The MSME registration asks for the business activity by NIC code. For cutting, shaping and finishing of stone, that activity is 23960.
NIC code · National Industrial Classification 2008
23960 is the 5-digit NIC 2008 code for cutting, shaping and finishing of stone: a sub-class of class 2396, cutting, shaping and finishing of stone, within division 23, manufacture of other non-metallic mineral products. Search a code or activity below, or copy the code for your Udyam or SPICe+ form.
This code
Division 23Group 239Class 2396Sub-class 23960
Cutting, shaping and finishing of stone
Sub-class 23960 · Class 2396 · Group 239 · Division 23 · Section C, NIC 2008
The code
Where the code sits in the National Industrial Classification 2008, from section to sub-class, in the official wording.
239605 digits: 23 + 9 + 6 + 0NIC 2025 · Notice dated 16 October 2026
On 18 November 2025 the Ministry of Statistics and Programme Implementation released NIC 2025, which uses 6-digit codes aligned with the UN's ISIC Revision 5. This page shows the NIC 2008 code 23960. The matching NIC 2025 code will be added here once it is mapped from MoSPI's official concordance.
How to read it
An NIC code is built in layers. Each digit narrows the one before it: the division, the group, the class, and finally the 5-digit sub-class. Divisions themselves are grouped under lettered sections.
The broadest numbered layer. Division 23 covers manufacture of other non-metallic mineral products. It sits in section C, manufacturing.
Manufacture of non-metallic mineral products n.e.c.
Cutting, shaping and finishing of stone. The official note for this class is quoted below.
Cutting, shaping and finishing of stone. The full 5-digit code you enter where a form asks for the business activity by NIC code.
What it covers
23960 is a sub-class of class 2396, cutting, shaping and finishing of stone. The NIC 2008 document explains the class in the note below, quoted exactly.
This class includes cutting, shaping and finishing of stone for use in construction, in cemeteries, on roads, as roofing etc.
This class excludes:
- - production of rough cut stone, i.e. quarrying activities, see 0810
- - production of millstones, abrasive stones and similar products, see 2399
- - activities of sculptors, see 9000
Where you use it
Two registration forms ask for the business activity by NIC code. This is where 23960 is entered.
The MSME registration asks for the business activity by NIC code. For cutting, shaping and finishing of stone, that activity is 23960.
The company incorporation form asks for the main industrial activity of the proposed company by NIC code.
Not GST. GST registration does not use NIC codes; goods and services there are classified by HSN and SAC codes.
Choosing the right code
23960 is for cutting, shaping and finishing of stone. The codes below sit closest to it in NIC 2008: other classes in group 239. Each has its own page with the official wording.
These belong to other classes in group 239, manufacture of non-metallic mineral products n.e.c. 23960 itself is in class 2396. Use the search above for any other code on this page.
Questions
Cutting, shaping and finishing of stone, in the National Industrial Classification 2008. It is a sub-class of class 2396, cutting, shaping and finishing of stone.
In Udyam Registration, which asks for the business activity by NIC code, and in the SPICe+ company incorporation form, which asks for the main industrial activity by NIC code. GST registration does not use NIC codes.
About this page
The section, division, group, class and sub-class on this page, and the explanatory note for class 2396, are taken word for word from the official document “National Industrial Classification (All Economic Activities) 2008”, Central Statistical Organisation, Ministry of Statistics and Programme Implementation, Government of India.
This is reference information on the classification of a business activity. It is not advice on which code your own business should declare, and the official NIC document prevails if the two ever differ. A change in the classification, including the MoSPI concordance to NIC 2025, re-opens this page for checking.
Not sure which code fits your activity, or spotted a mismatch? Use the WhatsApp button on this page and tell us what the business sells and how.