GST rate & HSN

Hi Bhagwati,

The GST rate and HSN code for concrete depend entirely on the form in which it is supplied:

1. Ready-Mix Concrete (RMC): If you are buying or selling liquid concrete ready to pour, it falls under HSN 38245010 and attracts a GST rate of 18%.

2. Precast Concrete / Articles of Concrete: For concrete-based items like bricks, blocks, tiles, or pipes, it falls under HSN Heading 6810. The standard GST rate is 18%. However, certain notified building blocks used for affordable housing schemes may qualify for a concessional rate of 5%.