The Goods and Services Tax (GST) structure for the stone industry in India has seen a significant update in 2025 — particularly for marble and granite blocks.
If you are part of India’s marble hub like Kishangarh, or a business dealing with marble and granite in any capacity, this change directly impacts you. GST 2025 on marble stone : What has changed?
However, before jumping to conclusions, let’s be clear:
✅ Only the GST rate on marble and granite blocks has changed.
🚫 The GST rate on finished slabs, tiles, and processed marble remains the same as before.
Let’s break it down in detail.
1. Why the Change in GST on Marble and Stone?
For years, the marble and granite industry has requested tax reforms due to high input costs. The government finally responded in 2025, aiming to simplify the tax structure and boost the construction, housing, and mining sectors.
This reform — sometimes referred to as part of the “GST 2.0” plan — intends to make raw materials more affordable and promote domestic processing and exports.
In simple terms, the government reduced GST on raw stone blocks (used as inputs for making slabs and tiles) to help small and medium businesses in quarrying and processing centers like Kishangarh, Makrana, and Udaipur.
2. The New GST Rate Structure (Effective from September 22, 2025)
Here’s what changed and what stayed the same:
| Material Type | Old GST Rate | New GST Rate (2025) | Status |
|---|---|---|---|
| Marble Blocks (HSN 2515) | 12% | 5% | ✅ Reduced |
| Travertine & Granite Blocks (HSN 2516) | 12% | 5% | ✅ Reduced |
| Finished Marble Slabs / Tiles | 18% | 18% (No Change) | ❌ Unchanged |
| Finished Granite Slabs / Tiles | 18% | 18% (No Change) | ❌ Unchanged |
So, while raw marble and granite blocks now attract only 5% GST, processed or finished slabs and tiles continue to attract 18% GST — the same as before.
This distinction is critical for anyone dealing in both raw and finished stone.
3. What This Means for the Marble Industry
a) Relief for Block Traders and Processors
For those purchasing marble and granite blocks, this GST cut is a welcome relief.
You now pay only 5% GST instead of 12%, reducing the initial cost of procurement.
This makes raw material more affordable for:
- Block importers and suppliers in Kishangarh, Udaipur, Bangalore, and Delhi
- Processing units that cut, polish, and finish slabs
- Exporters dealing in rough or semi-finished stone
b) No Change for Finished Slab Dealers
If you deal in finished slabs, there is no GST reduction.
You’ll continue to charge and pay 18% GST, as the government clarified that the rate cut applies only to blocks — not to polished or cut-to-size marble.
This means the price of finished marble for the end customer remains unchanged under GST 2025.
c) Price Advantage for Raw Material Buyers
Processing units that buy blocks at 5% GST now have lower input costs.
This might slightly reduce the overall slab production cost, but since output slabs still attract 18% GST, the final price difference to the end buyer may be minimal.
4. Impact on Marble Business in Kishangarh and Other Hubs
Kishangarh, often called “India’s Marble City”, processes a large volume of marble blocks daily.
Here’s how the GST change affects local businesses:
- Lower Raw Material Cost:
Quarries and block importers benefit immediately from the reduced tax. - Better Margins for Processors:
Manufacturers who buy raw blocks to cut and polish them into slabs now have a cost advantage. - Competitive Pricing for Exports:
Exporters can quote lower prices in global markets due to reduced input taxes on blocks. - No Change for Retail Dealers:
Retail showrooms selling finished marble and granite will not see a difference, as the slab GST remains at 18%. - Need for Correct Classification:
Businesses must carefully classify their goods — blocks at 5%, slabs at 18% — to avoid penalties or misfiling during GST returns.
5. Why Only Block GST Was Reduced
The government’s reasoning behind cutting tax only for blocks is to:
- Support the mining and quarrying industry, which forms the base of the stone sector.
- Encourage value addition within India — by making it cheaper to buy blocks, cut, and polish them domestically.
- Avoid giving blanket tax cuts on luxury materials like imported finished marble.
This selective reduction helps boost employment in processing zones while still keeping luxury consumption at higher tax brackets.
6. No Change in GST for Finished Marble Slabs: What It Means for You
Even after GST 2025, if you sell or buy finished marble slabs, here’s what stays the same:
- GST remains 18%.
- Input Tax Credit (ITC) can still be claimed for taxes paid on raw materials.
- Pricing for consumers remains unchanged since the output tax rate is the same.
- Invoices and HSN codes should clearly distinguish between block and finished goods.
Example:
If you buy a raw marble block (HSN 2515) from a quarry at 5% GST, and later sell the processed slab (HSN 6802) at 18%,
you’ll need to claim input tax credit for the 5% paid and charge 18% on your sale invoice.
7. Step-by-Step Guidance for Marble Traders and Suppliers
Here’s what businesses should do after the 2025 GST update:
- Check Product Classification:
Ensure that your goods are correctly categorized under HSN codes.- 2515 / 2516 for blocks (5%)
- 6802 for finished marble and granite slabs (18%)
- Update Billing Software:
Revise GST rates in your ERP or billing system to reflect the new rate on blocks. - Adjust Pricing and Quotations:
For block sales, reduce total price accordingly. For slabs, continue as per existing structure. - Inform Customers:
Clarify that the price reduction applies only to raw blocks, not to polished slabs. - Stay Updated:
Future GST Council meetings might bring further changes — especially if rate rationalization continues.
8. Summary of GST Changes 2025 (Marble & Granite)
- New Rate: 5% on marble, travertine, and granite blocks
- Old Rate: 12% on the same (before September 2025)
- No Change: Finished slabs and tiles remain taxed at 18%
- Effective Date: 22 September 2025
- Purpose: To reduce input cost for processors and promote domestic value addition
9. Final Thoughts
The GST 2025 update brings partial relief to the stone industry — especially for those who import, trade, or process marble and granite blocks.
By lowering GST on blocks from 12% to 5%, the government aims to reduce the cost of raw materials, strengthen local manufacturing, and promote exports.
But remember:
“Only raw blocks have become cheaper under GST 2025 — finished marble slabs are still taxed at the same 18% rate as before.”
For marble dealers, suppliers, and processors in Kishangarh, this is a great opportunity to optimize procurement, revise costing, and communicate the benefits to customers — all while staying compliant with the new tax framework.