Master in Accounts & high court Advocate
9610 Points
Posted on 03 June 2025
The GST rate on hollow blocks depends on the material used to make them. Here are some possible GST rates: - *Cement or Concrete Hollow Blocks*:
If the hollow blocks are made from cement or concrete, the GST rate would likely be 12% or 18%, considering the HSN code 6810 for cement, concrete, or artificial stone products.
Specifically, building blocks and bricks made from cement or concrete have an 18% GST rate under HSN code 681011. -
*Fly Ash Hollow Blocks*: If the hollow blocks contain over 50% fly ash, like Autoclaved Aerated Concrete (AAC) blocks, the GST rate would be 12%.
For fly ash bricks and blocks with less than 90% fly ash content, the GST rate is 5%. -
*Other Materials*: For hollow blocks made from other materials like ceramic, the GST rate could be 5% under HSN code 6904 for ceramic building bricks.
To determine the exact GST rate for your hollow blocks, consider the following.
- *Material Composition*:
Identify the primary material used in the blocks. - *HSN Code*: Determine the correct HSN code for the blocks based on their material and composition. -
*GST Rate*: Check the GST rate applicable to the corresponding HSN code.