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GST on Cement — 28%

Cement attracts 28% GST under HSN code 2523. Calculate the exact tax below.

Updated for 2026
HSN Code: 2523
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HSN Code for Cement

HSN Code
2523

Cement is classified under HSN code 2523 for GST purposes. The Harmonized System of Nomenclature (HSN) code is used to classify goods systematically. This code must be mentioned on GST invoices when billing for cement.

GST Rate History for Cement

Cement has been at 28% GST since July 2017. Despite being a key construction material, it remains in the highest slab. Industry has repeatedly requested a reduction to 18%.

Input Tax Credit (ITC) on Cement

Yes, input tax credit (ITC) is available on cement for registered businesses. If you purchase cement for business purposes, the GST paid (28%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for Cement

Here are example calculations showing GST on cement at 28% for common price points:

Base PriceGST (28%)CGST (14%)SGST (14%)Total
₹350₹98₹49₹49₹448
₹1,000₹280₹140₹140₹1,280
₹5,000₹1,400₹700₹700₹6,400
₹10,000₹2,800₹1,400₹1,400₹12,800

Related GST Rates

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Frequently Asked Questions

What is the GST rate on Cement in India?

Cement attracts 28% GST in India under HSN code 2523. For intra-state sales, this is split into 14% CGST and 14% SGST. For inter-state sales, 28% IGST applies.

What is the HSN code for Cement?

The HSN code for Cement is 2523. HSN (Harmonized System of Nomenclature) codes are used to classify goods under GST. This code should be mentioned on all GST invoices.

How to calculate GST on Cement?

To add 28% GST on cement: GST Amount = Base Price × 28/100. Total = Base Price + GST Amount. For example, on ₹1,000: GST = ₹280, Total = ₹1,280.

Can I claim input tax credit (ITC) on Cement?

Yes, registered businesses can claim input tax credit on cement purchased for business purposes. The 28% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on Cement changed since 2017?

Cement has been at 28% GST since July 2017. Despite being a key construction material, it remains in the highest slab. Industry has repeatedly requested a reduction to 18%.