| Cement (OPC, PPC, slag, white cement) | HSN 2523 | 18% | 28%બદલાયો | ગણતરી કરો → |
| Ready-mix concrete (RMC) | HSN 3824 50 10 | 18% | 18% | ગણતરી કરો → |
| Natural sand (river / M-sand quarry) | HSN 2505 | 5% | 5% | ગણતરી કરો → |
| Stone aggregates, jelly, gravel, crushed stone | HSN 2517 | 5% | 5% | ગણતરી કરો → |
| Marble and travertine blocks (rough)Blocks only — polished slabs and tiles are 18%. | HSN 2515 | 5% | 12%બદલાયો | ગણતરી કરો → |
| Granite blocks (rough)Blocks only — polished slabs and tiles are 18%. | HSN 2516 | 5% | 12%બદલાયો | ગણતરી કરો → |
| Polished marble / granite slabs and tiles | HSN 6802 | 18% | — | ગણતરી કરો → |
| Paver blocks, kerb stones, hollow / solid blocks, precast (cement articles) | HSN 6810 | 18% | — | ગણતરી કરો → |
| Ceramic and vitrified tiles | HSN 6907 | 18% | 18% | ગણતરી કરો → |
| Ceramic sanitaryware (wash basin, WC, urinal) | HSN 6910 | 18% | 18% | ગણતરી કરો → |
| TMT bars and steel rods | HSN 7214 | 18% | 18% | ગણતરી કરો → |
| Structural steel – angles, channels, beams | HSN 7216 | 18% | 18% | ગણતરી કરો → |
| MS / GI steel pipes and tubes | HSN 7306 | 18% | 18% | ગણતરી કરો → |
| Fabricated steel structures – gates, grills, sheds | HSN 7308 | 18% | 18% | ગણતરી કરો → |
| Aluminium sections and profiles | HSN 7604 | 18% | 18% | ગણતરી કરો → |
| Float and toughened glass | HSN 7005 / 7007 | 18% | 18% | ગણતરી કરો → |
| Plywood, blockboard, veneered panels | HSN 4412 | 18% | — | ગણતરી કરો → |
| Paints, enamels and varnishes | HSN 3208 / 3209 | 18% | 18% | ગણતરી કરો → |
| Wall putty, glazier's putty, fillers | HSN 3214 | 18% | 18% | ગણતરી કરો → |
| PVC / CPVC / uPVC pipes and fittings | HSN 3917 | 18% | 18% | ગણતરી કરો → |
| Gypsum / plaster boards and panels | HSN 6809 | 18% | — | ગણતરી કરો → |
| Wooden furniture | HSN 9403 | 18% | — | ગણતરી કરો → |
| Locks | HSN 8301 | 18% | 18% | ગણતરી કરો → |
| Door, window and furniture fittings (hinges, handles, channels) | HSN 8302 | 18% | — | ગણતરી કરો → |
| Insulated wires and cables | HSN 8544 | 18% | 18% | ગણતરી કરો → |
| Switches, sockets, MCB and distribution boards | HSN 8536 | 18% | 18% | ગણતરી કરો → |
| Ceiling and exhaust fans | HSN 8414 | 18% | 18% | ગણતરી કરો → |
| Air conditioners | HSN 8415 | 18% | 28%બદલાયો | ગણતરી કરો → |
| Refrigerators | HSN 8418 | 18% | — | ગણતરી કરો → |
| Washing machines (household) | HSN 8450 | 18% | — | ગણતરી કરો → |
| Dishwashers (household) | HSN 8422 | 18% | 28%બદલાયો | ગણતરી કરો → |
| Televisions and monitors | HSN 8528 | 18% | 28%બદલાયો | ગણતરી કરો → |
| CCTV cameras and recorders | HSN 8525 / 8521 | 18% | 18% | ગણતરી કરો → |
| Computers, laptops and peripherals | HSN 8471 | 18% | 18% | ગણતરી કરો → |
| Solar panels, inverters and solar power systemsRenewable-energy devices (Notification 9/2025, Sl. 437). | HSN 8541 / 8504 | 5% | 12%બદલાયો | ગણતરી કરો → |
| Solar water heaters | HSN 8419 | 5% | 12%બદલાયો | ગણતરી કરો → |
| Drip irrigation and sprinkler systems | HSN 8424 | 5% | 12%બદલાયો | ગણતરી કરો → |
| Fire extinguishers | HSN 8424 10 | 18% | — | ગણતરી કરો → |
| Works contract – building construction, renovation, repairSupply + installation by a contractor is a works contract (taxed as a service). | SAC 9954 | 18% | 18% | ગણતરી કરો → |
| Electrical, plumbing and AC installation work | SAC 995461 / 995462 / 995463 | 18% | 18% | ગણતરી કરો → |
| Finishing work – painting, tiling, carpentry, plastering, glazing | SAC 995471–995478 | 18% | 18% | ગણતરી કરો → |
| Roofing and waterproofing work | SAC 995453 | 18% | 18% | ગણતરી કરો → |
| Works contract for Government – mainly earthwork (over 75%) | SAC 9954 | 18% | 12%બદલાયો | ગણતરી કરો → |
| Solar plant supply + installation (EPC)70:30 rule: 70% of the contract value is treated as goods (5%), 30% as service (18%). Was about 13.8% before. | SAC 8541 + 9954 | 5% on 70% + 18% on 30% ≈ 8.9% | — | |
| Under-construction flat (builder) – not affordable housingWithout input tax credit. Affordable housing: 1%. | SAC 9954 | 5% | 5% | ગણતરી કરો → |
| Repair and maintenance of appliances and machinery | SAC 9987 | 18% | 18% | ગણતરી કરો → |
| Cleaning and housekeeping services | SAC 998533 | 18% | 18% | ગણતરી કરો → |
| Pest control services | SAC 998531 | 18% | 18% | ગણતરી કરો → |
| Architecture and interior design services | SAC 9983 | 18% | 18% | ગણતરી કરો → |
| Manpower / labour supply | SAC 9985 | 18% | 18% | ગણતરી કરો → |
| Security guard servicesReverse charge applies when supplied by a non-company to a registered business. | SAC 998525 | 18% | 18% | ગણતરી કરો → |
| Restaurant, café and takeaway foodWithout input tax credit (outside hotels charging over ₹7,500 a night). | SAC 996331 | 5% | 5% | ગણતરી કરો → |
| Hotel room – up to ₹7,500 per nightWithout input tax credit. Rooms above ₹7,500 a night: 18%. | SAC 996311 | 5% | 12%બદલાયો | ગણતરી કરો → |
| Beauty, salon, spa, gym and fitness servicesWithout input tax credit. | SAC 999721 / 999722 / 999723 | 5% | 18%બદલાયો | ગણતરી કરો → |
| Goods transport by road (GTA)Was 5% or 12%. The 12% option became 18%. | SAC 996791 | 5% (no ITC) or 18% (with ITC) | — | |
| Courier services | SAC 996812 | 18% | 18% | ગણતરી કરો → |
| Job work – textiles, food, printing, handicrafts | SAC 9988 | 5% | 12%બદલાયો | ગણતરી કરો → |
| Individual health and life insuranceExempt from 22 Sept 2025. Group policies are still taxable. | SAC 997132 / 997133 | Nil (exempt) | 18%બદલાયો | ગણતરી કરો → |
| Renting of shop, office or other commercial property | SAC 997212 | 18% | 18% | ગણતરી કરો → |
| IT, software and website services | SAC 998313 / 998314 | 18% | 18% | ગણતરી કરો → |
| Accounting, audit and bookkeeping services | SAC 9982 | 18% | 18% | ગણતરી કરો → |
| Event management and exhibitions | SAC 998596 | 18% | 18% | ગણતરી કરો → |
| Job work for brick making | SAC 9988 | 5% | 12%બદલાયો | ગણતરી કરો → |