Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 68

Print

Articles of stone, plaster, cement, asbestos, mica or similar materials


NOTES :

1. This Chapter does not cover :

(a) goods of Chapter 25 ;

(b) coated, impregnated or covered paper and paperboard of heading 4810 or 4811 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard) ;

(c) coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric) ;

(d) articles of Chapter 71 ;

(e) tools or parts of tools, of Chapter 82 ;

(f) lithographic stones of heading 8442 ;

(g) electrical insulators (heading 8546) or fittings of insulating material of heading 8547 ;

(h) dental burrs (heading 9018) ;

(ij) articles of Chapter 91 (for example, clocks and clock cases) ;

(k) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings) ;

(l) articles of Chapter 95 (for example, toys, games and sports requisites) ;

(m) articles of heading 9602 if made of materials specified in Note 2 (b) to Chapter 96 or of heading 9606 (for example buttons) of heading 9609 (for example slate pencils) heading 9610 (for example drawing slates) or of heading 9620 (monopods bipods tripods and similar articles); or

(n) articles of Chapter 97 (for example, works of art).

2. In heading 6802, the expression "worked monumental or building stone" applies not only to the varieties of stone referred to in heading 2515 or 2516 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.

6801

Setts, curbstones and flagstones,of natural stone (except slate)

6802

Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate)

6803

Worked slate and articles of slate or of agglomerated slate

6804

Millstones, grindstones, grinding, wheels and the like, without frameworks, for grinding, sharpening, polishing trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials

6805

Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials , whether or not cut to shape or sewn or otherwise made up

6806

Slag wool , rock wool and similar mineral wools ; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat -insulating, sound -insulating or sound -absorbing mineral materials , other than those of heading 6811 or 6812 or of chapter 69

6807

Articles of asphalt or of similar material (for example , petroleum bitumen or coal tar pitch)

6808

Panels , boards, tiles , blocks and similar articles of vegetable fibre, of straw or of shavings , chips , particles, sawdust or other waste , of wood, agglomerated with cement, plaster or other mineral binders

6809

Articles of plaster or of compositions based on plaster

6810

Articles of cement , of concrete or of artificial stone , whether or not reinforced

6811

Articles of asbestos-cement, of cellulose fibre -cement or the like

6812

Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example , thread, woven fabric , clothing, headgear, footwear, gaskets) , whether or not reinforced, other than goods of heading 6811 or 6813

6813

Friction material and articles thereof (for example, sheets, rolls , strips, segments, discs, washers, pads) , not mounted, for brakes , for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials

6814

Worked mica and articles of mica, including agglomerated or reconstituted mica , whether or not on a support of paper , paperboard or other materials

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

24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)