If you’ve ever tried to tally up a proforma invoice for granite but got stuck at the GST step, you’re definitely not alone. Whether you’re sourcing B2B supplies directly from a Rajasthan factory or buying finished slabs and tiles for a large apartment project, understanding GST rates and HSN codes can be confusing. Here’s a straightforward guide to help you navigate this, with real price examples and factory insights.
GST on Granite (Latest UPDATE - Recommendations of the 56th Meeting of the GST Council held at New Delhi - 3 Sep 2025)
The latest GST Council meeting implemented a major reform to a two-slab GST structure of 5% and 18%, eliminating the earlier 12% and 28% slabs. Regarding granite, the current GST rates as of September 2025 are as follows:
- Granite blocks/raw granite to attract a GST rate of 5%.
- Granite slabs and tiles (polished or unpolished) attract a GST rate of 18%, reflecting their value-added processing or ready to use status.
- Decorative or carved granite items attract a GST rate of 28%, but under the new structure, only 5% and 18% slabs remain, so decorative granite likely moves to 18% unless specifically specified. More info to follow.
Granite blocks now attract a reduced GST rate of 5% (down from 12%), but only blocks are specifically mentioned in the notified rate changes under Chapter Heading 2516. Granite slabs and tiles, although falling under Heading 6802, are not covered by the same reduction and thus do not automatically get the 5% rate unless separately notified.
Granite slabs and tiles (finished or worked) under 6802 have not been mentioned for a rate reduction and so, unless further clarification is issued, they do not benefit from the 5% GST—their rate remains as previously notified unless the Council’s FAQs or annexures specify otherwise.
We will update further, If more updates come post-September 3, 2025, revision, it’s advisable to verify the official GST notifications or government portals for any future amendments.
Press Release: Recommendations of the 56th Meeting of the GST Council
Understanding GST on Granite in India (2025)
In India, Goods and Services Tax (GST) is charged at slabs of 0%, 5%, 12%, 18%, and 28%. For granite, the applicable rates are 5% for raw blocks, 12% for perfectly sawn granite blocks, 18% for finished slabs and tiles, and the highest rate of 28% for decorative granite products. No granite products are exempt from GST.
- Raw Granite Blocks: GST is 5% (HSN code: 2516) This applies to rough, unpolished, or roughly trimmed blocks right from the quarry.
- Granite Slabs and Tiles (Polished or Unpolished): GST is 18% (HSN code: 6802) Once granite is cut into slabs or tiles and polished or honed, the higher GST reflects the value added through processing.
- Other Granite Products (Cobbles, Kerbstones, Decorative, etc.): Usually 18%, but decorative items like statues can attract 28%.
ALSO READ | What to keep in Mind while visiting Granite Factory or Stone Yard
Applicable HSN Codes, Descriptions, and GST Rates for Granite in India
In India, GST rates are determined based on the HSN (Harmonized System of Nomenclature) code under which a product is classified. For granite, knowing the correct HSN code is essential because different types and processing stages of granite attract different GST rates.
Latest GST Rates based on HSN code - Granite in India (as per GST Council Updates). The GST Council in India classifies granite products under two main chapters of the Harmonized System of Nomenclature (HSN)
| HSN Code | Product Description | GST Rate* |
|---|---|---|
| 25161100 | Granite crude or roughly trimmed | 5% |
| 2516 | Granite Blocks (Revised downward from 12% to 5% on w.e.f 22nd September 2025) | 5% |
| 25161200 | Granite, other than blocks | 18% |
| 25291010 | Feldspar Block | 12% |
| 25169090 | Miscellaneous granite and building stones not classified elsewhere, often used as construction aggregate. | 5% |
| 68022310, 68022390, 68029300 | Granite slabs, tiles & blocks (polished, honed, or unpolished but cut) | 18% |
| 6802 | Cobbles, kerbstones, and other granite building products | 18% |
| 68022190 | Decorated or carved granite articles (e.g., statues, decorative pieces) | 28% |
Additional Notes:
- The GST Council classifies granite under chapters 25 (building stones) and 68 (articles of stone) of the HSN system.
- HSN 2516 covers unprocessed granite blocks and raw material directly from quarries.
- HSN 6802 applies broadly to processed granite slabs, tiles, and other cut stone products.
- The 28% GST on decorative granite articles recognizes their artistic and finished nature.
- Check the latest GST Council notifications for changes or special exemptions.
- Freight or transport charges may attract separate GST at 5% or 12%, depending on the nature of service.
GST on Granite Slabs & Tiles
The granite slabs or tiles cut from large blocks used in construction—like flooring, cladding, countertip or finishes—the current GST rate is 18%. The recent GST restructuring (Sept 2025) mainly reduced rates for raw building materials (like cement, marble blocks, limestone, gypsum), but finished granite slabs and tiles (worked or ready to use) remain at 18% — there’s no reduction announced for them.
Granite blocks (the big rough chunks straight from the quarry) are treated as an intermediate good in the supply chain. Since they’re not a finished product but rather a raw material used by factories to make slabs, tiles, or monuments, the GST Council reduced their rate to 5% in effort to simplify/rationalisation.
All typical floor and wall tiles—like ceramic or porcelain—are taxed at 18% GST. However, there's a notable exception: roofing or earthen tiles attract just 5% GST.
GST on Granite Blocks
Prior to the announcement on 3rd September 2025, the GST rate on granite blocks was ambiguous. Some mines charged 5% while others levied 12%, since two separate provisions existed — 5% GST on “granite crude or roughly trimmed” and 12% GST on “sawn or shaped granite blocks.” However, with the abolishment of the 12% GST slab and the department’s clarification, GST on granite blocks will be uniformly 5% with effect from 22nd September 2025.
Example Price Calculations
We’re often asked: “What’s my all-in cost per sq. ft, including GST?” Here are two actual calculation examples we walk clients through at the factory:
Granite Slab Example
- Base Price: ₹100/sq.ft
- GST @ 18%: ₹18
- Final Price: ₹118/sq.ft
Granite Block Example
- Base Price: ₹5,000/ton
- GST @ 5%: ₹250
- Final Price: ₹5,250/ton
Buyer Tips
Few things to Remember About GST on Granite
- Transport GST: If freight is charged separately, it may also attract GST (5% or 12% depending on service).
- Supplying to Dubai, Australia, or Europe? GST on granite is refundable under LUT (Letter of Undertaking)—but make sure your paperwork is in order! Many exporters from our Kishangarh factory ask for Zero (well not exactly but 0.1%) GST invoice and file LUTs monthly.
- Does Granite Finish Change GST Rate? Whether your slab is flamed, leathered, mirror-polished, or just honed, the rate on cut slabs/tile is always 18%. But don’t confuse finish with value—some finishes, like leathered, are preferred in humid or coastal projects thanks to texture and grip.
- If you’re a GST-registered business, you can claim GST input credit on your slab, tile, or block purchases. This is a real margin-saver for contractors or traders selling onwards.
Conclusion
Granite GST may sound complex, but with the right breakdown—and a supplier who’s upfront about rate structure—you can always get a clear total. If you have unique project needs, or want advice on finishes and landed pricing, just ask. We’ll give you numbers, not jargon.
We always provide GST-inclusive and GST-separated quotes. Still have a GST granite query? Drop it in the comments or talk to our team for a custom breakdown based on your next order size and finish preference.
