GST Rate on Cement: 28%

HSN 252329 · 14% CGST + 14% SGST intra-state, or 28% IGST interstate.

Cement remains in the top 28% GST slab — the single biggest tax line in most construction budgets. OPC, PPC, and white cement under heading 2523 all carry the rate, and repeated industry requests to lower it have so far not changed it.

Worked example at 28%

Taxable value: ₹10,000
CGST (14%): ₹1,400.00
SGST (14%): ₹1,400.00
Invoice total: ₹12,800.00

Interstate, the same sale shows a single IGST line of ₹2,800.00. Try your own numbers in the GST calculator.

Classification

Cement is classified under HSN 252329 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 28% GST

Air Conditioners HSN 841510 Batteries HSN 8507 Car Spare Parts HSN 8708 Cars HSN 870321 Soft Drinks HSN 2202 Two-Wheelers HSN 8711 Tyres HSN 401110

Frequently asked questions

Contractors billing taxable works contracts can claim the 28% as input credit. Developers selling residential units under the concessional no-ITC scheme, however, forgo credit on cement — a major cost consideration.

For a sale within one state, the 28% splits equally into 14% CGST and 14% SGST. For an interstate sale it is charged as a single 28% IGST — the total tax is the same either way.

HSN code 252329. The code appears on every invoice line and flows into the GSTR-1 summary and e-way bills.

Related tools & guides

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