 18% cement
- 🏭 Make in India: 5% raw stone blocks encourage domestic marble/granite processing
- 🌱 Atmanirbhar Bharat: Lower construction costs boost manufacturing facility setup
❓ Frequently Asked Questions (FAQs) - HSN Chapter 68
Answer: ALL types of cement now attract 18% GST (reduced from 28%).
This includes:
- 🏗️ Ordinary Portland Cement (OPC) → 18% GST (Was 28%)
- 🏗️ Portland Pozzolana Cement (PPC) → 18% GST (Was 28%)
- 🏗️ White Cement → 18% GST (Was 28%)
- 🏗️ Cement Clinker → 18% GST (Was 28%)
- 🏗️ Sulphate Resistant Cement → 18% GST (Was 28%)
Effective Date: September 22, 2025 (GST 2.0)
Answer: You save approximately ₹40-50 per cement bag!
Calculation (for ₹400 base price cement bag):
- OLD (28% GST): ₹400 + ₹112 = ₹512
- NEW (18% GST): ₹400 + ₹72 = ₹472
- Savings: ₹112 - ₹72 = ₹40 per bag!
For 100 cement bags = ₹4,000 savings!
Answer: Cement bricks and building blocks attract ONLY 5% GST (massively reduced from 28%)!
Coverage (HSN 6810 11 00):
- 🧱 Standard cement bricks → 5% GST
- 🧱 Concrete blocks → 5% GST
- 🧱 AAC (Autoclaved Aerated Concrete) blocks → 5% GST
- 🧱 Hollow concrete blocks → 5% GST
MASSIVE 82% GST REDUCTION - supports affordable housing!
Answer: Cement GST was reduced from 28% to 18% on September 22, 2025 under GST 2.0 reforms.
Timeline:
- Before Sept 22, 2025: All cement = 28% GST
- After Sept 22, 2025: All cement = 18% GST
- 2026 onwards: Continues at 18% GST
This 35% GST reduction is the BIGGEST relief for construction sector in GST history!
Answer: CRITICAL DISTINCTION between raw blocks and finished tiles:
Raw Marble/Granite Blocks (Simply Cut/Sawn):
- 🪨 Marble blocks → 5% GST (HSN 6802 21 00) ↓ Was 12%
- 🪨 Granite blocks → 5% GST (HSN 6802 23 00) ↓ Was 12%
Finished Marble/Granite Tiles (Polished/Further Worked):
- ✨ Polished marble tiles → 18% GST (HSN 6802 91 00)
- ✨ Polished granite tiles → 18% GST (HSN 6802 93 00)
Policy Logic: 5% on raw blocks encourages domestic processing industry!
Answer: Approximately ₹30,000-40,000 savings on cement and bricks alone!
Breakdown for 1000 sq ft house:
| Material | Cost | Old GST | New GST | Savings |
|---|---|---|---|---|
| Cement (₹2,00,000) | ₹2,00,000 | ₹56,000 | ₹36,000 | ₹20,000 |
| Cement Bricks (₹50,000) | ₹50,000 | ₹14,000 | ₹2,500 | ₹11,500 |
| TOTAL SAVINGS: | ₹31,500! | |||
Plus indirect savings through contractor ITC pass-through!
Answer: NO - Different GST rates based on use and classification:
- 🧱 Cement Bricks/Building Blocks: 5% GST (HSN 6810 11 00) - Structural use
- 🎨 Cement Tiles/Flagstones: 18% GST (HSN 6810 19 00) - Flooring/decorative use
Policy Rationale: Structural materials (bricks for walls) get concessional 5% to support housing; decorative tiles get standard 18%.
Answer: Cement pipes and RCC (Reinforced Concrete Cement) pipes attract 18% GST.
- 🚰 Cement pipes → 18% GST (HSN 6810 99 10)
- 🚰 RCC pipes → 18% GST (HSN 6810 99 10)
- 🚰 Drainage pipes → 18% GST
- 🚰 Conduits and gutters → 18% GST
Standard rate for infrastructure piping products.
Answer: YES, but with important conditions:
Contractors/Builders CAN claim ITC:
- ✅ On cement (18% GST) - if registered and building for taxable projects
- ✅ On cement bricks (5% GST) - for construction services
- ✅ On marble, tiles, other materials - all ITC available
EXCEPTION - ITC NOT available:
- ❌ Construction of own immovable property
- ❌ Construction for personal use
- ❌ Certain specified construction services (affordable housing under notification)
Consult GST professional for project-specific ITC eligibility!
Answer: Government policy to encourage domestic marble/granite processing industry!
Policy Logic:
- 🪨 Raw blocks at 5%: Encourages Indian quarrying and export of raw material
- 🏭 Processing incentive: Cheap raw material promotes Indian cutting/polishing units
- ✨ Finished tiles at 18%: Appropriate taxation on value-added products
- 💼 Employment: Processing industry creates skilled manufacturing jobs
- 🇮🇳 Make in India: Reduces dependence on imported finished tiles
Net Effect: India becomes global hub for marble/granite processing, not just raw material exporter!
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