HSN code 2515 is the Customs Tariff heading for marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, in Chapter 25 (Salt; sulphur; earths and stone; plastering materials, lime and cement). Goods of this heading are taxed at 5% or 18%, depending on the exact description: 4 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 2515
These are the entries of the current GST rate notifications whose column (2) names heading 2515 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 2515 [Except 2515 12 20, 2515 12 90] or 6802 | Ecaussine and other calcareous monumental or building stone (other than marble and travertine), alabaster, other than mirror polished stone which is ready to use | 5% | 9/2025-CT(R), Schedule I, S. No. 176 |
| 2515 11 00 | Marble and travertine, crude or roughly trimmed | 5% | 9/2025-CT(R), Schedule I, S. No. 177 |
| 2515 12 10 | Marble and travertine blocks | 5% | 9/2025-CT(R), Schedule I, S. No. 178 |
| 2515 12 20, 2515 12 90 | Marble and travertine, other than blocks | 18% | 9/2025-CT(R), Schedule II, S. No. 7 |
- 9/2025-CT(R), Schedule I, S. No. 176: One entry shared by 2 headings or chapters (2515, 6802); it applies to 2515 in the same way as to the others.
- 9/2025-CT(R), Schedule I, S. No. 177: This entry covers only the sub-heading or tariff item 2515 11 00 within heading 2515.
- 9/2025-CT(R), Schedule I, S. No. 178: This entry covers only the sub-heading or tariff item 2515 12 10 within heading 2515.
- 9/2025-CT(R), Schedule II, S. No. 7: This entry covers only the sub-heading or tariff item 2515 12 20, 2515 12 90 within heading 2515.
Goods of heading 2515 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 2515
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 2515
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Choosing the right entry under 2515
Heading 2515 carries 2 different rates, so the 4-digit code alone does not tell you the tax. Read the description in column (3) of each entry against your goods, and where an entry names a sub-heading or tariff item (6 or 8 digits), compare your goods' full code. The more specific description wins over a general one under the rules of interpretation that the notification applies.
How to write HSN 2515 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (2515) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used, which matters for 2515 because its rate changes with the description.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Common products under HSN 2515
- HSN code for marble: 5% for crude marble and blocks; 18% for slabs and other marble
Other headings in Chapter 25
Chapter 25 of the Customs Tariff is Salt; sulphur; earths and stone; plastering materials, lime and cement. This list has 29 of its headings, each with its own page. See all Chapter 25 headings.
- HSN 2501: Salt and pure sodium chloride (nil)
- HSN 2502: Unroasted iron pyrites (5%)
- HSN 2503: Sulphur of all kinds (5%)
- HSN 2504: Natural graphite (5%)
- HSN 2505: Natural sands of all kinds (5%)
- HSN 2506: Quartz (5%)
- HSN 2507: Kaolin and other kaolinic clays (5%)
- HSN 2508: Other clays, andalusite (5%)
- HSN 2509: Chalk (5%)
- HSN 2510: Natural calcium phosphates (5%)
- HSN 2511: Natural barium sulphate (5%)
- HSN 2512: Siliceous fossil meals (5%)