GST on Cement and Hardware Items in India 2026: Rate List

Updated 17 October 2026 · By Ashok Sachdev · Rates read from Notification No. 9/2025 and No. 10/2025-Central Tax (Rate), in force from 22 September 2025

Cement was the biggest change for hardware and building-material shops in the September 2025 GST reform: it left the 28% slab. Almost everything else on a hardware counter now sits at 18%, with a short list of household goods at 5%. This guide gives the current rate for each common item with its HSN code and notification entry, and shows how to bill a mixed hardware order correctly.

GST rates on hardware and building materials (2026)

Rates are the full GST rate (CGST + SGST within a state, or IGST between states). "Before" rates are shown only where the PIB release on the 56th GST Council meeting (3 September 2025, Annexure I) listed the change. Sources: Notification 9/2025-CT(Rate) and Notification 10/2025-CT(Rate). HSN shown is the 4-digit heading; use the 8-digit tariff item on your supplier's invoice. Items not listed here, such as bricks, sand, wires and cables, steel bars and electrical fittings, have their own entries; confirm them with your CA before setting a rate.

What is the GST on cement in 2026?

18%. All types of cement under HSN 2523, including OPC, PPC and white cement, are in Schedule II (18%) of Notification 9/2025-Central Tax (Rate), entry 9, from 22 September 2025. Before that date cement was taxed at 28%. On a ₹400 bag (before GST), GST is now ₹72 instead of ₹112, and the customer pays ₹472.

If your price list still shows rates worked out at 28%, update the sale price on every cement item. Check any figure with the GST calculator.

Is GST on paint 18% or 28%?

18%. Water-based emulsion paints, solvent-based paints and enamels, and distempers are all in Schedule II (18%) of Notification 9/2025-Central Tax (Rate), entries 50 to 52. Some web pages still show an old 28% rate for paint; go by the current notification.

Which hardware items are taxed at 5%?

Steel, aluminium, copper and brass utensils and kitchenware, ceramic and porcelain tableware, bicycles and their parts, sewing machines, and kerosene or wood stoves of iron or steel are at 5% (most were 12% before). Gas stoves stay at 18%, and so do spoons, forks and ladles (cutlery) and glassware, so a kitchenware counter has both rates.

Worked example: a mixed hardware bill

Within your state, each line's GST splits equally into CGST and SGST. If a contractor buys with a GSTIN, put it on the bill so they can claim input tax credit, and show the 4-digit HSN on B2B bills if your turnover is up to ₹5 crore. See GST invoice format.

Billing a hardware store with mixed rates

1. Save the HSN and GST rate on each item once; in RichPOS they apply on every bill and print in the HSN column of A4 invoices.
2. For goods bought by the box and sold by the piece (screws, bolts, fittings), set a unit conversion so stock stays right in both units.
3. Use bulk price update by category or brand to fix prices after a rate change, with a 24-hour undo.
4. Save contractor customers with their GSTIN, give credit with an optional credit limit, and send due reminders on WhatsApp.
5. Print barcode labels for loose stock so the right rate is picked by scanning.
6. At month-end, export the GST report by HSN and the GSTR-1 sales report for your CA.

For choosing software, read the best billing software for hardware stores. All item rates are also in the HSN and GST rate list.

Bottom line

For a hardware or building-material shop, 2026 is simpler: cement, paint, pipes, tiles, sanitaryware and tools are 18%, utensils and bicycles are 5%. Set the rate on each item once and update cement prices from the old 28%. Try mixed-rate billing on your own stock in the RichPOS free trial or see pricing.