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HSN Code 68

Idols of wood, stone [including marble] and metals [other than those made of precious metals]

DescriptionCGSTSGSTIGSTSchedule
Idols of wood, stone [including marble] and metals [other than those made of precious metals]2.5%2.5%5%I
Sand lime bricks or Stone inlay work2.5%2.5%5%I

This HSN code covers more than one type of goods with different applicable rates — match the description above to your product before filing.

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

Frequently asked questions

What is the GST rate for HSN code 68?

HSN code 68 carries more than one GST rate depending on the specific goods: Idols of wood, stone [including marble] and metals [other than those made of precious metals] attracts 5%; Sand lime bricks or Stone inlay work attracts 5%.

Which chapter does HSN code 68 belong to?

HSN code 68 falls under Chapter 68 - Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials of the Customs Tariff Act, 1975.

Does the 5% rate apply to idols made of gold or silver?

No — the 5% rate for idols under HSN 44/68/83 explicitly excludes idols made of precious metals. A gold- or silver-plated idol needs to be checked against precious-metal classification instead.

Is a decorative stone vase or ashtray taxed the same as a stone idol?

No. Idols of stone/wood/metal sit at 5%, but other ornamental stone goods — statues, statuettes, bowls, vases, cups, paperweights and similar decorative articles essentially of stone — are a separate entry at the same 5% rate under HSN 6802, while general worked monumental/building stone (not ornamental) is taxed at 18%. Confirm which category your product actually fits before filing.