Headings in HSN Chapter 68
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 6801 | Stone; setts, curbstones and flagstones, of natural stone (except slate) | 5% / 18% | 10% | 1 |
| 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… | 5% / 18% | 10% / 20% | 11 |
| 6803 | Slate, worked; and articles of slate or of agglomerated slate | 5% / 18% | 10% | 1 |
| 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… | 5% / 18% | 10% | 10 |
| 6805 | 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 | 5% / 18% | 10% | 8 |
| 6806 | 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… | 5% / 18% | 10% | 3 |
| 6807 | Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) | 5% / 18% | 10% | 4 |
| 6808 | Panels, boards, tiles, blocks and the like; of vegetable fibre, of straw, shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral… | 5% / 18% | 10% | 1 |
| 6809 | Articles of plaster or of compositions based on plaster | 5% / 18% | 10% | 3 |
| 6810 | Articles of cement, of concrete or of artificial stone, whether or not reinforced | 5% / 18% | 10% | 7 |
| 6811 | Articles of asbestos-cement, of cellulose fibre-cement or the like | 5% / 18% | 10% | 6 |
| 6812 | 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… | 5% / 18% | 10% | 6 |
| 6813 | 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… | 5% / 18% | 15% | 2 |
| 6814 | Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials | 5% / 18% | 10% | 11 |
| 6815 | Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included | 5% / 18% | 7.5% / 10% | 10 |
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.