GST Classification and 18% Tax Rate for Engineered Quartz Slabs
The Rajasthan Authority for Advance Ruling confirmed that artificial quartz slabs are classified under HSN 68101990 and taxed at 18% GST.
- Ruling
- RAJ/AAR/2019-20/06 dated 03.05.2019
- 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
- Pacific Quartz Surfaces LLP asked for the correct HSN classification of quartz slabs.
- The authority ruled these slabs are artificial stone, not natural stone.
- The product is classified under HSN 68101990.
- The applicable GST rate for these slabs is 18%.
In short
The company asked the Rajasthan Authority for Advance Ruling (AAR) to clarify the tax classification for their quartz slabs, which are made by mixing quartz minerals with resin. The dispute centered on whether these should be treated as natural stone or artificial stone for tax purposes.
What has changed
How it worked before
Businesses were previously classifying these quartz slabs under HSN 68029900, which is generally used for natural stone products.
What has changed
The authority decided that because the slabs are created by binding quartz with resin, they are artificial stone. This places them under HSN 68101990, which carries an 18% GST rate, clarifying the tax treatment for manufacturers of engineered stone.
Who this affects
Manufacturers and suppliers of engineered quartz or artificial stone slabs.
An example
Imagine a company called 'StoneCraft India' that produces quartz countertops using a similar resin-binding process. They might have been unsure if their product qualified for a lower tax rate under natural stone categories. Based on this ruling, StoneCraft should expect their product to be classified as artificial stone under HSN 68101990, subject to the 18% GST rate.
What you should do
If you manufacture similar quartz products, review your current HSN classification. 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, you risk paying the wrong amount of tax. If a tax officer disagrees with your classification during an audit, you may be required to pay the difference, along with interest and potential penalties for underpayment.
The terms explained
- HSN
- The Harmonized System of Nomenclature is a standardized code used to classify goods for taxation and customs purposes.
- Residuary category
- A catch-all classification used for products that do not fit into more specific categories within the tax tariff.
- Engineered quartz slabs
- Artificial stone products made by combining crushed quartz minerals with a resin binder to create a durable surface.
The ruling in detail
Authority for Advance Ruling
M/s Pacific Quartz Surfaces LLP
RAJ/AAR/2019-20/06 dated 03.05.2019 · Rajasthan
Questions before the authority
- What is the classification of Slabs of Quartz (Artificial Stone)?
- What will be the applicable rate of GST on Quartz Slabs (Artificial Stone)?
Facts
The applicant is a manufacturer and supplier of Quartz Slabs (Artificial Stone) composed of approximately 92% quartz mineral and 8% resin binder. The applicant sought a ruling on the correct HSN classification and applicable GST rate for these products, which were previously classified under HSN 68029900.
Ruling
| Question | What the authority ruled |
|---|---|
| Classification of Quartz Slabs | HSN 68101990 Classified as articles of artificial stone |
| Applicable GST rate | 18% (CGST 9% + SGST 9%) None |
The Authority ruled that the Quartz Slabs are appropriately classifiable under HSN 68101990. Consequently, the product attracts a GST rate of 18%.
Reasoning
The Authority determined that the product is an article of artificial stone rather than natural stone, as it is formed by agglomerating quartz with resin binders. It rejected the applicant's reliance on HSN 6802, concluding that the slabs fall under Chapter 68, specifically heading 6810 which covers articles of cement, concrete, or artificial stone. Within this heading, the product was assigned to the **residuary category** of 68101990 as it did not fit more specific descriptions.
Provisions relied on
- Section 97(2)(a) of the CGST/RGST Act, 2017
- Section 97(2)(d) of the CGST/RGST Act, 2017
- Chapter 68 of the Customs Tariff Act
For the practitioner
This ruling provides clarity for manufacturers of **engineered quartz slabs** by confirming their classification under HSN 68101990. It settles the dispute regarding the applicability of the 18% GST rate for such products. Practitioners should note that this classification is specific to products composed of quartz and resin binders.
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/raj.aar-2019-20_06-pqsllp.pdf
Legibility of the scan, as read: high.
Prepared 20-10-2026.
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