18% GST Goods - HSN 6802 to 7020
Current GST reference for goods in HSN 6802 to 7020, covering worked stone, plaster and cement articles, ceramic products, glass and glassware.
Current 18% GST Rate List - HSN 6802 to 7020
| HSN / Heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 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 backing; artificially coloured granules, chippings and powder of natural stone (including slate), other than the specific 5% entries for ornamental stone goods and specified calcareous stone/alabaster. | 9% | 9% | 18% |
| 6803 | Worked slate and articles of slate or of agglomerated slate. | 9% | 9% | 18% |
| 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 natural stone, agglomerated natural or artificial abrasives, or ceramics, with or without parts of other materials. | 9% | 9% | 18% |
| 6805 | Natural or artificial abrasive powder or grain, on a base of textile material, paper, paperboard or other materials, whether or not cut to shape or sewn or otherwise made up. | 9% | 9% | 18% |
| 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, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811, 6812 or Chapter 69. | 9% | 9% | 18% |
| 6807 | Articles of asphalt or of similar material, for example petroleum bitumen or coal tar pitch. | 9% | 9% | 18% |
| 6808 | Panels, boards, tiles, blocks and similar articles of vegetable fibre, straw or wood waste, agglomerated with cement, plaster or other mineral binders. | 9% | 9% | 18% |
| 6809 | Articles of plaster or of compositions based on plaster, including boards, sheets, panels, tiles and similar articles. | 9% | 9% | 18% |
| 6810 | Articles of cement, concrete or artificial stone, whether or not reinforced, including pre-cast concrete pipes, except goods specifically covered by a lower-rate entry. | 9% | 9% | 18% |
| 6811 | Articles of asbestos-cement, cellulose fibre-cement or the like. | 9% | 9% | 18% |
| 6812 | Fabricated asbestos fibres; mixtures with a basis of asbestos or asbestos and magnesium carbonate; articles of such mixtures or asbestos, whether or not reinforced, other than goods of heading 6811 or 6813. | 9% | 9% | 18% |
| 6813 | Friction material and articles thereof, not mounted, for brakes, clutches or the like, with a basis of asbestos, other mineral substances or cellulose, whether or not combined with textiles or other materials. | 9% | 9% | 18% |
| 6814 | Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials. | 9% | 9% | 18% |
| 6815 | Articles of stone or 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 aggregates and fly ash blocks covered by the specific lower-rate entry. | 9% | 9% | 18% |
| 6901 | Blocks, tiles and other ceramic goods of siliceous fossil meals or similar siliceous earths. | 9% | 9% | 18% |
| 6902 | Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths. | 9% | 9% | 18% |
| 6903 | Other refractory ceramic goods, such as retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods, other than those of siliceous fossil meals or similar siliceous earths. | 9% | 9% | 18% |
| 6904 | Ceramic flooring blocks, support or filler tiles and the like. | 9% | 9% | 18% |
| 6905 | Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods. | 9% | 9% | 18% |
| 6906 | Ceramic pipes, conduits, guttering and pipe fittings. | 9% | 9% | 18% |
| 6907 | Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics. | 9% | 9% | 18% |
| 6909 | Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles used in agriculture, other than pots, jars and similar ceramic articles specifically covered at 5%. | 9% | 9% | 18% |
| 6910 | Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures. | 9% | 9% | 18% |
| 6914 | Other ceramic articles, except goods specifically covered by another rate entry or exemption. | 9% | 9% | 18% |
| 7002 | Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked. | 9% | 9% | 18% |
| 7003 | Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. | 9% | 9% | 18% |
| 7004 | Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. | 9% | 9% | 18% |
| 7005 | Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. | 9% | 9% | 18% |
| 7006 00 00 | Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials. | 9% | 9% | 18% |
| 7007 | Safety glass, consisting of toughened (tempered) or laminated glass. | 9% | 9% | 18% |
| 7008 | Multiple-walled insulating units of glass. | 9% | 9% | 18% |
| 7009 | Glass mirrors, whether or not framed, including rear-view mirrors. | 9% | 9% | 18% |
| 7010 | Carboys, bottles, flasks, jars, pots, phials, ampoules and other glass containers used for conveyance or packing of goods; preserving jars; glass stoppers, lids and other closures. | 9% | 9% | 18% |
| 7011 | Glass envelopes, including bulbs and tubes, open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode-ray tubes or the like. | 9% | 9% | 18% |
| 7013 | Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes, other than that of heading 7010 or 7018. | 9% | 9% | 18% |
| 7014 | Signalling glassware and optical elements of glass, other than those of heading 7015, not optically worked. | 9% | 9% | 18% |
| 7015 | Clock or watch glasses and similar glasses; glasses for non-corrective spectacles; hollow glass spheres and their segments for manufacture of such glasses, other than the specific 5% entry for corrective spectacle glasses and flint buttons. | 9% | 9% | 18% |
| 7016 | Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass used for building or construction; glass cubes and other glass smallwares for mosaics; leaded lights; multi-cellular or foam glass. | 9% | 9% | 18% |
| 7017 | Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated. | 9% | 9% | 18% |
| 7018 | Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass; glass microspheres not exceeding 1 mm, other than glass beads specifically covered at 5%. | 9% | 9% | 18% |
| 7019 | Glass fibres, including glass wool, and articles thereof, for example yarn, rovings and woven fabrics. | 9% | 9% | 18% |
| 7020 | Other articles of glass, other than globes for lamps and lanterns, founts for kerosene wick lamps and glass chimneys for lamps and lanterns. | 9% | 9% | 18% |
Important 5% Entries Within This HSN Range
The following specific goods are covered by the 5% Schedule and should not be treated as 18% merely because the broader heading or chapter also contains 18% entries.
| HSN / Heading | Description | GST Rate |
|---|---|---|
| 68 | Sand lime bricks or stone inlay work | 5% |
| 6802 | 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 and other ornamental goods essentially of stone. | 5% |
| 6802 | Ecaussine and other calcareous monumental or building stone (other than marble and travertine), and alabaster, other than mirror-polished stone ready to use, where covered by the specific Schedule I description. | 5% |
| 6815 | Fly ash bricks, fly ash aggregates and fly ash blocks, where covered by the specific Schedule I entry. | 5% |
| 6909 | Pots, jars and similar ceramic articles of a kind used for conveyance and packing of goods. | 5% |
| 6911 | Tableware, kitchenware, other household articles and toilet articles, of porcelain or china. | 5% |
| 6912 | Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. | 5% |
| 6913 | Statues and other ornamental ceramic articles. | 5% |
| 7001 | Cullet or other waste or scrap of glass. | 5% |
| 7015 10 | Glasses for corrective spectacles and flint buttons. | 5% |
| 7018 | Glass beads. | 5% |
| 7020 | Globes for lamps and lanterns, founts for kerosene wick lamps and glass chimneys for lamps and lanterns. | 5% |
Important Classification Notes
HSN 6802: the heading is split. The general worked monumental/building-stone entry is 18%, but specified ornamental stone goods and certain calcareous monumental/building stone or alabaster covered by Schedule I are taxable at 5%.
Ceramics: constructional and technical ceramic goods such as headings 6901 to 6907, ceramic sanitary fixtures under 6910 and other ceramic articles under 6914 generally remain in the 18% Schedule. Specific household/tableware and ornamental ceramic entries under 6909, 6911, 6912 and 6913 are covered at 5%.
Glass: the main glass and glassware entries from 7002 through 7020 remain predominantly at 18%, while glass waste/scrap under 7001, corrective spectacle glasses and flint buttons under 7015 10, glass beads under 7018, and specified lamp/lantern glass articles under 7020 are covered at 5%.
Official GST Verification
Verify the exact tariff item, statutory description, exclusions and any later amendment before issuing an invoice or filing a GST return.