GST Classification for Engineered Quartz Surfaces: HSN 2506 vs 6810
The Authority for Advance Ruling decided that imported engineered quartz, like Caesarstone, falls under HSN 6810 rather than HSN 2506.
- Ruling
- GST-ARA-10/2017/B-13 Mumbai, dt. 20/3/2018
- Dated
- 20 Mar 2018
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- Hafele India asked if Caesarstone is raw quartz or artificial stone.
- The product contains 93% quartz mixed with resins and pigments.
- The Authority ruled it is an article of artificial stone.
- Engineered quartz is now classified under HSN 6810.
In short
The company asked the Maharashtra Authority for Advance Ruling to clarify the correct Harmonized System of Nomenclature (HSN) code for imported Caesarstone. Because the product is manufactured using resins and pigments rather than being found in nature, the authority had to decide if it counts as raw mineral or a finished artificial stone product.
What has changed
How it worked before
Businesses were uncertain whether engineered quartz surfaces should be treated as raw mineral products under HSN 2506 or as manufactured artificial stone under HSN 6810.
What has changed
The authority confirmed that because the stone undergoes industrial processes like vacuum compaction and curing, it is not a crude mineral. It must be classified under HSN 6810, which covers articles of artificial stone. This means businesses importing similar composite stone must use the HSN 6810 classification for their GST filings.
Who this affects
Importers and traders of engineered quartz, composite stone, or similar artificial surface materials.
An example
Imagine a company imports 'Quartz-Tech' slabs made of 90% crushed stone and 10% binding resin. They previously classified these under HSN 2506, thinking they were raw quartz. Based on this ruling, they should re-evaluate their classification to HSN 6810 to avoid potential disputes with tax authorities regarding the nature of their product.
What you should do
If you import similar products, review your current HSN classification to ensure it aligns with this logic. Remember that an advance ruling only binds the company that asked and its specific tax office; it is not a universal law for all businesses.
If you do nothing
If you classify your goods incorrectly, a tax officer may challenge your HSN code during an audit. This can lead to demands for unpaid tax, interest, and penalties if the incorrect code resulted in a lower tax liability. Relying on a ruling that does not apply to you is not a valid legal defense.
The terms explained
- HSN code
- A standardized system of names and numbers used to classify traded products for tax and customs purposes.
- Engineered quartz
- A man-made surface material created by mixing crushed natural quartz with resins and pigments.
- Crude state
- A material that is in its natural, raw form and has not undergone significant industrial manufacturing or processing.
The ruling in detail
Authority for Advance Ruling
Hafele India Private Limited
GST-ARA-10/2017/B-13 Mumbai, dt. 20/3/2018 · Maharashtra
Questions before the authority
- Whether Caesarstone imported by the Applicant can be classified under HSN code 2506 or 6810?
Facts
The applicant imports Caesarstone, an engineered quartz surface composed of approximately 93% crushed quartz, polyester resins, and pigments. The product is manufactured through a process involving mixing, moulding, vacuum compaction, curing, and polishing. The applicant sought an advance ruling to determine the correct HSN classification for the product under the GST regime.
Ruling
| Question | What the authority ruled |
|---|---|
| Classification of Caesarstone | HSN code 6810 The product is not classifiable under HSN 2506 |
The Authority ruled that the imported Caesarstone is not classifiable under HSN 2506 as it is not in a crude state and has undergone significant manufacturing processes. Instead, it is correctly classifiable under HSN 6810 as an article of artificial stone.
Reasoning
The Authority reasoned that Chapter 25 covers naturally occurring minerals in a crude state, whereas the applicant's product is an engineered stone manufactured through complex industrial processes. The product contains resins and pigments, which changes its fundamental structure, thereby excluding it from Chapter 25. Consequently, the product falls under Chapter 68, which specifically covers articles of cement, concrete, or artificial stone. The ruling relied on the **General Rules for Interpretation** and the **Explanatory Notes** to the Customs Tariff.
Provisions relied on
- Section 96 of the Maharashtra Goods and Services Tax Act, 2017
- Section 97 of the Central Goods and Services Tax Act, 2017
- Chapter 25 of the Customs Tariff Act
- Chapter 68 of the Customs Tariff Act
- Rule 2(a) and 3(a) of the General Rules for Interpretation
For the practitioner
This ruling clarifies that engineered quartz surfaces containing resins and pigments are **not classifiable as raw quartz** under HSN 2506. Practitioners should classify such engineered stone products under HSN 6810. It settles the classification dispute for similar composite stone products but does not address specific tax rates beyond the classification itself.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/maharashtra_gst-ara-10_2017_dt_20.3.18_hipl.pdf
Legibility of the scan, as read: high.
Prepared 15-10-2026.
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