Every construction material hsn code sits in its own chapter, but the rates cluster: most building materials, including cement, steel, tiles, paint, plywood, glass, sanitary ware, pipes and wires, carry GST at 18%. Sand, gitti, stone blocks and POP are 5%, and building bricks, fly ash bricks and earthen roofing tiles are 12% under notification 14/2025-Central Tax (Rate).
The reform cut cement and paint from 28% to 18%, which lowered the tax on most building jobs. This hub lists the codes, links every page in the construction group and explains how works contracts and credit apply. Start with cement, bricks or sand.
Construction materials: codes and GST rates
Item / HSN / GST- Cement18%Was 28%
- TMT bars and steel18%Steel products
- Sand5%Natural sand
- Gitti and stone chips5%Crushed stone
- Building bricks and fly ash bricks12%Notification 14/2025
- Concrete blocks and AAC blocks18%Articles of concrete
- Tiles, ceramic and vitrified18%Floor and wall tiles
- Granite and marble slabs18%Blocks 5%
- Paint18%Was 28%
- Wall putty18%Fillers
- Plywood18%Panels
- Glass18%Float and toughened
- Sanitary ware and taps18%Ceramic and fittings
- PVC pipes18%Plastic pipes
- Wires and cables18%Electrical
Quick facts
Most common rate
18% (9% CGST + 9% SGST)5% items
Sand, gitti, stone blocks, POP12% items
Building bricks, fly ash bricks, earthen roofing tilesCement
18% since the reform (was 28%)Works contract
SAC 9954 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 above
Construction material hsn code list
| Material | HSN | GST |
|---|---|---|
| Cement (OPC, PPC, white) | 2523 | 18% |
| Sand | 2505 | 5% |
| Gitti, aggregate, stone dust | 2517 | 5% |
| Building bricks, fly ash bricks | 6904 10 00, 6815 | 12% |
| Concrete blocks, paver blocks, AAC | 6810 | 18% |
| Ready mix concrete | 3824 50 | 18% |
| TMT bars | 7214 20 | 18% |
| Angles, channels, beams | 7216 | 18% |
| Binding wire | 7217 | 18% |
| Tiles | 6907 | 18% |
| Granite and marble blocks | 2516, 2515 | 5% |
| Granite and marble slabs | 6802 | 18% |
| Paint and primer | 3208, 3209 | 18% |
| Wall putty | 3214 | 18% |
| POP | 2520 | 5% |
| Plywood, MDF | 4412, 4411 | 18% |
| Doors and windows of wood | 4418 | 18% |
| Aluminium windows | 7610 | 18% |
| Glass | 7005, 7007 | 18% |
| Sanitary ware | 6910 | 18% |
| Taps and valves | 8481 | 18% |
| PVC pipes | 3917 | 18% |
| Water tanks | 3925 10 | 18% |
| Wires and cables | 8544 | 18% |
Pages in the construction materials group
| Page | Main code | GST |
|---|---|---|
| Cement | 2523 | 18% |
| Bricks and blocks | 6904 | 12% or 18% |
| Sand, gravel and stone chips | 2505 | 5% |
| Tiles | 6907 | 18% |
| Granite and marble | 6802 | 5% or 18% |
| Paint | 3208 | 18% |
| Wall putty | 3214 | 18% |
| Plywood and boards | 4412 | 18% |
| Wood and timber | 4407 | 18% |
| Glass | 7005 | 18% |
| Sanitary ware and fittings | 6910 | 18% |
Gst on building materials after the reform
The biggest change was cement, from 28% to 18%. Paint and varnish also moved from 28% to 18%. Most other materials, such as steel, tiles, glass and plywood, stayed at 18%. Clay bricks and roofing tiles stayed at 12% through a stand alone notification, while most other goods left the 12% slab. Sand and stone stayed at 5%.
Works contracts and builders
A contractor who supplies materials and labour to build or renovate immovable property supplies a works contract under SAC 9954 at 18%, and can take credit of GST on materials. A builder selling flats before completion pays 1% or 5% without credit, so the GST on materials is a cost. A house owner building on their own land with materials bought directly pays GST on each material as a cost. See flat purchase.
Construction gst rate: credit for owners
Firms putting up their own premises cannot take credit of GST on materials and works contracts used for the building, because section 17(5) blocks credit for constructing immovable property on own account, except plant and machinery. Materials used for machinery foundations or plant may qualify. This is one of the most disputed areas of GST, so get advice for large projects.
Building material hsn code for electrical and plumbing work
A building also needs electrical and plumbing materials: wires (8544), switches and MCBs (8536), panels (8537), lights (8539 and 9405), PVC pipes (3917), CPVC fittings (3917 40), taps and valves (8481), sanitary ware (6910) and water tanks (3925 10). Nearly all are 18%. Contractors using them in works contracts may set off the GST, and suppliers should bill each item under its own code so the contractor's records match. See wires and cables and PVC pipes.
Gst on construction materials bought by house owners
An individual building a house is not registered and cannot claim credit, so the GST on every bag of cement and every tile is part of the cost. Buying materials directly and hiring labour separately does not change the tax on the materials. Labour contracts are covered on the labour charges page.
Site invoice example
Building material store bill to a contractor inside the state: Cement 100 bags, HSN 2523, Rs 38,000, GST 18% Rs 6,840. Sand, HSN 2505, Rs 24,000, GST 5% Rs 1,200. Red bricks 10,000, HSN 6904 10 00, Rs 70,000, GST 12% Rs 8,400. Total Rs 1,48,440.
Frequently asked questions
Which GST rates apply to construction materials?
Most materials are 18%, including cement, steel, tiles and paint. Sand and stone are 5%, and building bricks 12%.
What is the GST on cement now?
Cement is 18% since 22 September, down from 28%.
What is the building material hsn code?
Each material has its own code, such as 2523 for cement, 7214 for TMT bars and 6907 for tiles.
Can a business claim ITC on construction materials?
Not for building its own immovable property, except plant and machinery. Contractors on works contracts can.
What is the GST on bricks?
Red clay bricks and fly ash bricks and blocks are 12%, under notification 14/2025-Central Tax (Rate).