Concrete HSN Code

Understand the HSN Code for Concrete

Understanding the Harmonized System Nomenclature (HSN) code is vital for anyone dealing with concrete under the Goods and Services Tax (GST) regime in India. This six-digit code standardizes the classification of goods, making tax implementation uniform. Let’s delve into the HSN code and GST rates applicable to concrete based on the provided information.

Identify the GST Rate for Concrete

Based on the data, concrete items are categorized under Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials. Specifically, we find the following entries related to concrete:

• Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Other: Other with HSN code 68101990 attracts an 18% GST rate.
• Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced Other Articles: Other: Concrete Boulder with HSN code 68109910 also has an 18% GST rate.

Notably, the effective date for this 18% GST rate on these concrete articles is July 1, 2017, with a rate revision on November 15, 2017. There is no CESS mentioned for these concrete categories.

Note Other Mentioned HSN Codes and GST Rates

While the primary focus is on concrete, the provided data also includes entries from Chapter 33 concerning “Essential oils and resinoids, perfumery, cosmetic or toilet preparations.” These entries list various HSN codes under Chapter 33, with GST rates of either 12% or 18%. It’s important to distinguish that these codes are for essential oils and related products, and the term “concretes” in that context refers to a waxy mass obtained from plant material, different from construction concrete.

Additionally, HSN code 87059000, related to “Special Purpose Motor Vehicles, Other Than Those Principally Designed For The Transport Of Persons Or Goods (For Example, Breakdown Lorries, Crane Lorries, Fire Fighting Vehicles, Concrete-Mixers Lorries, Spraying Lorries, Mobile Workshops, Mobile Ra),” also carries an 18% GST rate but with Nil CESS, effective from various dates in 2018 and 2019. This category includes concrete mixer lorries, which are vehicles used for transporting and mixing concrete, not the concrete itself.