Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 6815 specifically identifies articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 6815 on all Tax Invoices for articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 6815

"Classifying articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Stone & Cement Products category. AasanKhata automatically monitors these shifts for you."