HSN Code 68109100 -- – Articles of cement, of concrete or of artificial stone, whether or not reinforce (GST Rate 18%)

HSN Code 68109100

Articles of cement, of concrete or of artificial stone, whether or not reinforced other articles: prefabricated structural components for building or civil engineering

HSN68109100

Articles of cement, of concrete or of artificial stone, whether or not reinforced other articles: prefabricated structural components for building or civil engineering

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 6810
Subheading: 681091
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Articles of cement, of concrete or of artificial stone, whether or not reinforce. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 68109100?
HSN Code 68109100 is the official Harmonized System of Nomenclature code for Articles of cement, of concrete or of artificial stone, whether or not reinforced other articles: prefabricated structur, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 68109100?
HSN Code 68109100 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 68109100 belong to?
HSN Code 68109100 falls under Chapter 68 -- Articles of stone, plaster, cement of the GST tariff.
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