GST rate and HSN code for cement
GST on cement is 18% (HSN 2523) from 22 September 2025, down from 28%. This covers Portland, aluminous, slag, super sulphate and similar hydraulic cements, in bags or bulk. Paint, tiles, pipes and most other hardware items are also 18%, so a building-material shop now bills most items at one rate.
HSN code and GST rate for cement
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Cement of all types | 2523 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 9 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Portland cement, aluminous cement, slag cement and similar hydraulic cements”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Cement of all types | 28% | 18% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Print HSN 2523 at 18%.
- Transport billed separately: ask your CA.
- Update every cement brand from 28% to 18%.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Still billing cement at 28%.
- Billing white cement or wall putty as cement without checking the HSN.
- Missing the HSN on B2B bills to contractors.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on cement
What changed for cement in September 2025?
Portland, aluminous, slag and similar cements (2523) went from 28% to 18% (PIB, Annexure I).
Is white cement 18%?
White cement is Portland cement, so 2523 at 18%.
What is the GST on bricks?
Bricks have a separate notification (14/2025-Central Tax (Rate)); ask your CA.
More items in HSN chapter 25 and hardware, kitchen and household
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.