Paver block HSN Code
GST rates and HSN code for Paver block.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Tin and articles thereof | Tin Waste And Scrap – Tin Waste And Scrap : Tin Scrap, Namely The Following : Block Tin Covered By Isri Code Word `Ranch; High Tin Base Babbit Covered By Isri Code Word `Raves; Pewter Covered By Isri Code Word `Ranks | 80020010 | 18% | – | 01/07/2017 | – |
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Natural Steatite, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape; Talc – Not Crushed, Not Powdered: Steatite (Soap Stone, Etc.) Block | 25261010 | 5% | – | 01/07/2017 | – |
| Quartz (Other Than Natural Sands); Quartzite, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape – Quartzite — Other | 25062090 | 5% | – | 01/07/2017 | – | |
| Natural Steatite, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape; Talc | 2526 | 5% | – | 01/07/2017 | – | |
| Mica, Including Splittings; Mica Waste – Crude Mica And Mica Rifted Into Sheets Or Splittings: Mica Blocks | 25251010 | 5% | – | 01/07/2017 | – | |
| Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape | 251512 | 5% | – | 01/07/2017 | – | |
| Dolomite, Whether Or Not Calcined Or Sintered, Including Dolomite Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape; Dolomite Ramming Mix | 2518 | 5% | – | 01/07/2017 | – | |
| Quartz (Other Than Natural Sands); Quartzite, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape | 2506 | 5% | – | 01/07/2017 | – | |
| Granite Blocks | 2516 | 12% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Printing Machinery Used For Printing By Means Of The Printing Type, Blocks, Plates, Cylinders And Other Printing Components Of Heading 8442; Ink-Jet Printing Machines, Other Than Those Of Heading 8471; Machines For Uses Ancillary To Printing – Other Print | 84435910 | 18% | – | 15/11/2017 1/07/2017 | – |
| Printing Machinery Used For Printing By Means Of The Printing Type, Blocks, Plates, Cylinders And Other Printing Components Of Heading 8442; Ink-Jet Printing Machines, Other Than Those Of Heading 8471; Machines For Uses Ancillary To Printing – Other Print | 84436090 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Printing Machinery Used For Printing By Means Of The Printing Type, Blocks, Plates, Cylinders And Other Printing Components Of Heading 8442; Ink-Jet Printing Machines, Other Than Those Of Heading 8471; Machines For Uses Ancillary To Printing – Other Print | 84435990 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Glass and glassware | Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or S | 70161000 | 18% | – | 15/11/2017 | – |
| Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or S | 70169000 | 18% | – | 15/11/2017 | – | |
| Headgear and parts thereof | Hat-Shapes, Plaited Or Made By Assembling Strips Of Any Material, Neither Blocked To Shape, Nor With Made Brims, Nor Lined, Nor Trimmed | 6502 | 18% | – | 01/07/2017 | – |
| Miscellaneous chemical products | Artificial Graphite; Colloidal Or Semi-Colloidal Graphite; Preparations Based On Graphite Or Other Carbon In The Form Of Pastes, Blocks, Plates Or Other Semi-Manufactures Colloidal Or Semicolloidal Graphite | 38012000 | 18% | – | 01/07/2017 | – |
| Ceramic products | Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths | 6902 | 18% | – | 01/07/2017 | – |
| Refractory Bricks, Blocks, Tiles And Similar Refractory Ceramic Constructional Goods, Other Than Those Of Siliceous Fossil Meals Or Similar Siliceous Earths – Containing By Weight More Than 50% Of Alumina (Al2O3), Of Silica (Sio2) Or Of A Mixture Or Compo | 69022090 | 18% | – | 01/07/2017 | – | |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Building Blocks And Bricks: Other | 68101190 | 18% | – | 15/11/2017 1/07/2017 | – |
| Iron and steel | Iron And Non-Alloy Steel In Ingots Or Other Primary Forms (Excluding Iron Of Heading 7203) – Other : Of Iron : Blocks, Lumps And Similar Forms | 72069012 | 18% | – | 01/07/2017 | – |
Understanding the Paver Block HSN Code
Paver blocks are ubiquitous in modern construction, from driveways and sidewalks to intricate landscape designs. These durable and versatile blocks offer both functionality and aesthetic appeal. For businesses involved in the manufacturing, sale, or procurement of paver blocks in India, understanding the correct HSN (Harmonized System of Nomenclature) code is essential for accurate GST (Goods and Services Tax) compliance. The “Paver block HSN Code” primarily depends on the material from which the block is made.
Cement and Concrete Paver Blocks: Chapter 68 is Key
Most commonly, paver blocks are made from cement or concrete. These fall under Chapter 68: “Articles of stone, plaster, cement, asbestos, mica or similar materials.”
Specifically, within this chapter:
- HSN 6810: “Articles of cement, of concrete or of artificial stone, whether or not reinforced – Tiles, flagstones, bricks and similar articles.”
- HSN 681011: This sub-heading is for “Building blocks and bricks” of cement, concrete, or artificial stone.
- HSN 68101190: This code is widely used for “Other” building blocks and bricks of cement or concrete, which includes most standard concrete paver blocks.
- HSN 681011: This sub-heading is for “Building blocks and bricks” of cement, concrete, or artificial stone.
Paver blocks falling under HSN 6810 generally attract an 18% GST rate, effective from November 15, 2017 (revising from previous rates that could be 28% or 12%). Some sources indicate that the GST rate for paver block bricks is now set at 12%, including the benefit of claiming Input Tax Credit (ITC). It’s crucial to refer to the latest official notifications for the most current rates.
Natural Stone Paver Blocks: Chapter 25 is Relevant
Paver blocks can also be crafted from natural stones like granite, quartzite, or other building stones. These materials are classified under Chapter 25: “Mineral Products – Salt; sulphur; earths and stone; plastering materials, lime and cement.”
- HSN 2516: “Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.”
- HSN 251612: This specifically refers to “Granite blocks” merely cut by sawing or otherwise into blocks or slabs. Granite blocks generally have a 12% GST rate.
- HSN 2506: “Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.” Quartzite blocks (HSN 25062090) typically have a 5% GST rate.
The GST rate for natural building stones can vary between 5% and 12%, depending on the specific type of stone and its processing.
Glass Paving Blocks: A Niche Category
While less common, some specialized paving blocks are made of glass. These fall under Chapter 70: “Glass and glassware.”
- HSN 7016: “Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes.”
- HSN 70161000 and HSN 70169000 are relevant sub-headings.
Glass paving blocks generally attract an 18% GST rate, effective from November 15, 2017.
Other “Block” Classifications (Not Paver Blocks)
The provided data also lists other “block” related HSN codes, which are important to differentiate from paver blocks:
- Tin Waste and Scrap (HSN 80020010): This is for metallic waste, not construction materials. (18% GST)
- Mica Blocks (HSN 25251010): These are mineral products used in insulation and electronics, not paving. (5% GST)
- Refractory Bricks, Blocks (HSN 6902): These are heat-resistant ceramic construction goods, distinct from standard pavers. (18% GST)
- Printing Blocks (HSN 8443): These refer to components of printing machinery. (18% GST)
- Artificial Graphite Blocks (HSN 38012000): Used in industrial applications, not paving. (18% GST)
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