18% GST Goods - HSN 6802 to 7020

Updated as on 1 September 2026

Current GST reference for goods in HSN 6802 to 7020, covering worked stone, plaster and cement articles, ceramic products, glass and glassware.

Current legal position: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025, superseded the earlier principal goods-rate notification. Schedule II prescribes 18% IGST; corresponding intra-State supplies ordinarily attract 9% CGST + 9% SGST/UTGST.
Effective date: the revised goods-rate schedules generally took effect from 22 September 2025. This is a statutory effective date and has not been replaced. The webpage update date is 1 September 2026.

Current 18% GST Rate List - HSN 6802 to 7020

HSN / HeadingDescription of goodsCGSTSGST / UTGSTIGST
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 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%
6803Worked slate and articles of slate or of agglomerated slate.9%9%18%
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 natural stone, agglomerated natural or artificial abrasives, or ceramics, with or without parts of other materials.9%9%18%
6805Natural 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%
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, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811, 6812 or Chapter 69.9%9%18%
6807Articles of asphalt or of similar material, for example petroleum bitumen or coal tar pitch.9%9%18%
6808Panels, boards, tiles, blocks and similar articles of vegetable fibre, straw or wood waste, agglomerated with cement, plaster or other mineral binders.9%9%18%
6809Articles of plaster or of compositions based on plaster, including boards, sheets, panels, tiles and similar articles.9%9%18%
6810Articles 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%
6811Articles of asbestos-cement, cellulose fibre-cement or the like.9%9%18%
6812Fabricated 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%
6813Friction 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%
6814Worked 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%
6815Articles 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%
6901Blocks, tiles and other ceramic goods of siliceous fossil meals or similar siliceous earths.9%9%18%
6902Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths.9%9%18%
6903Other 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%
6904Ceramic flooring blocks, support or filler tiles and the like.9%9%18%
6905Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods.9%9%18%
6906Ceramic pipes, conduits, guttering and pipe fittings.9%9%18%
6907Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics.9%9%18%
6909Ceramic 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%
6910Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.9%9%18%
6914Other ceramic articles, except goods specifically covered by another rate entry or exemption.9%9%18%
7002Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked.9%9%18%
7003Cast 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%
7004Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.9%9%18%
7005Float 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 00Glass 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%
7007Safety glass, consisting of toughened (tempered) or laminated glass.9%9%18%
7008Multiple-walled insulating units of glass.9%9%18%
7009Glass mirrors, whether or not framed, including rear-view mirrors.9%9%18%
7010Carboys, 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%
7011Glass 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%
7013Glassware 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%
7014Signalling glassware and optical elements of glass, other than those of heading 7015, not optically worked.9%9%18%
7015Clock 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%
7016Paving 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%
7017Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated.9%9%18%
7018Imitation 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%
7019Glass fibres, including glass wool, and articles thereof, for example yarn, rovings and woven fabrics.9%9%18%
7020Other 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 / HeadingDescriptionGST Rate
68Sand lime bricks or stone inlay work5%
6802Statues, 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%
6802Ecaussine 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%
6815Fly ash bricks, fly ash aggregates and fly ash blocks, where covered by the specific Schedule I entry.5%
6909Pots, jars and similar ceramic articles of a kind used for conveyance and packing of goods.5%
6911Tableware, kitchenware, other household articles and toilet articles, of porcelain or china.5%
6912Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china.5%
6913Statues and other ornamental ceramic articles.5%
7001Cullet or other waste or scrap of glass.5%
7015 10Glasses for corrective spectacles and flint buttons.5%
7018Glass beads.5%
7020Globes 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

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