GST MASTER TABLE 2025 — Concrete & Construction Industry!
Cement & Concrete Raw Materials
| Item | GST Rate |
|---|---|
| Ordinary Portland Cement (OPC) | 18% |
| Portland Pozzolana Cement (PPC) | 18% |
| White Cement | 18% |
| Clinker | 18% |
| Natural Sand / River Sand | 5% |
| Aggregates / Grit / Stone Dust | 5% |
| Manufactured Sand (M-Sand) | 5% |
Ready Mix Concrete & Fresh Concrete
| Item | GST Rate |
|---|---|
| Ready Mix Concrete (RMC) | 18% |
| Site Mix Concrete (SMC – service) | 18% |
| Concrete Pumping Service | 18% |
| Concrete Placing / Finishing Service | 18% |
Concrete Blocks, Bricks & Allied Products
| Item | GST Rate |
|---|---|
| Fly Ash Bricks | 12% |
| Cement Bricks | 12% |
| AAC Blocks | 12% |
| Hollow Blocks | 12% |
| Solid Blocks | 12% |
| Lightweight Blocks | 12% |
Precast Concrete Products
| Item | GST Rate |
|---|---|
| Precast Boundary Wall | 18% |
| Precast Drain (U-Drain / Box Drain) | 18% |
| Precast Box Culvert | 18% |
| Precast Slabs / Planks | 18% |
| Precast Beams & Columns | 18% |
| Precast Girders | 18% |
| Precast Manholes | 18% |
| Precast Chamber Covers | 18% |
| Precast Benches | 18% |
| Kerbstones | 18% |
| Paver Blocks | 18% |
Concrete Pipes
| Item | GST Rate |
|---|---|
| RCC Pipes NP2 | 18% |
| RCC Pipes NP3 | 18% |
| RCC Pipes NP4 | 18% |
| Hume Pipes | 18% |
| Jacking Pipes | 18% |
Concrete Flooring Materials
| Item | GST Rate |
|---|---|
| Floor Hardeners | 18% |
| Densifiers | 18% |
| Polishing Chemicals | 18% |
| Self-Leveling Compounds | 18% |
| Epoxy Flooring Material | 18% |
| PU Flooring Material | 18% |
Construction Chemicals & Admixtures
| Item | GST Rate |
|---|---|
| Superplasticizers | 18% |
| Water Reducers | 18% |
| Retarders | 18% |
| Accelerators | 18% |
| Waterproofing Chemicals | 18% |
| Bonding Agents | 18% |
| Epoxy Resins | 18% |
| Epoxy Mortars | 18% |
| Curing Compounds | 18% |
| Grouts | 18% |
| Repair Mortars | 18% |
| Surface Sealers | 18% |
| Micro Concrete | 18% |
Concrete Machinery & Equipment
| Item | GST Rate |
|---|---|
| Concrete Batching Plant | 18% |
| Transit Mixer | 18% |
| Concrete Pump | 18% |
| Boom Placer | 18% |
| Concrete Mixers (all types) | 18% |
| Crusher Plant | 18% |
| Screening Plant | 18% |
| Bar Cutting Machine | 18% |
| Bar Bending Machine | 18% |
| Flooring Polishing Machine | 18% |
| Spare Parts | 18% |
Rental Equipment
| Equipment Rental | GST Rate |
|---|---|
| Transit Mixer Rental | 18% |
| Concrete Pump Rental | 18% |
| Boom Placer Rental | 18% |
| Batching Plant Rental | 18% |
| Crusher / Screening Plant Rental | 18% |
| Bar Cutting / Bending Machine Rental | 18% |
| Flooring Machine Rental | 18% |
| JCB / Backhoe Rental | 18% |
| Excavator Rental | 18% |
| Loader Rental | 18% |
| Road Roller Rental | 18% |
Services Related to Concrete & Construction
| Service | GST Rate |
|---|---|
| Affordable Housing Construction | 1% (No ITC) |
| Other Residential Construction | 5% (No ITC) |
| Commercial Construction (Standard) | 18% (With ITC) |
| Government Works Contract | 5% / 12% / 18% |
| Infrastructure Project Services | 5% (No ITC) |
| Concrete Cutting Service | 18% |
| Concrete Polishing / Grinding | 18% |
| Epoxy / PU / Stamped Flooring Service | 18% |
| Labour-only Subcontracting | 18% |
| Concrete Pumping Service | 18% |
| Goods Transport (GTA) | 5% or 12% |
| RMC Supply + Pumping (Composite) | 18% |
