GST on Cement, Steel, Bricks 2026: 18% & 28% Rates | Free Calculator

Introduction

Construction projects involve dozens of materials, each with its own GST rate. Contractors and homeowners need to understand GST slabs to budget correctly, claim Input Tax Credit (ITC), and ensure proper invoicing. This guide covers GST rates on common construction materials in 2026.

Quick tool: Use our Building Material GST Calculator to split material cost and GST (18% or 28%) instantly.

GST Slabs for Construction (2026)

India uses a four-tier GST structure: 5%, 12%, 18%, and 28%. Most construction materials fall under 18% or 28%.

Slab	Common Materials
18%	Steel, TMT bars, sand, bricks, vitrified tiles, paint, plywood, wiring, pipes
28%	Cement, ready-mix concrete (RMC), marble, granite (polished/slabs), cement blocks

Rates can change. Always verify with the latest GST notifications and HSN codes before invoicing.

Materials at 18% GST

• Steel & Iron: TMT bars, structural steel, MS angles, channels
• Bricks & Blocks: Red bricks, fly ash bricks (usually 12% or 18% depending on type)
• Tiles: Vitrified tiles, ceramic tiles (floor and wall)
• Paint & Coatings: Emulsion paint, putty, primer
• Wood & Boards: Plywood, particle board, MDF
• Electrical: Cables, wires, switches, conduits
• Plumbing: PVC pipes, CPVC, fittings

Use our Steel Rebar Calculator for weight and cost, then apply GST separately.

Materials at 28% GST

• Cement: OPC, PPC, all types
• Ready-Mix Concrete (RMC): Delivered concrete
• Marble & Granite: Polished slabs, tiles (luxury segment)
• Precast concrete products

Cement is a major cost driver. Cement Calculator helps estimate bags needed; add GST at 28% to your procurement cost.

Input Tax Credit (ITC) for Contractors

Registered contractors can claim ITC on materials used for taxable supplies. Key points:

1. Eligibility: GST registration required. ITC only on business-use materials.
2. Documentation: Valid tax invoices with GSTIN, HSN, and tax breakdown.
3. Reversal: If material is used for exempt or personal use, ITC must be reversed.

How to Use Our GST Calculator

1. Go to Building Material GST Calculator
2. Enter material cost (before GST)
3. Select 18% or 28% slab
4. Get GST amount and total

Use it for quick estimates when preparing BOQ or RA bills.

Summary

• Most construction materials: 18% (steel, bricks, tiles, paint)
• Cement, RMC, marble, granite: 28%
• Verify HSN codes for exact classification
• Use our GST calculator for instant splits
• Registered contractors can claim ITC on eligible materials

For project cost estimation, combine material GST with our House Construction Cost Calculator and Labour Rates Guide.