Blocks, bricks, tiles, pavers and other articles of cement or concrete.
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Concrete Blocks falls under HSN 6810, in chapter 68 (Articles of stone and cement).
Solid, hollow and AAC blocks are articles of cement of heading 6810 and taxed at 18%. Clay bricks are ceramic products of chapter 69 and fly ash bricks are a separate entry, so do not use 6810 for them. Sand lime bricks were moved to 5% on 22 September 2025.
| Code | Description |
|---|---|
| 681011 | Building blocks and bricks of cement or concrete (AAC, solid and hollow blocks) |
| 681019 | Tiles, flagstones and paving blocks |
| 681091 | Prefabricated structural components |
The GST rate on concrete blocks is 18%. 18% on blocks, pavers and precast articles of cement or concrete. Fly ash bricks and blocks, clay bricks and sand lime bricks have their own entries with different rates.
| 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 | 6810 |
| Above Rs 5 crore | 6 on every invoice | 681011, 681019, 681091 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 68 |
Here is how a line for concrete blocks looks on a tax invoice within one state: 1000 × block at Rs 52.00 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) |
|---|---|---|---|---|---|---|---|
| Concrete Blocks | 6810 | 1000 × block | 52.00 | 52,000.00 | 4,680.00 | 4,680.00 | 61,360.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 9,360.00 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 68 (Articles of stone and cement) covers: Worked stone, concrete blocks, cement articles, mica and similar products.
Products often bought, sold or invoiced together with concrete blocks:
Concrete Blocks falls under HSN 6810: blocks, bricks, tiles, pavers and other articles of cement or concrete. Common 6 digit codes are 681011 for building blocks and bricks of cement or concrete (AAC, solid and hollow blocks) and 681019 for tiles, flagstones and paving blocks.
18% on blocks, pavers and precast articles of cement or concrete. Fly ash bricks and blocks, clay bricks and sand lime bricks have their own entries with different rates.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 6810 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 681011, 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.