What is the GST rate on Cement (OPC, PPC, slag, white cement)?

18% GST (HSN/SAC 2523) from 22 September 2025.

What is the GST rate on Ready-mix concrete (RMC)?

18% GST (HSN/SAC 3824 50 10) from 22 September 2025.

What is the GST rate on Natural sand (river / M-sand quarry)?

5% GST (HSN/SAC 2505) from 22 September 2025.

What is the GST rate on Stone aggregates, jelly, gravel, crushed stone?

5% GST (HSN/SAC 2517) from 22 September 2025.

What is the GST rate on Marble and travertine blocks (rough)?

5% GST (HSN/SAC 2515) from 22 September 2025.

What is the GST rate on Granite blocks (rough)?

5% GST (HSN/SAC 2516) from 22 September 2025.

What is the GST rate on Polished marble / granite slabs and tiles?

18% GST (HSN/SAC 6802) from 22 September 2025.

What is the GST rate on Paver blocks, kerb stones, hollow / solid blocks, precast (cement articles)?

18% GST (HSN/SAC 6810) from 22 September 2025.

What is the GST rate on Ceramic and vitrified tiles?

18% GST (HSN/SAC 6907) from 22 September 2025.

What is the GST rate on Ceramic sanitaryware (wash basin, WC, urinal)?

18% GST (HSN/SAC 6910) from 22 September 2025.

What is the GST rate on TMT bars and steel rods?

18% GST (HSN/SAC 7214) from 22 September 2025.

What is the GST rate on Structural steel – angles, channels, beams?

18% GST (HSN/SAC 7216) from 22 September 2025.

What is the GST rate on MS / GI steel pipes and tubes?

18% GST (HSN/SAC 7306) from 22 September 2025.

What is the GST rate on Fabricated steel structures – gates, grills, sheds?

18% GST (HSN/SAC 7308) from 22 September 2025.

What is the GST rate on Aluminium sections and profiles?

18% GST (HSN/SAC 7604) from 22 September 2025.

What is the GST rate on Float and toughened glass?

18% GST (HSN/SAC 7005 / 7007) from 22 September 2025.

What is the GST rate on Plywood, blockboard, veneered panels?

18% GST (HSN/SAC 4412) from 22 September 2025.

What is the GST rate on Paints, enamels and varnishes?

18% GST (HSN/SAC 3208 / 3209) from 22 September 2025.

What is the GST rate on Wall putty, glazier's putty, fillers?

18% GST (HSN/SAC 3214) from 22 September 2025.

What is the GST rate on PVC / CPVC / uPVC pipes and fittings?

18% GST (HSN/SAC 3917) from 22 September 2025.

What is the GST rate on Gypsum / plaster boards and panels?

18% GST (HSN/SAC 6809) from 22 September 2025.

What is the GST rate on Wooden furniture?

18% GST (HSN/SAC 9403) from 22 September 2025.

What is the GST rate on Locks?

18% GST (HSN/SAC 8301) from 22 September 2025.

What is the GST rate on Door, window and furniture fittings (hinges, handles, channels)?

18% GST (HSN/SAC 8302) from 22 September 2025.

What is the GST rate on Insulated wires and cables?

18% GST (HSN/SAC 8544) from 22 September 2025.

What is the GST rate on Switches, sockets, MCB and distribution boards?

18% GST (HSN/SAC 8536) from 22 September 2025.

What is the GST rate on Ceiling and exhaust fans?

18% GST (HSN/SAC 8414) from 22 September 2025.

What is the GST rate on Air conditioners?

18% GST (HSN/SAC 8415) from 22 September 2025.

What is the GST rate on Refrigerators?

18% GST (HSN/SAC 8418) from 22 September 2025.

What is the GST rate on Washing machines (household)?

18% GST (HSN/SAC 8450) from 22 September 2025.

GST Rate Finder – Latest GST Rates & HSN/SAC Codes (2025)

Rates as per the GST changes effective 22 September 2025. Re-checked after the 57th GST Council meeting (8 Oct 2026): no rate changes for these items.

Item	HSN / SAC	GST now	Before 22 Sep 2025
Cement (OPC, PPC, slag, white cement)	HSN 2523	18%	28%Changed	Calculate →
Ready-mix concrete (RMC)	HSN 3824 50 10	18%	18%	Calculate →
Natural sand (river / M-sand quarry)	HSN 2505	5%	5%	Calculate →
Stone aggregates, jelly, gravel, crushed stone	HSN 2517	5%	5%	Calculate →
Marble and travertine blocks (rough)Blocks only — polished slabs and tiles are 18%.	HSN 2515	5%	12%Changed	Calculate →
Granite blocks (rough)Blocks only — polished slabs and tiles are 18%.	HSN 2516	5%	12%Changed	Calculate →
Polished marble / granite slabs and tiles	HSN 6802	18%	—	Calculate →
Paver blocks, kerb stones, hollow / solid blocks, precast (cement articles)	HSN 6810	18%	—	Calculate →
Ceramic and vitrified tiles	HSN 6907	18%	18%	Calculate →
Ceramic sanitaryware (wash basin, WC, urinal)	HSN 6910	18%	18%	Calculate →
TMT bars and steel rods	HSN 7214	18%	18%	Calculate →
Structural steel – angles, channels, beams	HSN 7216	18%	18%	Calculate →
MS / GI steel pipes and tubes	HSN 7306	18%	18%	Calculate →
Fabricated steel structures – gates, grills, sheds	HSN 7308	18%	18%	Calculate →
Aluminium sections and profiles	HSN 7604	18%	18%	Calculate →
Float and toughened glass	HSN 7005 / 7007	18%	18%	Calculate →
Plywood, blockboard, veneered panels	HSN 4412	18%	—	Calculate →
Paints, enamels and varnishes	HSN 3208 / 3209	18%	18%	Calculate →
Wall putty, glazier's putty, fillers	HSN 3214	18%	18%	Calculate →
PVC / CPVC / uPVC pipes and fittings	HSN 3917	18%	18%	Calculate →
Gypsum / plaster boards and panels	HSN 6809	18%	—	Calculate →
Wooden furniture	HSN 9403	18%	—	Calculate →
Locks	HSN 8301	18%	18%	Calculate →
Door, window and furniture fittings (hinges, handles, channels)	HSN 8302	18%	—	Calculate →
Insulated wires and cables	HSN 8544	18%	18%	Calculate →
Switches, sockets, MCB and distribution boards	HSN 8536	18%	18%	Calculate →
Ceiling and exhaust fans	HSN 8414	18%	18%	Calculate →
Air conditioners	HSN 8415	18%	28%Changed	Calculate →
Refrigerators	HSN 8418	18%	—	Calculate →
Washing machines (household)	HSN 8450	18%	—	Calculate →
Dishwashers (household)	HSN 8422	18%	28%Changed	Calculate →
Televisions and monitors	HSN 8528	18%	28%Changed	Calculate →
CCTV cameras and recorders	HSN 8525 / 8521	18%	18%	Calculate →
Computers, laptops and peripherals	HSN 8471	18%	18%	Calculate →
Solar panels, inverters and solar power systemsRenewable-energy devices (Notification 9/2025, Sl. 437).	HSN 8541 / 8504	5%	12%Changed	Calculate →
Solar water heaters	HSN 8419	5%	12%Changed	Calculate →
Drip irrigation and sprinkler systems	HSN 8424	5%	12%Changed	Calculate →
Fire extinguishers	HSN 8424 10	18%	—	Calculate →
Works contract – building construction, renovation, repairSupply + installation by a contractor is a works contract (taxed as a service).	SAC 9954	18%	18%	Calculate →
Electrical, plumbing and AC installation work	SAC 995461 / 995462 / 995463	18%	18%	Calculate →
Finishing work – painting, tiling, carpentry, plastering, glazing	SAC 995471–995478	18%	18%	Calculate →
Roofing and waterproofing work	SAC 995453	18%	18%	Calculate →
Works contract for Government – mainly earthwork (over 75%)	SAC 9954	18%	12%Changed	Calculate →
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%	Calculate →
Repair and maintenance of appliances and machinery	SAC 9987	18%	18%	Calculate →
Cleaning and housekeeping services	SAC 998533	18%	18%	Calculate →
Pest control services	SAC 998531	18%	18%	Calculate →
Architecture and interior design services	SAC 9983	18%	18%	Calculate →
Manpower / labour supply	SAC 9985	18%	18%	Calculate →
Security guard servicesReverse charge applies when supplied by a non-company to a registered business.	SAC 998525	18%	18%	Calculate →
Restaurant, café and takeaway foodWithout input tax credit (outside hotels charging over ₹7,500 a night).	SAC 996331	5%	5%	Calculate →
Hotel room – up to ₹7,500 per nightWithout input tax credit. Rooms above ₹7,500 a night: 18%.	SAC 996311	5%	12%Changed	Calculate →
Beauty, salon, spa, gym and fitness servicesWithout input tax credit.	SAC 999721 / 999722 / 999723	5%	18%Changed	Calculate →
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%	Calculate →
Job work – textiles, food, printing, handicrafts	SAC 9988	5%	12%Changed	Calculate →
Individual health and life insuranceExempt from 22 Sept 2025. Group policies are still taxable.	SAC 997132 / 997133	Nil (exempt)	18%Changed	Calculate →
Renting of shop, office or other commercial property	SAC 997212	18%	18%	Calculate →
IT, software and website services	SAC 998313 / 998314	18%	18%	Calculate →
Accounting, audit and bookkeeping services	SAC 9982	18%	18%	Calculate →
Event management and exhibitions	SAC 998596	18%	18%	Calculate →
Job work for brick making	SAC 9988	5%	12%Changed	Calculate →

Cement (OPC, PPC, slag, white cement)HSN 2523 · Before 22 Sep 2025: 28%Calculate →18%
Ready-mix concrete (RMC)HSN 3824 50 10Calculate →18%
Natural sand (river / M-sand quarry)HSN 2505Calculate →5%
Stone aggregates, jelly, gravel, crushed stoneHSN 2517Calculate →5%
Marble and travertine blocks (rough)HSN 2515 · Before 22 Sep 2025: 12%Blocks only — polished slabs and tiles are 18%.Calculate →5%
Granite blocks (rough)HSN 2516 · Before 22 Sep 2025: 12%Blocks only — polished slabs and tiles are 18%.Calculate →5%
Polished marble / granite slabs and tilesHSN 6802Calculate →18%
Paver blocks, kerb stones, hollow / solid blocks, precast (cement articles)HSN 6810Calculate →18%
Ceramic and vitrified tilesHSN 6907Calculate →18%
Ceramic sanitaryware (wash basin, WC, urinal)HSN 6910Calculate →18%
TMT bars and steel rodsHSN 7214Calculate →18%
Structural steel – angles, channels, beamsHSN 7216Calculate →18%
MS / GI steel pipes and tubesHSN 7306Calculate →18%
Fabricated steel structures – gates, grills, shedsHSN 7308Calculate →18%
Aluminium sections and profilesHSN 7604Calculate →18%
Float and toughened glassHSN 7005 / 7007Calculate →18%
Plywood, blockboard, veneered panelsHSN 4412Calculate →18%
Paints, enamels and varnishesHSN 3208 / 3209Calculate →18%
Wall putty, glazier's putty, fillersHSN 3214Calculate →18%
PVC / CPVC / uPVC pipes and fittingsHSN 3917Calculate →18%
Gypsum / plaster boards and panelsHSN 6809Calculate →18%
Wooden furnitureHSN 9403Calculate →18%
LocksHSN 8301Calculate →18%
Door, window and furniture fittings (hinges, handles, channels)HSN 8302Calculate →18%
Insulated wires and cablesHSN 8544Calculate →18%
Switches, sockets, MCB and distribution boardsHSN 8536Calculate →18%
Ceiling and exhaust fansHSN 8414Calculate →18%
Air conditionersHSN 8415 · Before 22 Sep 2025: 28%Calculate →18%
RefrigeratorsHSN 8418Calculate →18%
Washing machines (household)HSN 8450Calculate →18%
Dishwashers (household)HSN 8422 · Before 22 Sep 2025: 28%Calculate →18%
Televisions and monitorsHSN 8528 · Before 22 Sep 2025: 28%Calculate →18%
CCTV cameras and recordersHSN 8525 / 8521Calculate →18%
Computers, laptops and peripheralsHSN 8471Calculate →18%
Solar panels, inverters and solar power systemsHSN 8541 / 8504 · Before 22 Sep 2025: 12%Renewable-energy devices (Notification 9/2025, Sl. 437).Calculate →5%
Solar water heatersHSN 8419 · Before 22 Sep 2025: 12%Calculate →5%
Drip irrigation and sprinkler systemsHSN 8424 · Before 22 Sep 2025: 12%Calculate →5%
Fire extinguishersHSN 8424 10Calculate →18%
Works contract – building construction, renovation, repairSAC 9954Supply + installation by a contractor is a works contract (taxed as a service).Calculate →18%
Electrical, plumbing and AC installation workSAC 995461 / 995462 / 995463Calculate →18%
Finishing work – painting, tiling, carpentry, plastering, glazingSAC 995471–995478Calculate →18%
Roofing and waterproofing workSAC 995453Calculate →18%
Works contract for Government – mainly earthwork (over 75%)SAC 9954 · Before 22 Sep 2025: 12%Calculate →18%
Solar plant supply + installation (EPC)SAC 8541 + 995470:30 rule: 70% of the contract value is treated as goods (5%), 30% as service (18%). Was about 13.8% before.5% on 70% + 18% on 30% ≈ 8.9%
Under-construction flat (builder) – not affordable housingSAC 9954Without input tax credit. Affordable housing: 1%.Calculate →5%
Repair and maintenance of appliances and machinerySAC 9987Calculate →18%
Cleaning and housekeeping servicesSAC 998533Calculate →18%
Pest control servicesSAC 998531Calculate →18%
Architecture and interior design servicesSAC 9983Calculate →18%
Manpower / labour supplySAC 9985Calculate →18%
Security guard servicesSAC 998525Reverse charge applies when supplied by a non-company to a registered business.Calculate →18%
Restaurant, café and takeaway foodSAC 996331Without input tax credit (outside hotels charging over ₹7,500 a night).Calculate →5%
Hotel room – up to ₹7,500 per nightSAC 996311 · Before 22 Sep 2025: 12%Without input tax credit. Rooms above ₹7,500 a night: 18%.Calculate →5%
Beauty, salon, spa, gym and fitness servicesSAC 999721 / 999722 / 999723 · Before 22 Sep 2025: 18%Without input tax credit.Calculate →5%
Goods transport by road (GTA)SAC 996791Was 5% or 12%. The 12% option became 18%.5% (no ITC) or 18% (with ITC)
Courier servicesSAC 996812Calculate →18%
Job work – textiles, food, printing, handicraftsSAC 9988 · Before 22 Sep 2025: 12%Calculate →5%
Individual health and life insuranceSAC 997132 / 997133 · Before 22 Sep 2025: 18%Exempt from 22 Sept 2025. Group policies are still taxable.Calculate →Nil (exempt)
Renting of shop, office or other commercial propertySAC 997212Calculate →18%
IT, software and website servicesSAC 998313 / 998314Calculate →18%
Accounting, audit and bookkeeping servicesSAC 9982Calculate →18%
Event management and exhibitionsSAC 998596Calculate →18%
Job work for brick makingSAC 9988 · Before 22 Sep 2025: 12%Calculate →5%

For general guidance only. Rates depend on the exact HSN/SAC, description and type of contract (for example works contract vs. supply). Check the official notifications on cbic-gst.gov.in or ask your tax adviser before invoicing. cbic-gst.gov.in

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