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HSN Chapter 68: Stone, plaster, cement, asbestos, mica or similar materials; articles thereof

Every heading of Chapter 68 with its GST rate and basic customs duty. Open a heading for the eight-digit codes, export policy and RoDTEP.

Checked against the official files on 2 October 2026
Headings15

Four-digit headings in this chapter.

Customs Tariff · First Schedule · Ch. 68
Eight-digit codes84

Tariff items under those headings.

Customs Tariff · First Schedule · Ch. 68
GST rates in the chapter5% / 18%

Rates at which the rate Schedules, as amended to April 2026, name these headings.

Notfn 9/2025-CT (Rate)
Basic customs duty7.5% – 20%

Standard tariff rates across the chapter, with Finance Act changes applied.

CBIC tariff · 30 June 2024
Chapter 68

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.

HeadingDescriptionGST rateBasic customs dutyCodes
6801Stone; setts, curbstones and flagstones, of natural stone (except slate)5% / 18%10%1
6802Worked 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
6803Slate, worked; and articles of slate or of agglomerated slate5% / 18%10%1
6804Millstones, 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
6805Natural 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 up5% / 18%10%8
6806Slag 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
6807Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)5% / 18%10%4
6808Panels, 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
6809Articles of plaster or of compositions based on plaster5% / 18%10%3
6810Articles of cement, of concrete or of artificial stone, whether or not reinforced5% / 18%10%7
6811Articles of asbestos-cement, of cellulose fibre-cement or the like5% / 18%10%6
6812Fabricated 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
6813Friction 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
6814Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials5% / 18%10%11
6815Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included5% / 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

  1. 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.
  2. 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.

People also ask

Questions, answered

Short, direct answers to the 2 questions readers ask most on this topic.

Chapter 68 (Stone, plaster, cement, asbestos, mica or similar materials; articles thereof) has 15 four-digit headings and 84 eight-digit tariff items in the Customs Tariff.

Find the four-digit heading that describes the product, open it, and match the product to the entry of Notification No. 9/2025-Central Tax (Rate) shown there. If no entry names the goods, the residual 18% entry applies unless the goods are exempt.