HSN code 6815 is the Customs Tariff heading for articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included, in Chapter 68 (Articles of stone, plaster, cement, asbestos, mica or similar materials). Goods of this heading are taxed at 12% or 18%, depending on the exact description: 2 rate entries name this heading. Rates are from 9/2025-Central Tax (Rate), 14/2025-Central Tax (Rate) or 10/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 6815
These are the entries of the current GST rate notifications whose column (2) names heading 6815 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 |
|---|---|---|---|
| 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 [other than Fly ash bricks Fly ash aggregates; Fly ash blocks] | 18% | 9/2025-CT(R), Schedule II, S. No. 231 |
| 6815 | Fly ash bricks; Fly ash aggregates; Fly ash blocks | 12% | 14/2025-CT(R), Schedule, S. No. 1 |
Goods of heading 6815 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.
Chapter 68 entries that can also apply
These entries name the whole of Chapter 68 in column (2), so they reach every heading of the chapter, including 6815, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] | 5% | 9/2025-CT(R), Schedule I, S. No. 293 |
| 68 | Sand lime bricks or Stone inlay work | 5% | 9/2025-CT(R), Schedule I, S. No. 400 |
| 44 or 68 | Deities made of stone, marble or wood | Nil (0%) | 10/2025-CT(R), S. No. 124 |
CGST, SGST and IGST split for HSN 6815
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 |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
| 5% | 2.5% | 2.5% | 5% |
| 12% | 6% | 6% | 12% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 6815
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
- 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 12%: taxable value ₹1,000.00. Within your state, CGST ₹60.00 + SGST ₹60.00 = ₹120.00, invoice total ₹1,120.00. To a buyer in another state, IGST ₹120.00, 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 6815
Heading 6815 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.
Billing nil-rated goods of HSN 6815
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 6815 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 (6815) 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 6815 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.
Other headings in Chapter 68
Chapter 68 of the Customs Tariff is Articles of stone, plaster, cement, asbestos, mica or similar materials. This list has 15 of its headings, each with its own page. See all Chapter 68 headings.
- HSN 6801: Setts, curbstones and flagstones (18%)
- HSN 6802: Worked monumental or building stone (5% or 18%)
- HSN 6803: Worked slate and articles of slate (18%)
- HSN 6804: Millstones, grindstones (18%)
- HSN 6805: Natural or artificial abrasives (18%)
- HSN 6806: Slag wool, rock wool (18%)
- HSN 6807: Articles of asphalt (18%)
- HSN 6808: Panels, boards, tiles (18%)
- HSN 6809: Articles of plaster (18%)
- HSN 6810: Articles of cement (18%)
- HSN 6811: Articles of asbestos-cement (18%)
- HSN 6812: Fabricated asbestos fibres (18%)
Sources
- taxinformation.cbic.gov.in/view-pdf/1010436/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1010441/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1010437/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx