Cement sheet HSN Code

Understanding the HSN Code for Cement Sheets in India

Cement sheets are versatile building materials used for roofing, cladding, and various construction purposes. For businesses dealing with these products in India, understanding the correct HSN (Harmonized System of Nomenclature) code is crucial for accurate GST (Goods and Services Tax) compliance. The classification of a cement sheet largely depends on its composition – specifically, whether it contains asbestos or is made from cellulose fiber cement or similar materials.

The Cement Sheet HSN Code

The provided data clearly places “cement sheets” under Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials. This chapter is the primary home for a variety of building and construction materials derived from these mineral substances.

Asbestos-Cement and Cellulose Fibre-Cement Sheets

This is the core category for most common cement sheets.

• HSN Code 6811: This comprehensive heading covers “Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like Other Sheets, Panels, Tiles And Similar Articles.” This precisely describes the types of cement sheets commonly found in construction.
  • 68112010: This code specifically designates “Asbestos-Cement Sheets.”
  • 68114010: This is another specific code for “Asbestos Cement Sheets.”
  • 68111000: This code refers to “Corrugated Sheets” made of asbestos-cement or cellulose fibre-cement.
  • 68112090: This is a broader “Other” category for “Other Sheets, Panels, Tiles And Similar Articles” made of asbestos-cement, cellulose fibre-cement or the like.
  • All these cement sheets containing asbestos or made from cellulose fibre-cement or similar materials consistently attract an 18% GST rate, effective from July 1, 2017.

Cement Sheets Not Containing Asbestos

With increasing environmental and health consciousness, many cement sheets are now manufactured without asbestos. The HSN classification accounts for this as well.

• HSN Code 68118100: This code is specifically for “Corrugated Sheets Not Containing Asbestos.”
• HSN Code 68118200: This code is for “Other Sheets, Tiles Etc. Not Containing Asbestos.”
• Both of these categories for non-asbestos cement sheets also have an 18% GST rate, effective from July 1, 2017.

This demonstrates that regardless of whether the cement sheet contains asbestos or not, if it falls under the description of “Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like,” the 18% GST rate applies.

Distinguishing from Other Related HSN Codes

The provided data also lists other items under Chapter 68 and 25 that are related but distinct from cement sheets:

• HSN Code 68129300: “Compressed Asbestos Fibre Jointing In Sheets Or Rolls.” This is a friction or sealing material, not a building sheet. It has an 18% GST rate.
• HSN Code 6813: “Friction Material And Articles Thereof (For Example, Sheets, Rolls, Strips, Segments, Discs, Washers, Pads)… With A Basis Of Asbestos, Of Other Mineral Substances Or Of Cellulose.” This also refers to friction materials, not construction sheets. It has an 18% GST rate.
• HSN Code 6814: This heading covers “Worked Mica And Articles Of Mica, Including Agglomerated Or Reconstituted Mica, Whether Or Not On A Support Of Paper, Paperboard Or Other Materials Plates, Sheets And Strips Of Agglomerated Or Reconstituted Mica.”
  • Sub-headings like 68141010, 68141020, 68141030 refer to various forms of mica sheets and articles. While they are “sheets,” their primary material is mica, not cement. They have an 18% GST rate.
• HSN Code 68091100: “Articles Of Plaster Or Of Compositions Based On Plaster – Boards, Sheets, Panels, Tiles And Similar Articles, Not Ornamented : Faced Or Reinforced With Paper Or Paperboard Only.” This refers to plasterboard, not cement sheets. It has an 18% GST rate.
• Chapter 25 (Mineral Products): HSN Codes like 25251090, 252510, 25251010, 25251040, 25251020, 25251030 all relate to “Mica, Including Splittings; Mica Waste – Crude Mica And Mica Rifted Into Sheets Or Splittings.” These are raw mica materials, not finished cement sheets. These have a 5% GST rate.

Therefore, when classifying a cement sheet, the key is to ensure it is indeed a “sheet” made of “asbestos-cement, cellulose fibrecement or the like,” regardless of asbestos content, to correctly apply the HSN 6811 codes.