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 | – |
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.
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:
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.
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.”
The GST rate for natural building stones can vary between 5% and 12%, depending on the specific type of stone and its processing.
While less common, some specialized paving blocks are made of glass. These fall under Chapter 70: “Glass and glassware.”
Glass paving blocks generally attract an 18% GST rate, effective from November 15, 2017.
The provided data also lists other “block” related HSN codes, which are important to differentiate from paver blocks:
Concrete paver blocks primarily fall under HSN Chapter 68.
HSN 68101190 is a widely used code for concrete paver blocks.
The GST rate for concrete paver blocks is generally 18%, though some sources indicate 12%. Always verify with the latest official notifications.
Granite blocks, which can be used as pavers, are classified under HSN 251612.
Glass paving blocks generally have an 18% GST rate.
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