HSN Code for Cement & Construction Materials 2026

HSN Code for Cement, Bricks, Sand and Construction Materials: GST Rate Guide (2026)

Updated on Apr 8, 2026

The Harmonised System of Nomenclature (HSN) code of cement is 2523, covering ordinary Portland cement, aluminous cement, slag cement and cement clinkers. Following the September 2025 GST Council reforms, cement now attracts 18% GST, reduced from the earlier 28%. Natural sand falls under HSN 2505 at 5%, and clay or fly ash bricks under 6901 at 12%. Applying the correct HSN code determines the GST rate on every invoice, and directly affects compliance for both domestic sales and exports.

HSN codes and GST rates for construction materials (Updated 2026)

Cement and cement-based materials

Category	HSN Code	Covers	GST Rate
Cement	2523	OPC, PPC, white cement	18%
Articles of cement/concrete	6810	Blocks, slabs, tiles	18%
Fibre cement products	6811	Sheets, boards	18%

Sand, stone and aggregates

Category	HSN Code	Covers	GST Rate
Natural sand	2505	River sand, crushed sand	5%
Gravel and crushed stone	2517	Aggregates, ballast	5%
Marble, granite (raw)	2515/2516	Building stone	5%–18%

Bricks and ceramic materials

Category	HSN Code	Covers	GST Rate
Clay bricks/fly ash bricks	6901	Building bricks	12% (Notification 14/2025)
Refractory bricks	6902	Heat-resistant bricks	18%
Ceramic tiles	6907/6908	Floor and wall tiles	18%

Iron, steel and structural materials

Category	HSN Code	Covers	GST Rate
Iron and steel	7206–7217	Raw steel	18%
TMT bars	7214	Reinforcement bars	18%
Structural steel	7308	Beams, angles, structures	18%

Wood and timber

Category	HSN Code	Covers	GST Rate
Timber/wood	4403/4407	Logs, sawn wood	5%–18%
Plywood	4412	Boards for construction	18%

Glass and related materials

Category	HSN Code	Covers	GST Rate
Glass sheets	7003–7005	Float glass	18%
Toughened glass	7007	Safety glass	18%

Plastics and pipes

Category	HSN Code	Covers	GST Rate
Plastic pipes and fittings	3917	PVC pipes	18%
Plastic construction items	3925	Doors, frames	18%

Electrical and fixtures

Category	HSN Code	Covers	GST Rate
Electrical wiring	8544	Cables	18%
Switches and fittings	8536	Electrical components	18%

Prefabricated and miscellaneous

Category	HSN Code	Covers	GST Rate
Prefabricated structures	9406	Portable buildings	18%
Stone articles/gypsum boards	6802/6809	Panels, boards	18%

construction materials

Conclusion

With most construction materials now falling under the 5%, 12% and 18% GST slabs, the key compliance requirement is correctly distinguishing between raw inputs and processed products. Misclassification, particularly around materials like cement (2523), bricks (6901) or natural stone (2515/2516), can lead to incorrect invoicing and GST filing errors.

TallyPrime helps businesses apply the correct HSN codes, generate accurate GST invoices and maintain compliant records across all construction material transactions.

Does the packaging size affect the GST rate on cement?

No. The 18% rate on HSN 2523 applies regardless of whether cement is sold in standard 50 kg bags or in bulk. The GST slab is determined by material composition, not packaging.

What is the correct classification for marble and granite blocks used in construction?

Rough marble and granite blocks are classified under HSN codes 2515 and 2516, respectively. These natural stone materials currently attract a 5% levy following recent tax rationalisation measures aimed at supporting the housing sector.

How should exporters handle GST on construction materials?

Registered suppliers can export construction materials under a Letter of Undertaking (LUT) without paying integrated GST, allowing them to avoid the tax outflow and claim refunds on input credits where applicable.

Does the inclusion of chemical additives change the tariff heading for concrete?

Yes. Specialised chemical admixtures, such as accelerators or retarders, are not classified under the same heading as basic aggregates or cement. They carry their own HSN codes and applicable GST rates.

Is the GST rate different for refractory bricks compared to standard building bricks?

Yes. Clay and fly ash bricks (HSN 6901) attract 12% GST under Notification 14/2025, while refractory bricks (HSN 6902) are taxed at 18%, given their specialised industrial application.

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