Cement bricks HSN Code

Understanding Cement Bricks HSN Code

Cement bricks are fundamental components in construction, forming the backbone of various structures. For manufacturers, suppliers, and builders, precisely identifying the HSN (Harmonized System of Nomenclature) code for cement bricks and the applicable GST (Goods and Services Tax) rate is crucial for accurate invoicing, tax compliance, and managing project costs in India.

The HSN system provides a globally recognized method for classifying goods, which directly determines the GST rates. Cement bricks, as articles made from cement and concrete, primarily fall under Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials. This chapter is dedicated to various building materials derived from mineral substances.

Decoding Cement Bricks HSN Classifications

The provided data clearly outlines the HSN codes relevant to cement bricks and related construction materials.

• 6810: Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: This is the primary heading for cement bricks.
  • 68101110: Specifically designated for “Building Blocks And Bricks: Cement Bricks.” This code precisely identifies standard cement bricks.
  • 68101190: For “Building Blocks And Bricks: Other,” indicating other types of building blocks or bricks made of cement/concrete not specifically called “cement bricks.”
  • Consistent GST Rate: All these entries under HSN 6810, including 68101110 (Cement Bricks), consistently attract an 18% GST rate. This rate applies to a wide range of articles made of cement, concrete, or artificial stone used in construction.
• Fly Ash Bricks: The data also highlights specific HSN codes for fly ash bricks, which are a type of cementitious brick:
  • 6815: “Fly Ash Bricks Or Fly Ash Aggregate With 90 Per Cent. Or More Fly Ash Content; Fly Ash Blocks” previously had a 12% GST rate.
  • 68159910: “Other Articles: Other: Bricks And Tiles Of Fly Ash” carries a 5% GST rate (effective January 1, 2019). This indicates a significant reduction in GST for fly ash bricks, likely to promote the use of environmentally friendly building materials.
• Other Related Cement/Building Products:
  • 68101910: “Cement Tiles For Mosaic” (18% GST)
  • 68101990: “Other [cement articles]” (18% GST)
  • 68109910: “Concrete Boulder” (18% GST)
  • 6811 (various sub-headings): Articles of asbestos-cement or cellulose fibrecement (e.g., corrugated sheets, tiles) also generally have an 18% GST rate.
  • 25231000: “Cement Clinkers” (a raw material for cement) attracts a 28% GST rate.
  • 252100: “Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement” has a 5% GST rate.
  • 6902: “Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods” have an 18% GST rate. These are different from standard cement bricks due to their heat-resistant properties.
  • 7016 (various sub-headings): “Paving Blocks, Slabs, Bricks…Of Pressed Or Moulded Glass” are also listed with an 18% GST rate. This shows that even if an item looks like a brick, its material determines the HSN and GST.

GST Rates for Cement Bricks: A Material and Composition Story

The GST rate for “Cement Bricks” is primarily 18%, as clearly indicated by HSN 68101110. This rate applies to standard bricks made from cement, concrete, or artificial stone.

However, a notable exception is Fly Ash Bricks, which have seen a reduction in GST to 5% (specifically HSN 68159910). This differentiation encourages the use of fly ash, a waste product, in construction, aligning with environmental goals.

It is crucial for businesses to correctly identify the composition of their bricks to apply the appropriate HSN code and GST rate.