GST rates for Cement, mica, asbestos and stone

GST Tax rate on cement, asbestos, mica and stone


GST exemption items list, click here

 

Cement, mica, asbestos and stone falls under HSN code chapter 68 of GST commodity tariff schedule.  The details about GST rate changes for sale of Cement, mica, asbestos and stone are being updated here.  The notification changes on exemptions for GST for sale of Cement, mica, asbestos and stone and other circulars related to GST for Cement, mica, asbestos and stone are updated in this website.

 

Update on 18th May, 2017: GST rates for goods

 

12% GST RATE;

 

1. Sand lime bricks

2. Fly ash bricks.

 

Revised GST Rates on 10th November, 2017

                                                                               Present rate        new rate

6815       (a) Fly ash bricks                                            12%                5%

               


Reduced GST rates on 11 June 2017, click here for details


18% GST RATE;

1. 6804 Millstones, grindstones, grinding wheels and the like, without frameworks,for grinding, sharpening, polishing, trueing or cutting, hand sharpening orpolishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials

2. 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; such as Abrasive cloths, Emery or corundum coated paper, Flint coated paper, Glass or sand coated paper.

3. 6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articlesof heat insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69.

4. 6811 Articles of asbestos-cement, of cellulose fibrecement or the like..

 

Revised GST Rates on 10th November, 2017

                                                                                  Present rate        new rate

6815         Fly  ash  aggregate  with  90%  or                     18%                5%   

                      more fly ash content. 

 

Revised GST Rates on 21st July, 2018

                                                                                    new rate       

68      Deities made of stone, marble or wood            Nil             

 

28% GST RATE;

All goods not specified elsewhere

1. 6801 Setts, curbstones and flagstones, of natural stone (except slate).

 

Revised GST Rates on 10th November, 2017

                                                                                   Present rate        new rate

6801       Setts, curbstones and flagstones,                 28%                 18%

              of natural stone (except slate)


2. 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); of marble, travertine and alabaster, of Granite, of Other calcareous stone

Reduced GST Rates on 06th October, 2017

                                                                                  earlier rate           new rate

                 All goods falling under heading                28%                  18%

6802        [other than those of marble and granite                

                or those which attract 12% GST]


Revised GST Rates on 10th November, 2017

                                                                                                     Present rate        new rate

6802       All  goods  of  marble  and  granite                                      28%                18%

              [other  than  Statues,  statuettes, pedestals;

              high or low reliefs, crosses, figure of animal,

              bowls, vases, cups, cachou, boxes, writing sets,

              ashtrays, paper weights, artificial fruit and foliage etc.,

              other ornamental goods essentially of stones;]


Revised GST Rates on 21st July, 2018

                                                                                  Present rate        new rate

6802        Carved  stone  products  (e.g.,  statues,           18%                    12%

               statuettes,  figures  of  animals,  writing        

                sets, ashtray, candle stand)

 

3. 6803 Worked slate and articles of slate or of agglomerated slate 

Revised GST Rates on 10th November, 2017

                                                                                                              Present rate        new rate

6803       Worked slate and articles of slate or of agglomerated slate        28%            18%

 

4. 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch).

 

Revised GST Rates on 10th November, 2017

                                                                                                      Present rate        new rate

6807       Articles  of  asphalt  or  of  similar  material                      28%              18%

             (for  example,  petroleum bitumen or coal tar pitch)

 

5. 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders.

 

Revised GST Rates on 10th November, 2017

                                                                                                 Present rate        new rate

6808       Panels, boards, tiles, blocks and similar articles          28%                18%

               of vegetable fibre, of straw or of shavings, chips,

               particles, sawdust or other waste, of wood,

              agglomerated with cement, plaster or other mineral binders

 

6. 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented.

 

Revised GST Rates on 10th November, 2017

                                                                                                          Present rate        new rate

6809       Articles of plaster or of compositions based on plaster;          28%            18%

               such as Boards, sheets, panels, tiles and similar articles,

               not ornamented

 

7. 6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering.

 

Reduced GST Rates on 11th June 2017

                                                                             Earlier rate               new rate

6810 11 90     Pre cast Concrete Pipes                  28%                          18%


Revised GST Rates on 10th November, 2017

                                                                                                             Present rate        new rate

6810       Articles of cement, of concrete or of artificial stone,             28%                     18%

               whether or not reinforced;  such  as  Tiles,  flagstones, 

               bricks  and  similar  articles, Building blocks and bricks,

               Cement bricks, Prefabricated structural components for

               Building or civil engineering, Prefabricated structural

               components for building or civil engineering

 

 

8. 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 fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813

 

Revised GST Rates on 10th November, 2017

                                                                                                        Present rate        new rate

6812     Fabricated asbestos fibres; mixtures with a basis                28%                 18%

             of asbestos or with a  basis of asbestos and magnesium

             carbonate; articles of such mixtures or of asbestos

             (for example, thread, woven fabric, clothing, headgear,

              footwear,  gaskets), whether or not  reinforced,

              other than goods of heading 6811 or 6813

 

9. 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 other mineral substances or of cellulose, whether or not combined with textiles or other materials.

 

Revised GST Rates on 10th November, 2017

                                                                                                        Present rate        new rate

6813       Friction material and articles thereof (for example,            28%                 18%

               sheets, rolls, strips, segments, discs, washers, pads),

               not mounted, for brakes, for clutches or the like, with

               a basis of asbestos, of other mineral substances or of

              cellulose, whether or not combined with textiles or other materials

 

10. 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica,

whether or not on a support of paper, paperboard or other materials.

 

Revised GST Rates on 10th November, 2017

                                                                                                      Present rate        new rate

6814       Worked  mica  and  articles  of  mica,  including                28%                18%

              agglomerated  or reconstituted mica, whether or

              not on a support of paper, paperboard or other materials

 

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.

Revised GST Rates on 10th November, 2017

                                                                                                    Present rate        new rate

6815     Articles of stone or of other mineral substances                 28%                 18%

             (including carbon fibres, articles of carbon fibres

             and articles of peat), not elsewhere specified or

             included [other than fly ash bricks, fly ash blocks

             and fly ash aggregate with 90% or more fly ash content]


Revised GST Rates on 21st July, 2018

                                                                                    Present rate        new rate

6815 99 90           Stone art ware, stone inlay work            18%                    12 %


 

Reduced GST Rates on 11th June 2017

                                             Earlier rate               new rate

68        Fly ash blocks             28%                               12%

 

Reduced GST Rates on 9th September 2017

                                                                                           Present GST rate        Reduced GST rate

          68              Stone inlay work                                                        28%              12%

          68               Idols   of   wood,   stone   [including                           28%              12%

                            marble] and metals [other than those                    

                           made of precious metals]                            

      6802                Statues, statuettes, pedestals; high or                      28%               12%

                                low reliefs, crosses, figures of animals,                   

                                bowls,  vases,  cups,  cachou  boxes,                       

                                writing sets, ashtrays, paper weights,                     

                                artificial fruit and foliage, etc; other                        

                                ornamental goods essentially of stone.



Reduced GST rates on 11 June 2017, click here for details


GST rates for Cement, mica, asbestos and stone 1In India, GST is payable for Cement, mica, asbestos and stone.  However, some of the categories of business under HSN code 68 are expected to be exempted from paying GST.  The list of exempted categories of business and exempted products and services under GST is expected to be released soon.

 

Current scenario of cement industry, the overall indirect tax incidence is currently estimated to be around 25 per cent before GST regime. The cement industry is also expected to benefit from lower costs of logistics, overall, a decrease in cement prices is expected if GST is imposed 18% which is expected.

 

Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services.  Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxuryGST rates for Cement, mica, asbestos and stone goods and services with 5%, 12%, 18% and 28% respectively.  Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%.   The most essential goods and services attract nil rate of GST under Exempted Categories.     Luxury goods and services and certain specific goods and services   attract additional cess than 28% GST.

GST rate payable for goods or service, click here

 

Click here to know GST exemption list of goods and service

 

Find HSN number or Service tariff code for GST

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GST rates for Cement, mica, asbestos and stone

Narrowed GST levied rate on sale or purchase of Fly ash blocks

GST percentage on sale or purchase of Curb stones and flagstones, of natural stone, Setts

GST slab rate on Monumental or building stone business

GST amount of rate on sale or purchase of Slate and articles of slate or of agglomerated slate

GST slab rate on Millstones, grindstones, grinding wheels business

GST slab rate on purchase or sale of Abrasive powder or grain

GST payable rate on sale or purchase of Foamed slag, rock wool and similar mineral wools, Slag wool

GST amount of rate on sale or purchase of vegetable fibre panels, vegetable fibre boards, blocks

GST on sale or purchase of Asphalt articles

Minimized GST slab rate on sale or purchase of Pre cast Concrete Pipes

GST scheduled rate on purchase or sale of Articles of asbestos-cement, of cellulose fibre

GST taxable rate on sale or purchase of Carbon fibres, carbon fibre articles

GST payable rate on purchase or sale of Fly ash bricks

GST rate for tramway rolling stock and parts, Vehicles other than railway

Rate of GST applicable for Aircraft and parts, spacecraft and parts

GST payable for sale of Boats, floating structures and ships

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CGST Act, 2017 Summary assessment in certain special cases

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The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:

Amount of GST tax on curb stones

What is the GST rate on flagstones?

How much GST on natural stones?

GST tariff on natural stones

Indian GST charges on mosaic cubes

GST duty on Tiles

GST tax on cube articles

Goods and Service Tax rate on artificial coloured granules

Goods and Service Tax slab on Worked slates

GST slab on Millstones

GST slab rate on grindstones

Slab GST on grinding wheels

Rate of GST slab on polishing stones

Tax of GST on ceramics

GST expenses on artificial abrasive powder

Total GST charges on paper materials

Total GST rate on paper board materials

Total tax on GST on Slag wool

Amount of GST to be paid on rock wool

Amount of GST rate on mineral wools

What is the GST tariff on foamed slag?

Amount of GST tax on expanded clays

What is the GST rate on exfoliated vermiculite?

How much GST on heat insulating?

GST tariff on sound-absorbing mineral materials

GST duty on petroleum bitumen

GST tax on Panel articles

Goods and Service Tax rate on tiles articles

Goods and Service Tax slab on vegetable fibre articles

GST slab on chip articles

GST slab rate on cement bricks

Slab GST on concrete boulders

Rate of GST slab on RCC pipes

Tax of GST on Corrugated sheets

GST expenses on tubs

Total GST charges on pipe fittings

Total GST rate on Fabricated asbestos fibres

Total tax on GST on magnesium carbonate

Amount of GST to be paid on woven fabric

Amount of GST rate on clothing

What is the GST tariff on headgear, footwear and gaskets?


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