India's construction industry is one of the largest sectors in the economy — the second largest employer after agriculture, and a critical driver of infrastructure, real estate, and manufacturing investment across the country.
From the cement dealer supplying 50-kg bags to builders across a district, to the steel trader stocking TMT bars and structural steel at a construction supply yard, to the tiles and sanitaryware dealer serving architects and interior designers, to the hardware shop supplying nuts, bolts, pipes, and fittings to contractors, to the glass supplier providing architectural glass to commercial building projects — every transaction in India's construction materials supply chain generates a GST invoice, and every invoice must carry the correct HSN code.
Construction materials HSN code classification presents specific challenges that make it one of the more complex areas of GST compliance for traders and distributors:
GST rates span four tiers for construction materials: Cement is at 28% GST. Sand and natural stone are at 5% GST. Most steel products are at 18% GST. Tiles are at 18% GST. Bricks are at 5% GST. Plywood is at 18% GST. Glass products vary from 18% to 28% based on application. The rate diversity means a hardware or building materials dealer must manage products across multiple GST rate categories from their very first invoice.
Construction materials span 20+ different HSN chapters: Unlike a pharmaceutical distributor (primarily Chapter 30) or a textile trader (primarily Chapters 50-63), a building materials supplier deals with stone and mineral products (Chapters 25-27), metals (Chapters 72-73, 76), glass and ceramics (Chapters 68-70), chemicals (Chapter 28 for calcium oxide), wood (Chapter 44), and electrical fittings (Chapter 85). Each chapter has its own classification rules and notes.
Construction services have entirely different SAC codes: When a building materials dealer also executes construction work — the service component is classified under SAC codes (Chapter 99) with rates from 1% to 18% depending on project type — completely separate from the materials supply HSN codes.
This comprehensive guide provides the complete HSN code reference for construction materials in India — covering every major building material category with applicable GST rates, and how ERP Group's GST invoicing system automates correct construction material HSN billing.
Use ERP Group's Free HSN/SAC Finder → to find the correct HSN code for any construction material instantly.
Construction Materials HSN Framework Overview
Why Construction Materials HSN Classification is Complex
Construction Materials Span 20+ Different HSN Chapters
A typical building materials supplier stocks products from more than 20 different HSN chapters — each with its own classification logic, chapter notes, and GST rates:
| Material | HSN Chapter |
|---|---|
| Sand, stone, aggregate | 25 |
| Lime and calcium products | 28 |
| Bitumen, tar | 27 |
| Timber, plywood | 44 |
| Carpets, floor coverings | 57 |
| Cement products, asbestos goods | 68 |
| Bricks, tiles, sanitaryware | 69 |
| Glass and glass products | 70 |
| Iron and steel | 72-73 |
| Aluminium products | 76 |
| PVC pipes and fittings | 39 |
| Rubber products | 40 |
| Paints and varnishes | 32 |
| Locks, hinges, hardware | 83 |
| Electrical fittings | 85 |
Two Critical Complexities in Construction Material Classification
Complexity 1 — Raw vs Processed:
Natural sand (raw) is at 5% GST. Prepared/processed sand may be different. Raw granite block is at 5% GST. Cut and polished granite tiles are at 18% GST. The level of processing dramatically changes the rate.
Complexity 2 — Construction Use vs Non-Construction Use:
Some materials have the same rate regardless of use (cement is always 28%). Others may have different rates based on whether they are specifically designed for construction use vs general industrial use.
Construction Materials GST Rate Structure
The Rate Landscape for Building Materials
0% GST — Very Few Construction Materials
Almost no finished construction materials are exempt — but some basic natural resources are:
- Natural sand (basic, not constructed or processed in ways that attract tax) at 5%
5% GST — Basic Natural Materials and Bricks
- Natural sand and gravels (unprocessed)
- River sand and pit sand
- Building bricks (clay, fly-ash, cement)
- Marble (rough, not polished)
- Granite (rough blocks)
- Roofing tiles (earthen)
- Bitumen (for road construction)
12% GST — Some Stone and Construction Products
- Cut stone (marble slabs, granite slabs — cut but not polished)
- Some specific construction materials
- Some timber products
18% GST — Most Finished Construction Materials
- All steel products (TMT bars, sheets, pipes, structures)
- All aluminium products
- All glass products (most)
- Ceramic tiles (floor and wall)
- Plywood, particle board, MDF
- PVC pipes and fittings
- Paints and varnishes
- Most hardware (locks, hinges, fittings)
- Electrical fittings and wiring
- Cement products (like blocks, not cement itself)
28% GST — Cement and Luxury Construction Materials
- All types of cement (Portland, white, blended)
- Certain luxury ceramic products
For construction companies managing all these diverse materials, read our guide on accounting software for construction companies India. For real estate developers, read our guide on GST software for real estate developers India.
Chapter 25 — Sand, Stone, Minerals, and Cement Raw Materials
Complete HSN Reference for Natural Construction Minerals
Sand — A Critical Commercial Product
| Product | HSN Code | GST Rate |
|---|---|---|
| Natural sands (all kinds, except metal-bearing sands) | 2505 | 5% GST |
| River sand | 2505 10 | 5% GST |
| Silica sands and quartz sands | 2505 10 | 5% GST |
| Other natural sands | 2505 90 | 5% GST |
| Construction sand (pit sand) | 2505 | 5% GST |
| Manufactured/crushed sand (M-sand) | 2517 49 | 5% GST |
Note on M-Sand: Manufactured sand (M-sand) — produced by crushing granite or quartzite rocks — is classified under HSN 2517 (pebbles, gravel, crushed stone) at 5% GST, same as river sand.
Gravels, Pebbles, and Aggregates
| Product | HSN Code | GST Rate |
|---|---|---|
| Pebbles, gravel (for construction) | 2517 10 | 5% GST |
| Crushed stone (aggregate for concrete) | 2517 10 | 5% GST |
| Broken or crushed stone (granite metal) | 2517 10 | 5% GST |
| Macadam (tarred road material) | 2517 20 | 5% GST |
| Granules, chippings from granite | 2517 41 | 18% GST |
| Granules, chippings from marble | 2517 49 | 18% GST |
| Powder from granite (stone dust) | 2517 41 | 18% GST |
Marble and Stone (Natural)
| Product | HSN Code | GST Rate |
|---|---|---|
| Marble and travertine — crude/rough blocks | 2515 11 | 5% GST |
| Marble blocks — roughly trimmed or sawn | 2515 12 | 12% GST |
| Ecaussine and calcareous monumental stone | 2515 20 | 5-12% GST |
| Granite — crude/rough blocks | 2516 11 | 5% GST |
| Granite — roughly trimmed or sawn | 2516 12 | 5% GST |
| Sandstone — crude/rough | 2516 21 | 5% GST |
| Slate — crude/rough | 2514 | 5% GST |
| Basalt — crude | 2516 | 5% GST |
| Limestone (for construction, raw) | 2521 | 5% GST |
| Chalk | 2509 | 5% GST |
| Gypsum (natural, crude) | 2520 11 | 5% GST |
| Gypsum (calcined, plaster of Paris) | 2520 20 | 18% GST |
Clays (for Brick and Tile Manufacturing)
| Product | HSN Code | GST Rate |
|---|---|---|
| Kaolin and kaolinitic clays | 2507 | 5% GST |
| Fireclay | 2508 30 | 5% GST |
| Common clay (for bricks) | 2508 | 5% GST |
| Bentonite | 2508 10 | 5% GST |
| Attapulgite (Fuller's earth) | 2508 50 | 5% GST |
Minerals for Cement and Concrete Production
| Product | HSN Code | GST Rate |
|---|---|---|
| Slag (from iron/steel — for cement) | 2618 | 18% GST |
| Fly ash (for cement/bricks) | 2621 | 5% GST |
| Gypsum (as cement additive) | 2520 11-20 | 5/18% GST |
| Calcite | 2521 | 5% GST |
| Dolomite (raw) | 2518 | 5% GST |
Chapter 27 — Bitumen and Petroleum Construction Products
Complete HSN Reference for Road and Waterproofing Materials
Bitumen and Tar Products
| Product | HSN Code | GST Rate |
|---|---|---|
| Natural bitumen (asphalt) | 2714 10 | 18% GST |
| Petroleum bitumen | 2713 20 | 18% GST |
| Bituminous mixtures (for road construction) | 2715 00 | 18% GST |
| Coal tar (for road construction) | 2706 00 | 18% GST |
| Pitch (from coal tar) | 2708 10 | 18% GST |
| Petroleum pitch | 2713 90 | 18% GST |
| Bitumen emulsion (for waterproofing) | 2713 20 | 18% GST |
| Asphalt-based waterproofing compound | 2713 | 18% GST |
| Bitumen felt (damp-proof course) | 6807 | 18% GST |
Chapter 28 — Lime and Calcium Products
Complete HSN Reference for Binding and Plastering Materials
Lime Products — Essential for Construction
| Product | HSN Code | GST Rate |
|---|---|---|
| Quicklime (calcium oxide, CaO) | 2522 10 | 5% GST |
| Slaked lime (calcium hydroxide, Ca(OH)₂) | 2522 20 | 5% GST |
| Hydraulic lime | 2522 30 | 5% GST |
| Limestone (burnt lime, unslaked) | 2522 | 5% GST |
| Lime paste | 2522 | 5% GST |
Chapter 44 — Wood, Plywood, and Timber
Complete HSN Reference for Wood Construction Products
Timber and Sawn Wood
| Product | HSN Code | GST Rate |
|---|---|---|
| Fuel wood (firewood) | 4401 | 0% (Exempt) |
| Wood in chips or particles | 4401 40 | 5% GST |
| Sawdust and wood waste | 4401 40 | 5% GST |
| Teak wood (rough, sawn) | 4403 | 5% GST |
| Timber logs (all species, rough) | 4403 | 5% GST |
| Sawn/planed timber — teak | 4407 29 | 12% GST |
| Sawn/planed timber — other (sal, pine, deodar) | 4407 | 12% GST |
| Wood veneers | 4408 | 12% GST |
| Wood — densified | 4413 | 18% GST |
| Bamboo (raw) | 1401 10 | 0% (Exempt) |
| Bamboo (processed, manufactured articles) | 4409 | 12% GST |
Plywood and Engineered Wood — 18% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Plywood (all types) | 4412 | 18% GST |
| Particle board (chipboard) | 4410 | 18% GST |
| Oriented strand board (OSB) | 4410 | 18% GST |
| MDF (medium density fibreboard) | 4411 | 18% GST |
| HDF (high density fibreboard) | 4411 | 18% GST |
| Fibreboard (hardboard) | 4411 | 18% GST |
| Blockboard | 4412 99 | 18% GST |
| Flush doors | 4418 | 18% GST |
| Door frames (wood) | 4418 | 18% GST |
| Window frames (wood) | 4418 | 18% GST |
| Parquet flooring (wood) | 4418 | 18% GST |
| Wood mouldings (cornices, skirtings) | 4409 | 12% GST |
| Pre-fabricated wooden buildings | 9406 10 | 18% GST |
For real estate developers and construction companies using timber and wood products, read our guide on accounting software for construction companies India.
Chapter 68 — Stone Articles, Cement Products, and Non-Metallic Minerals
Complete HSN Reference for Processed Stone and Concrete Products
Worked Stone — Cut, Shaped, and Polished
| Product | HSN Code | GST Rate |
|---|---|---|
| Marble — worked (slabs, tiles, polished) | 6802 21 | 18% GST |
| Granite — worked/polished (slabs, tiles) | 6802 23 | 18% GST |
| Sandstone — worked (cut, polished) | 6802 29 | 18% GST |
| Limestone — worked | 6802 10 | 18% GST |
| Basalt — worked | 6802 | 18% GST |
| Slate — worked (roofing, flooring) | 6803 | 18% GST |
| Stone columns and pillars | 6802 99 | 18% GST |
| Curbstones (kerbstones) | 6801 | 18% GST |
| Cobblestones and paving sets | 6801 | 18% GST |
Cement, Concrete, and Artificial Stone Products
| Product | HSN Code | GST Rate |
|---|---|---|
| Portland cement (OPC — Ordinary Portland Cement) | 2523 29 | 28% GST |
| Portland Pozzolana Cement (PPC) | 2523 29 | 28% GST |
| White cement | 2523 21 | 28% GST |
| Sulphate-resistant cement | 2523 90 | 28% GST |
| Rapid-hardening cement | 2523 90 | 28% GST |
| Blended cement (slag cement) | 2523 90 | 28% GST |
| Aluminous cement (high alumina) | 2523 90 | 28% GST |
| CEMENT — ALL TYPES: 28% GST | ||
| Cement clinker | 2523 10 | 18% GST |
| Cement bricks (concrete bricks) | 6810 11 | 5% GST |
| Concrete paving blocks | 6810 11 | 5% GST |
| Concrete pipes and fittings | 6810 | 5% GST |
| Pre-cast concrete products | 6810 | 5% GST |
| Asbestos cement sheets | 6811 | 5% GST |
| Fibre cement sheets (non-asbestos) | 6811 | 5% GST |
| Asbestos cement products | 6811 | 5% GST |
Waterproofing and Construction Chemicals
| Product | HSN Code | GST Rate |
|---|---|---|
| Ready-mix concrete (RMC) | 6810 | 5% GST |
| Concrete admixtures (superplasticizers) | 3824 | 18% GST |
| Waterproofing compounds | 3824 90 | 18% GST |
| Grouting materials (cement-based) | 3816 | 18% GST |
| Construction adhesives (tile adhesive) | 3506 | 18% GST |
| Epoxy floor coatings | 3208 | 18% GST |
CEMENT is the most commercially important construction material at 28% GST. For cement dealers and distributors, correct billing of cement at 28% is critical — it is the highest standard rate in the GST system. For construction material dealers, read our guide on billing software for Chandni Chowk.
Chapter 69 — Ceramic Products
Complete HSN Reference for Tiles, Bricks, and Sanitaryware
Building Bricks — 5% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Building bricks — burnt clay | 6901 00 | 5% GST |
| Fly ash bricks | 6901 00 | 5% GST |
| Lime-ash bricks | 6901 00 | 5% GST |
| Sand-lime bricks (calcium silicate) | 6901 00 | 5% GST |
| Hollow clay bricks | 6901 00 | 5% GST |
| Earthen roofing tiles | 6905 10 | 5% GST |
| Floor tiles (earthen, unglazed) | 6907 | 5% GST |
| Refractory bricks and blocks | 6902 | 18% GST |
| Refractory cement | 3816 | 18% GST |
| Refractory mortars | 3816 | 18% GST |
Ceramic Floor and Wall Tiles — 18% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Unglazed ceramic floor tiles | 6907 21-22 | 18% GST |
| Glazed ceramic floor tiles | 6908 21-22 | 18% GST |
| Unglazed ceramic wall tiles | 6907 21 | 18% GST |
| Glazed ceramic wall tiles | 6908 21 | 18% GST |
| Vitrified tiles (full body, double charged) | 6907 21 | 18% GST |
| Porcelain tiles | 6907 21 | 18% GST |
| Mosaic tiles | 6907 21 | 18% GST |
| Decorative tiles (designer tiles) | 6908 | 18% GST |
| Swimming pool tiles | 6907 | 18% GST |
KEY: All ceramic and vitrified tiles — whether floor or wall, glazed or unglazed, all sizes — attract 18% GST.
Sanitaryware — 18% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Wash basins (ceramic) | 6910 10 | 18% GST |
| Water closets (WC, toilet bowls) | 6910 10 | 18% GST |
| Toilet cisterns (ceramic) | 6910 10 | 18% GST |
| Bidets | 6910 10 | 18% GST |
| Urinals | 6910 10 | 18% GST |
| Bathtubs (ceramic) | 6910 10 | 18% GST |
| Shower trays | 6910 | 18% GST |
| Kitchen sinks (ceramic) | 6912 00 | 18% GST |
| Ceramic accessories (towel holders, soap dishes) | 6912 00 | 18% GST |
For tiles and sanitaryware dealers, read our guide on billing software for Sadar Bazar traders and accounting software for Dadar wholesale market.
Chapter 70 — Glass and Glass Products
Complete HSN Reference for Construction Glass
Float Glass and Sheet Glass
| Product | HSN Code | GST Rate |
|---|---|---|
| Float glass (clear, tinted, low-e) | 7005 | 18% GST |
| Cast glass | 7003 | 18% GST |
| Drawn glass | 7004 | 18% GST |
| Wired glass | 7003 | 18% GST |
| Figured glass (patterned) | 7003 | 18% GST |
| Mirrors (glass mirrors) | 7009 | 18% GST |
Safety Glass (Tempered and Laminated)
| Product | HSN Code | GST Rate |
|---|---|---|
| Tempered safety glass (not vehicle-use) | 7007 21 | 18% GST |
| Laminated safety glass (not vehicle-use) | 7007 12 | 18% GST |
| Vehicle windshields (vehicle-specific) | 7007 11 | 28% GST |
| Safety glass for buildings | 7007 21 | 18% GST |
| Glass used in double glazing (DGU) | 7008 | 18% GST |
| Insulating glass units (IGU) | 7008 | 18% GST |
Specialty Glass for Construction
| Product | HSN Code | GST Rate |
|---|---|---|
| Coloured glass/stained glass | 7004 | 18% GST |
| Architectural bent/curved glass | 7006 | 18% GST |
| Bullet-resistant glass | 7007 21 | 18% GST |
| Glass bricks and blocks | 7016 | 18% GST |
| Glass paving blocks | 7016 | 18% GST |
| Glass fibres (glass wool for insulation) | 7019 | 18% GST |
| Glass wool blankets and rolls | 7019 39 | 18% GST |
Chapters 72-73 — Iron, Steel, and Metal Products
Complete HSN Reference for Steel Construction Products
Steel is the second most commercially important construction material after cement — with massive volumes of TMT bars, structural sections, and steel sheets used in every construction project across India.
Primary Steel Products — 18% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Pig iron | 7201 | 18% GST |
| Sponge iron (DRI) | 7203 | 18% GST |
| Steel billets and blooms | 7207 | 18% GST |
| Steel slabs | 7207 | 18% GST |
TMT Bars and Reinforcement Steel (Chapter 72)
| Product | HSN Code | GST Rate |
|---|---|---|
| TMT bars (thermo-mechanically treated reinforcement bars) | 7214 | 18% GST |
| Deformed bars (for RCC construction) | 7214 20 | 18% GST |
| Plain mild steel bars (round bars) | 7214 10 | 18% GST |
| High-strength deformed (HSD) bars | 7214 20 | 18% GST |
| Wire rods (for construction binding wire) | 7213 | 18% GST |
| Steel binding wire | 7217 10 | 18% GST |
| Prestressing steel wire | 7217 | 18% GST |
Structural Steel (Sections, Angles, Channels)
| Product | HSN Code | GST Rate |
|---|---|---|
| MS angles (L-sections) | 7216 10 | 18% GST |
| MS channels (C-sections) | 7216 21-22 | 18% GST |
| MS joists/beams (I-sections, H-sections) | 7216 31-32 | 18% GST |
| MS flat bars | 7228 | 18% GST |
| Hollow sections (square, rectangular, circular — ERW/seamless) | 7306 61-69 | 18% GST |
| Tee sections (T-bars) | 7216 40 | 18% GST |
| Zed sections (purlins) | 7216 50 | 18% GST |
Steel Sheets and Plates
| Product | HSN Code | GST Rate |
|---|---|---|
| Hot rolled steel sheets/plates (HR) | 7208 | 18% GST |
| Cold rolled steel sheets (CR) | 7209 | 18% GST |
| Galvanized steel sheets (GI sheets) | 7210 41 | 18% GST |
| Pre-painted/colour-coated steel (PPGI) | 7210 70 | 18% GST |
| Corrugated galvanized iron (CGI) sheets | 7210 41 | 18% GST |
| Stainless steel sheets | 7219 | 18% GST |
| Chequered/diamond plates (floor plates) | 7208 51 | 18% GST |
Steel Pipes and Tubes
| Product | HSN Code | GST Rate |
|---|---|---|
| MS pipes (ERW, seamless — for water/gas) | 7306 30 | 18% GST |
| GI pipes (galvanized iron pipes) | 7306 30 | 18% GST |
| Black steel pipes (for plumbing, gas) | 7306 30 | 18% GST |
| Casing pipes | 7304 | 18% GST |
| Scaffolding pipes | 7306 | 18% GST |
Chapter 73 — Steel Fabricated Products
| Product | HSN Code | GST Rate |
|---|---|---|
| Steel doors and frames | 7308 | 18% GST |
| Steel windows and frames | 7308 | 18% GST |
| Steel gates and grilles | 7308 | 18% GST |
| Steel stairs and railings | 7308 | 18% GST |
| Steel towers (transmission, telecom) | 7308 20 | 18% GST |
| Structural steel fabrications | 7308 | 18% GST |
| Steel tanks (water, industrial) | 7309 | 18% GST |
| Steel chains (for construction use) | 7315 | 18% GST |
| Steel nails | 7317 | 18% GST |
| Steel bolts, nuts, screws | 7318 | 18% GST |
| Steel washers | 7318 21-22 | 18% GST |
| Steel anchors (anchor bolts) | 7318 | 18% GST |
| Spring steel washers | 7320 | 18% GST |
| Steel wire ropes and cables | 7312 | 18% GST |
| Barbed wire (fencing) | 7313 | 18% GST |
| Chain link fencing | 7314 20 | 18% GST |
Chapter 76 — Aluminium Products for Construction
Complete HSN Reference for Aluminium Construction Products
Aluminium Structural Products — 18% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| Aluminium window sections (extruded) | 7604 | 18% GST |
| Aluminium door sections (extruded) | 7604 | 18% GST |
| Aluminium curtain wall sections | 7604 | 18% GST |
| Aluminium frames (fabricated) | 7610 10 | 18% GST |
| Aluminium false ceiling grid | 7610 | 18% GST |
| Aluminium composite panels (ACP) | 7606 | 18% GST |
| Aluminium sheets (plain, coiled) | 7606 | 18% GST |
| Aluminium chequered sheets | 7606 91 | 18% GST |
| Aluminium roofing sheets | 7606 | 18% GST |
| Aluminium foil (for construction insulation) | 7607 | 18% GST |
| Aluminium ladders | 7615 20 | 18% GST |
| Aluminium scaffolding | 7610 | 18% GST |
Chapter 74 — Copper and Copper Products
Complete HSN Reference for Copper Construction Products
Copper Plumbing and Electrical Products
| Product | HSN Code | GST Rate |
|---|---|---|
| Copper tubes/pipes (plumbing) | 7411 | 18% GST |
| Copper fittings (elbows, tees, unions) | 7412 | 18% GST |
| Copper wires (electrical) | 7408 | 18% GST |
| Copper bars and rods | 7407 | 18% GST |
| Copper sheets and strips | 7409 | 18% GST |
| Copper overhead conductor (transmission) | 7413 | 18% GST |
| Copper earth rods | 7407 | 18% GST |
Chapter 39 — PVC and Plastic Construction Products
Complete HSN Reference for Plastic Construction Materials
PVC Pipes and Fittings — 18% GST
| Product | HSN Code | GST Rate |
|---|---|---|
| PVC pipes (rigid, for water supply) | 3917 23 | 18% GST |
| UPVC pipes (for drainage/plumbing) | 3917 23 | 18% GST |
| CPVC pipes (for hot water) | 3917 23 | 18% GST |
| PVC SWR pipes (soil, waste, rainwater) | 3917 23 | 18% GST |
| HDPE pipes (water, gas supply) | 3917 21 | 18% GST |
| PP-R pipes (for plumbing) | 3917 32 | 18% GST |
| PVC conduit pipes (electrical) | 3917 23 | 18% GST |
| PVC fittings (elbows, tees, reducers) | 3917 40 | 18% GST |
| UPVC fittings | 3917 40 | 18% GST |
Plastic Construction Products
| Product | HSN Code | GST Rate |
|---|---|---|
| PVC flooring (vinyl flooring) | 3918 10 | 18% GST |
| PVC wall coverings | 3918 10 | 18% GST |
| Plastic shuttering (formwork) | 3926 | 18% GST |
| PVC ceiling tiles | 3918 | 18% GST |
| Plastic conduit boxes (junction boxes) | 3926 90 | 18% GST |
| PVC cable trays and ducts | 3926 90 | 18% GST |
| Geotextiles (plastic) | 5603/6307 | 18% GST |
| Polyethylene waterproofing membranes | 3920 | 18% GST |
| PVC waterproofing membranes | 3920 | 18% GST |
| Polycarbonate sheets (for roofing) | 3920 | 18% GST |
| FRP/GRP sheets and panels | 3925 | 18% GST |
Chapter 40 — Rubber Construction Products
Complete HSN Reference for Rubber Construction Materials
Rubber Sealants and Waterproofing
| Product | HSN Code | GST Rate |
|---|---|---|
| EPDM roofing membranes | 4008 | 18% GST |
| Rubber expansion joint filler | 4016 99 | 18% GST |
| Rubber water stop (for concrete joints) | 4016 99 | 18% GST |
| Neoprene bearing pads (for bridges) | 4016 99 | 18% GST |
| Rubber seals (door, window gaskets) | 4016 93 | 28% GST |
| Rubber mats and flooring | 4016 91 | 18% GST |
Chapters 83-85 — Hardware, Fittings, and Electrical
Complete HSN Reference for Hardware and Fittings
Chapter 83 — Metal Hardware
| Product | HSN Code | GST Rate |
|---|---|---|
| Door locks (all types) | 8301 40 | 18% GST |
| Padlocks | 8301 10 | 18% GST |
| Door handles (metal) | 8302 10 | 18% GST |
| Door hinges (all types) | 8302 10 | 18% GST |
| Window stays and fasteners | 8302 20 | 18% GST |
| Door closers | 8302 40 | 18% GST |
| Tower bolts | 8301 / 8302 | 18% GST |
| Hasps and staples | 8302 | 18% GST |
| Safety chains | 8302 | 18% GST |
| Shelf brackets | 8302 | 18% GST |
| Curtain rails and accessories | 8302 50 | 18% GST |
| Cabinet hinges | 8302 10 | 18% GST |
| Drawer slides and runners | 8302 42 | 18% GST |
Sanitary Fittings — Stainless Steel and Chrome
| Product | HSN Code | GST Rate |
|---|---|---|
| Stainless steel kitchen sinks | 7323 93 | 18% GST |
| CP (chrome-plated) brassware (taps, faucets) | 8481 80 | 18% GST |
| Bathroom faucets and mixers | 8481 80 | 18% GST |
| Shower sets and overhead showers | 8481 80 | 18% GST |
| Basin mixers | 8481 80 | 18% GST |
| Kitchen sink mixers | 8481 80 | 18% GST |
| Toilet flush valves | 8481 30 | 18% GST |
| Float valves (ball cock) | 8481 30 | 18% GST |
| Gate valves and ball valves | 8481 | 18% GST |
| Check valves (non-return valves) | 8481 30 | 18% GST |
| Pressure reducing valves | 8481 20 | 18% GST |
Chapter 85 — Electrical Fittings and Wiring
| Product | HSN Code | GST Rate |
|---|---|---|
| Electrical switches (modular) | 8536 50 | 18% GST |
| Electrical sockets and outlets | 8536 69 | 18% GST |
| MCBs (miniature circuit breakers) | 8536 20 | 18% GST |
| MCCBs (moulded case circuit breakers) | 8536 20 | 18% GST |
| ELCBs/RCCBs (earth leakage breakers) | 8536 20 | 18% GST |
| Distribution boards (DB) | 8537 | 18% GST |
| Switch boards and panels | 8537 | 18% GST |
| Power cables (armoured/unarmoured) | 8544 | 18% GST |
| XLPE cables | 8544 60 | 18% GST |
| PVC insulated wires (house wiring) | 8544 49 | 18% GST |
| Cable trays (metallic) | 8547 | 18% GST |
| Electrical conduit (PVC/GI) | 8547 | 18% GST |
| LED lamps and bulbs | 8539 50 | 12% GST |
| Tube lights and fixtures | 9405 | 18% GST |
| Fans (ceiling, exhaust, industrial) | 8414 51 | 18% GST |
| Transformers (for construction projects) | 8504 | 18% GST |
| Electric motors (for construction) | 8501 | 18% GST |
| Earthing cables and plates | 7408/8544 | 18% GST |
Chapter 57 — Floor Coverings
Complete HSN Reference for Flooring Materials
Carpets and Soft Flooring
| Product | HSN Code | GST Rate |
|---|---|---|
| Handmade carpets (wool, silk) | 5701 | 5% GST |
| Machine-made tufted carpets | 5703 | 12% GST |
| Coir matting | 5705 | 5% GST |
| Woven carpets (machine) | 5702 | 12% GST |
| Felt underlay (for carpets) | 5602 | 5% GST |
| Artificial grass (synthetic turf) | 5703 | 12% GST |
Hard Flooring
| Product | HSN Code | GST Rate |
|---|---|---|
| Ceramic floor tiles | 6907-6908 | 18% GST |
| Marble flooring (polished slabs) | 6802 21 | 18% GST |
| Granite flooring (polished) | 6802 23 | 18% GST |
| Wooden parquet flooring | 4418 | 18% GST |
| Laminate flooring | 4411 | 18% GST |
| Vinyl/PVC flooring | 3918 | 18% GST |
| Epoxy flooring | 3208 | 18% GST |
| Kota stone (natural limestone slab) | 6802 | 18% GST |
Construction Materials GST Rate Quick Reference
Summary Tables by GST Rate
5% GST — Basic Natural Construction Materials
| Product | HSN |
|---|---|
| Natural sand (all types) | 2505 |
| Crushed stone aggregate | 2517 |
| Marble (rough/crude blocks) | 2515 |
| Granite (rough blocks) | 2516 |
| Building bricks (clay, fly-ash) | 6901 |
| Quicklime and slaked lime | 2522 |
| Natural gypsum (raw) | 2520 11 |
| Fly ash | 2621 |
| Handmade carpets | 5701 |
| Cement products (blocks, pipes) | 6810 |
| Ready-mix concrete | 6810 |
| Asbestos cement sheets | 6811 |
| Roofing tiles (earthen) | 6905 |
| Raw rubber materials | 4001-4003 |
| Coal | 2701 |
12% GST — Specific Construction Products
| Product | HSN |
|---|---|
| LED lamps (12% GST) | 8539 50 |
| Sawn/planed timber | 4407 |
| Bamboo (processed) | 4409 |
| Marble (roughly trimmed/sawn — cut blocks) | 2515 12 |
| Machine-made tufted carpets | 5703 |
| Woven machine carpets | 5702 |
18% GST — Most Finished Construction Materials
| Product | HSN |
|---|---|
| All steel products (TMT, structural, sheets, pipes) | 7208-7217 |
| All aluminium construction products | 7604-7610 |
| All ceramic tiles (floor, wall, vitrified) | 6907-6908 |
| All sanitaryware | 6910 |
| All glass products (float, safety, specialty) | 7003-7009 |
| Plywood, MDF, particle board | 4410-4412 |
| All PVC/CPVC/HDPE pipes and fittings | 3917 |
| All paints and varnishes | 3208-3210 |
| All electrical fittings and wiring | 8536-8544 |
| All hardware (locks, hinges, handles) | 8301-8302 |
| Sanitary fittings (taps, faucets, valves) | 8481 |
| Worked marble and granite (polished) | 6802 |
| Bitumen and road materials | 2713-2715 |
| Construction chemicals (admixtures, waterproofing) | 3824 |
| Concrete formwork (plastic) | 3926 |
28% GST — Cement (Most Important)
| Product | HSN |
|---|---|
| ALL TYPES OF CEMENT | 2523 |
| Portland cement (OPC) | 2523 29 |
| Portland Pozzolana Cement (PPC) | 2523 29 |
| White cement | 2523 21 |
| Blended cements | 2523 90 |
| Sulphate-resistant cement | 2523 90 |
Common Construction Materials HSN Classification Mistakes
The 10 Most Costly Construction Material HSN Errors
Mistake 1 — Applying 18% to Cement (Correct Rate: 28%)
Cement (HSN 2523) is at 28% GST — the highest standard rate. Many new dealers apply 18% (the rate for most other construction materials) to cement. On cement sales volume typical for a cement dealer, applying 18% instead of 28% creates a 10-percentage-point undercollection — significant GST liability.
Prevention: ERP Group's product master configures all cement products at 28% — completely separated from other building materials at 18%.
Mistake 2 — Applying 18% to Building Bricks (Correct Rate: 5%)
Building bricks (clay, fly-ash, sand-lime) are at 5% GST. Applying 18% (the tile or steel rate) to bricks overcharges builders by 13 percentage points — a major customer dispute trigger.
Mistake 3 — Using 28% for Vitrified Tiles (Correct Rate: 18%)
Vitrified and ceramic tiles (HSN 6907-6908) are at 18% GST — not 28% like cement. A hardware dealer who applies cement's 28% rate to tiles systematically overcharges.
Mistake 4 — Using 5% for Polished Marble (Correct Rate: 18%)
Raw/rough marble blocks (HSN 2515 11) are at 5% GST. The same marble, cut and polished into flooring tiles (HSN 6802 21), is at 18% GST. Stone traders who sell both rough blocks and polished tiles must maintain separate product configurations.
Mistake 5 — Using Same Rate for All Pipes
PVC pipes (18%) vs copper pipes (18%) — actually same rate here. But the mistake is using 5% (aggregate rate) or 28% (cement rate) for pipes instead of the correct 18%.
Mistake 6 — Applying 18% to Sand and Gravel (Correct Rate: 5%)
Natural sand and crushed stone aggregate (HSN 2505, 2517) are at 5% GST. Applying 18% to sand deliveries is a significant overcharge.
Mistake 7 — Treating LED Lamps as 18% (Correct Rate: 12%)
LED lamps (HSN 8539 50) are at 12% GST — while most other electrical fittings are at 18% GST. A blanket 18% applied to all electrical items incorrectly applies to LED lamps.
Mistake 8 — Wrong Chapter for Ready-Mix Concrete (RMC)
Ready-mix concrete supplied by transit mixer is classified under HSN 6810 at 5% GST — not as a construction service. However, if the ready-mix concrete contractor also executes the concrete placement (pouring and vibrating), the combined supply may be a works contract service with different tax treatment.
Mistake 9 — Applying Same Rate to Asbestos Cement Sheets and Ceramic Tiles
Asbestos cement roofing sheets (HSN 6811) are at 5% GST — while ceramic tiles (HSN 6907-6908) are at 18% GST. Both may be stocked by a hardware dealer, requiring correct rate separation.
Mistake 10 — Not Separating Gypsum Board (18%) from Natural Gypsum (5%)
Natural gypsum (raw, HSN 2520 11) is at 5% GST. Calcined gypsum/plaster of Paris (HSN 2520 20) is at 18% GST. Gypsum boards (plasterboard) for false ceiling (HSN 6809) are at 18% GST. Three related gypsum products — three different rates — requiring careful product master configuration.
How ERP Group Automates Construction Material Billing
The Complete Construction Material Business Platform
ERP Group — India's AI-Powered GST Billing & Cloud ERP Platform — provides comprehensive HSN code management for construction material businesses:
Multi-Rate Construction Product Master
ERP Group's GST invoicing system maintains a complete construction material product master across all rate tiers:
- Cement products: 28% GST (HSN 2523)
- Tiles and sanitaryware: 18% GST (HSN 6907-6910)
- Steel products: 18% GST (HSN 7213-7214)
- Sand and aggregate: 5% GST (HSN 2505, 2517)
- Building bricks: 5% GST (HSN 6901)
Once configured, every invoice automatically carries the correct rate — no manual rate selection.
Bulk Material Billing (Weight and Volume)
ERP Group supports billing in multiple units — bags (for cement), tonnes and kilograms (for steel and aggregate), cubic metres (for sand and aggregate), square metres (for tiles and glass), and numbers/pieces (for bricks and fittings).
Cement-Specific Features
For cement dealers specifically:
- Brand-wise inventory (Ultratech, ACC, Ambuja, Wonder, Dalmia)
- Brand-wise billing with 28% GST auto-applied
- Bag count management (50-kg bags)
- Dealer credit management with credit limits
Steel Inventory by Grade and Size
ERP Group's warehouse management system manages steel inventory by:
- Grade (Fe415, Fe500, Fe550)
- Diameter (8mm, 10mm, 12mm, 16mm, 20mm, 25mm)
- Length (standard 12-metre bars)
- Weight per piece and total stock weight
- Running meters for structural sections
Site-Wise Billing for Construction Contractors
ERP Group supports site-wise delivery tracking — a sales order raised against a specific construction site, with delivery notes and invoices linked to that project. Essential for construction material suppliers who supply the same contractor at multiple sites.
POS for Hardware and Building Materials Counter
ERP Group's POS software enables fast counter billing for hardware shops and building material counters:
- Barcode or product code search
- Multi-rate GST from product master (5%, 18%, 28%)
- Partial delivery tracking
- Credit account management for regular customers
GSTR-1 Table 12 HSN Summary
ERP Group automatically generates the HSN-wise summary for GSTR-1 Table 12 — separately aggregating cement (28%), steel and tiles (18%), sand and bricks (5%) from all invoices. This multi-rate GSTR-1 preparation is automatic — no manual rate-wise aggregation.
Complete Construction Business Platform
| Construction Business Need | ERP Group Solution |
|---|---|
| Find HSN code for material | HSN/SAC Finder |
| Configure multi-rate product master | GST Invoicing System |
| Cement billing at 28% | Cement-specific product configuration |
| Bulk material billing (kg, MT, CFt, Sqft) | Multi-unit billing support |
| Steel grade and size inventory | Warehouse Management System |
| Site-wise delivery tracking | Project/site-linked invoicing |
| Counter billing (hardware) | POS Software |
| Customer credit management | CRM Software |
| Construction business accounts | Accounting Software |
| Worker payroll | HR & Payroll Software |
| Income tax computation | Income Tax Calculator |
| TDS on purchases | TDS Calculator |
| Staff salary computation | Salary Calculator |
| Business investment ROI | ROI Calculator |
| CA audit and GST | CA Partner Program |
Conclusion — Correct Construction Material HSN Codes Protect Your Business
India's construction materials supply chain — from cement dealers to steel traders, from tile and sanitaryware distributors to hardware shops, from glass suppliers to electrical fittings dealers — represents one of the most diverse and commercially significant sectors in the GST system.
The key principles for construction material businesses:
Cement stands alone at 28%: All cement types — HSN 2523 — always 28% GST
Natural materials at 5%: Sand (2505), aggregate (2517), rough stone (2515-2516), building bricks (6901), lime (2522), fly ash (2621)
Most finished materials at 18%: Steel (7208-7216), aluminium (7604-7610), ceramic tiles (6907-6908), sanitaryware (6910), glass (7003-7009), plywood (4410-4412), PVC pipes (3917), hardware (8301-8302), electrical (8536-8544)
Processing changes the rate: Rough marble (5%) → polished marble tiles (18%); raw gypsum (5%) → plaster of Paris (18%)
Use ERP Group's Free HSN/SAC Finder → to find the correct HSN code for any construction material instantly.
ERP Group's GST invoicing system — with multi-rate product master, bulk material billing, cement-specific 28% configuration, steel grade-wise inventory through warehouse management system, hardware counter POS through POS software, customer credit management through CRM software, and complete financial management through accounting software — is India's most comprehensive construction material business billing platform.
Book Your Free Demo — Construction Material Multi-Rate HSN Billing
👉 Book a Free Demo → — See ERP Group's construction material billing with 5%, 18%, and 28% multi-rate management.
👉 Use Free HSN/SAC Finder → — Find HSN codes for all construction materials. Free and instant.
Related Tools and Guides for Construction Businesses
- 🔧 HSN/SAC Finder → — Find construction material HSN codes
- 🔧 Income Tax Calculator → — Construction business income tax
- 🔧 TDS Calculator → — TDS on construction payments
- 🔧 Salary Calculator → — Construction worker payroll
- 🔧 ROI Calculator → — Construction business investment returns
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