GST RATES

GST ON CONSTRUCTION MATERIALS

This list is made from GST rate chart and for detailed chapter please refer the
chart directly

NAME OF ITEM 0% 5% 12% 18% 28%

Cement and products of cement √
Refractory cements, mortars,concretes √
and similar compositions,
Prefabricated structural components √
for Building or civil engineering made
of steel or other metals
Prefabricated structure of furniture √
Iron and Steel including structures √
Table or kitchen or other household √
articles of iron & steel
Sanitary ware and parts made of iron, √
steel and other metals
Table or kitchen or other household √
articles of copper
Copper wire and other copper √
products, nickel products, Aluminium
products
Aluminium Doors, windows and √
their frames
Wire, rods, tubes, plates, Padlocks and √
locks of base metal;
Base metal mountings, fittings and √
similar articles suitable for furniture,
doors, staircases, windows, blinds,
office or desk equipment, Signplates, √
name-plates, address-plates of base
metal
Renewable energy devices & spare √
Parts, solar power, wind power, waste
to energy
Electric motors, welding machines and √
apparatus, switches, fuses, lightning
arresters, voltage limiters, surge
suppressors, plugs and other
connectors, junction boxes
Telephone sets; other apparatus √
Microphones "smart cards"
Insulated wire, cable, primary √
batteries, generators, storage water
heaters and immersion heaters;
Electric sound amplifier sets, Video

MOHAN & VENKATARAMAN

CHARTERED ACCOUNTANTS
GST RATES

recording Electrical apparatus for

switching or protecting electrical
circuits, Boards, panels, consoles,
LED lamps √
Lamps and lighting fittings √
lifts, escalators, conveyors, √
Sand-river, Crush √
Pepple, stone aggregate √
Marble and granite blocks √
Marble and granite other than blocks √
Worked building stone √
Artificial stone √
Earthen or roofing tiles √
Red bricks or building bricks √
Sand lime bricks or fly ash bricks √
Cement Bonded Particle Board; √
Gypsum Board
Mica board √
Porcelain or ceramic kitchenware or √
tableware
Ceramic tiles √
Sanitary fittings √
Glassware of a kind used for table, √
kitchen, toilet, office, indoor decoration
or similar purposes
toughened (tempered)or laminated √
glass and other glass for construction
Plastic tubes and pipe fittings √
Tableware, kitchenware, other √
household articles of plastics
Building wares made of plastics √
Rubber fittings √
Floor coverings and mats made of √
rubber
Floor coverings and bath fittings of √
plastics
Safety headgear such as helmet √
Paper or paperboard labels √
Wall paper and similar wall coverings √
All stationery items of paper, ink √
Coir mattresses, cotton pillows, √
mattress and quilts
Other furniture √
Paint and varnish √

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CHARTERED ACCOUNTANTS