Cement HSN Code 6810 and GST Rate 2026: Complete Guide

Understanding the HSN Code 6810 GST rate in 2026 is essential for builders, contractors, manufacturers, and construction material suppliers. HSN 6810 covers cement, concrete, and artificial stone articles, including cement bricks, building blocks, paver tiles, prefabricated concrete structures, and mosaic cement products.

Under the updated GST framework applicable in FY 2026, most cement and concrete articles attract 18% GST, while certain notified cement bricks and building blocks may qualify for 5% GST under concessional housing provisions. Correct classification under HSN Code 6810 is critical to avoid compliance issues, incorrect invoicing, and ITC mismatches.

In this guide, we break down the latest GST rate on cement, applicable exemptions, Input Tax Credit (ITC) rules, billing scenarios, and common filing mistakes to help businesses stay compliant and tax-efficient in 2026.

What is HSN Code 6810?

HSN Code 6810 is used for “Articles of cement, of concrete, or of artificial stone, whether or not reinforced.” This category covers all cement-based construction materials, including bricks, building blocks, flooring tiles, prefabricated concrete sections, and mosaic cement products.

In simple terms, if a product is made primarily from cement or concrete, it typically falls under the 6810 HSN code. These goods play a major role in construction projects including residential buildings, industrial structures, roads, and civil infrastructure.

GST Rates & Exemptions for HSN Code 6810 (Updated for FY 2026)

Earlier, cement attracted one of the highest GST slabs at 28%, making it relatively expensive. However, following the GST 2.0 rate reforms (effective 22 September 2025 and continuing in FY 2026), the GST rate on cement and cement-based articles under HSN 6810 remains 18%, offering relief to builders, developers, and homeowners.

This structure applies uniformly to cement articles under HSN 6810. Standard building bricks and blocks continue to attract 5% GST where notified under concessional provisions aimed at affordable housing and rural infrastructure initiatives.

Key Highlights for 2026

• Cement GST rate (HSN 6810): 18%
• Building & cement bricks: 5% (where concessional provisions apply)
• Prefabricated structures: 18%
• Cement tiles & artificial stone articles: 18%
• No compensation cess applies to cement or cement-based articles.

Table Notes (FY 2026)

• The 18% GST slab continues to standardize taxation across cement-based products under HSN 6810.
• 5% GST applies to specific notified bricks and blocks, particularly those linked to affordable housing and registered housing schemes.
• Cement and concrete items used in decorative, flooring, or non-standard applications fall under the 18% bracket.

Businesses must verify classification notifications issued by CBIC for scheme-based concessional eligibility.

Table Notes

• The new 18% GST slab standardizes taxation across cement-based products under HSN 6810.
• 5% GST under government initiatives applies only to bricks and blocks used in registered low-cost housing.
• Cement and concrete items used in decorative or non-standard products still fall under the 18% bracket.

GST Rates Applicable Under 6810 (FY 2026)

*Subject to eligibility under applicable concessional notifications.

(Rates applicable as per GST framework effective 22 September 2025 and continuing in FY 2026.)

What’s Included in 6810 HSN Code Cement Products?

Under HSN 6810, products are classified as cement-based materials used in civil structures, flooring, tiling, or ornamental applications. This category includes:

• Cement bricks and building blocks
• Cement-based paver tiles or mosaic sheets
• Plain or reinforced concrete sections
• Prefabricated slabs, panels, and lintels
• Decorative cement articles and artificial stone
• Ready-mix concrete and precast items

Such cement goods are essential in construction, ensuring structural strength and durability for both commercial and residential use cases.

Explore Gimbooks HSN/SAC code & GST Rate finder

Key Exemptions & Concessional GST (FY 2026)

for Cement & Concrete Products

While no blanket exemption exists for cement manufacturing, certain commodities and conditions continue to enjoy reduced GST rates:

This differential structure balances revenue considerations while supporting cost-effective housing and infrastructure growth under the GST reform framework applicable in 2026.

Input Tax Credit (ITC) Rules for Cement under GST (FY 2026)

Cement remains classified as a taxable input good, allowing businesses to claim ITC subject to Section 16 and Section 17(5) of the CGST Act.

ITC Eligibility

You may claim ITC on:

• Cement used for commercial manufacturing or resale.
• Cement procured by registered dealers or industrial enterprises producing taxable goods.
• Cement used in infrastructure or works contract services where output supply is taxable.

ITC Not Allowed

• Cement used for personal or residential self-construction.
• Construction of immovable property (other than plant and machinery) on own account.
• Under composition schemes where ITC is disallowed.

Example: If a builder purchases cement worth ₹10 lakh at 18% GST (₹1.8 lakh GST), and the project is a taxable commercial supply, full ITC can be claimed against output liability, subject to eligibility conditions.

GST on Cement Billing: Practical Scenarios (2026)

Homebuyer purchase: A homeowner purchasing 10 cement bags at ₹500 each pays 18% GST (₹90 per bag).

Construction project vendor: A developer supplying under approved affordable housing categories may invoice eligible cement blocks at 5%, subject to notification compliance.

Manufacturer or trader: A cement factory selling OPC under HSN 2523 charges 18% GST and can claim ITC on clinker, coal, and other eligible inputs.

Precast and prefabricated unit: A contractor manufacturing precast panels under HSN 681091 bills at 18% GST with ITC eligibility.

Common Mistakes in Cement GST Filing (Updated for 2026)

• Confusing HSN 2523 (cement) with HSN 6810 (cement articles).
• Claiming ITC on residential self-construction.
• Applying 5% GST without verifying scheme-based eligibility.
• Incorrectly segregating mixed orders (5% vs 18%).
• Misclassifying Ready-Mix Concrete (RMC).

Accurate classification under HSN 6810 reduces audit risks, penalties, and tax mismatches in FY 2026 filings

Conclusion

The Cement HSN Code (6810) classifies cement, concrete, and artificial stone products used in construction. Under the GST framework effective from 22 September 2025 and continuing in FY 2026, most cement-based products fall under the 18% GST slab, while notified bricks and housing-linked supplies may attract 5%.

These reforms standardize taxation, improve compliance clarity, and support affordable housing and infrastructure development.

Businesses must apply the correct HSN 6810 GST rate while invoicing to ensure compliance and optimize Input Tax Credit (ITC) benefits.

Also check

• Air Conditioner HSN Code 8415 and GST Rates
• HSN Code 3926
• Tiles HSN Code 6907
• Service Charge HSN Code 9983

FAQs: HSN Code 6810 & Cement GST Rate

What is HSN Code 6810?

HSN Code 6810 covers articles made from cement, concrete, or artificial stone — including cement bricks, building blocks, paver tiles, mosaic tiles, prefabricated concrete structures, and other cement-based construction materials.

What’s the current GST rate on cement in 2026?

As per the GST framework applicable in FY 2026, most cement and concrete articles under HSN Code 6810 attract 18% GST. Certain notified building bricks and blocks may qualify for 5% GST, subject to concessional housing provisions.

Is ITC available on cement purchases?

Yes, Input Tax Credit (ITC) is available when cement is used for taxable business purposes such as commercial construction, manufacturing, or resale. However, ITC is not allowed for residential self-construction or immovable property built for personal use, as per Section 17(5) of the CGST Act.

Does the 2025 GST revision affect ready-mix concrete (RMC) pricing in 2026?

Yes. Ready-Mix Concrete (RMC) and precast concrete products under HSN 6810 attract 18% GST under the revised structure, which continues in FY 2026. This has lowered the overall tax burden compared to the earlier 28% slab.

Why was cement moved from 28% to 18% GST?

The rate rationalization effective 22 September 2025 reduced cement from 28% to 18% to simplify the GST structure, reduce construction costs, and support affordable housing and infrastructure development in India.