Ready mix concrete (RMC) and non refractory mortars.
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Ready Mix Concrete falls under HSN 3824, in chapter 38 (Miscellaneous chemical products).
Ready mix concrete is a supply of goods under subheading 382450 at 18%. When RMC is supplied together with pumping and laying as part of a construction contract, the whole supply may be a works contract service instead. Dry mix mortars and tile adhesives of the mortar type share the same subheading.
| Code | Description |
|---|---|
| 382450 | Non refractory mortars and concretes (ready mix concrete) |
The GST rate on ready mix concrete is 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 3824 |
| Above Rs 5 crore | 6 on every invoice | 382450 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 38 |
Here is how a line for ready mix concrete looks on a tax invoice within one state: 30 × cubic metre at Rs 5,200.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Ready Mix Concrete | 3824 | 30 × cubic metre | 5,200.00 | 1,56,000.00 | 14,040.00 | 14,040.00 | 1,84,080.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 28,080.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 38 (Miscellaneous chemical products) covers: Insecticides, disinfectants, diagnostic reagents, mortars, concrete mixes and other chemical products.
Other pages in chapter 38
Products often bought, sold or invoiced together with ready mix concrete:
Ready Mix Concrete falls under HSN 3824: ready mix concrete (RMC) and non refractory mortars. Common 6 digit codes are 382450 for non refractory mortars and concretes (ready mix concrete).
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 3824 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 382450, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.