GST Rate on Cement
The GST rate on cement is 18%, under HSN code 2523 (portland cement, white cement). Here is the full breakdown, a worked example, and related rates in Construction.
GST rate breakdown for cement
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 2523
- Also covers: white cement, opc, ppc
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on cement
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on cement
What is the GST rate on cement?
The GST rate on cement is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Cement falls under HSN code 2523.
What is the HSN code for cement?
Cement falls under HSN code 2523, which covers portland cement, white cement. Show this code on every GST tax invoice line for cement.