Construction Materials GST Rates 2018
| Code | Items | Revised GST % |
| 2515 | Marble | 0.18 |
| 2516 | Granite | 0.18 |
| 2523 | Cement | 0.18 |
| 3208 | Paint and Varnishes | 0.18 |
| 4814 | Wall paper | 0.18 |
| 6802 | Worked monumental or building stone (except slate) | 0.18 |
| 6803 | Worked slate and articles of slate or of agglomerated slate | 0.18 |
| 6808 | Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw | 0.18 |
| 4421 | Wood paving blocks, | 0.18 |
| 9010 | Plastic tarpaulins | 0.18 |
| 4203 | leather | 0.18 |
| 4410 | Particle board, Oriented Strand Board | 0.18 |
| 4411 | Fibre board | 0.18 |
| 4412 | Plywood, veneered panels, similar laminated wood | 0.18 |
| 4418 | Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes | 0.18 |
| 6810 | Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering | 0.18 |
| 6813 | Friction material and Friction material and example, sheets, rolls, strips, segments, discs, washers, pads) | 0.18 |
| 6814 | Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a on a support of paper, paperboard or other materials | 0.18 |
| 6815 | Articles of stone or of other mineral substances | 0.18 |
| 6901 | Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths | 0.18 |
| 6904 | Ceramic flooring blocks, support or filler tiles and the like | 0.18 |
| 7324 | Sanitary ware and parts thereof of iron and steel | 0.18 |
| 7418 | All goods other than utensils i.e. sanitary ware and parts thereof of copper | 0.18 |
| 7419 | Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 | 0.18 |
| 7610 | Doors, windows and their frames and thresholds for doors | 0.18 |
| 7615 | All goods other than utensils i.e. sanitary ware and parts thereof | 0.18 |
| 8214 | Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof] | 0.18 |
| 8302 | Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hatracks hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal | 0.18 |
| 8536 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables |
0.18 |
| 8537 | Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading | 0.18 |
| 8539 | Sealed beam lamp units and ultra-violet or infra red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] |
0.18 |
| 8544 | Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber] | 0.18 |
| 9405 | Lamps and lighting fittings including searchlights and spotlights and partsthereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included | 0.18 |
| 6906 | Ceramic pipes, conduits, guttering and pipe fittings | 0.18 |
| 6907 | Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics | 0.18 |
| 6910 | Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures | 0.18 |
| 6913 | Statuettes and other ornamental ceramic articles | 0.18 |
| 6914 | Other ceramic articles | 0.18 |
| 7007 | Toughned glass | 0.18 |
| 7009 | Mirror | 0.18 |
| 3814 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | 0.18 |
| 6807 | Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) | 0.18 |
| 7016 | Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms | 0.18 |
| 3813 | fire-extinguishers | 0.18 |
| 3918 | Plastic sheets for covering floor and walls, non self-adhesive | 0.18 |
| 7321 | Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel |
0.18 |
| 8508 | Vacuum cleaners | 0.18 |
| 8528 | Monitors and projectors, not incorporating television reception apparatus | 0.18 |
| 9015 | Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders | 0.18 |
| 9403 | Other furniture [other than bamboo furniture] and parts thereof | 0.18 |
| 9404 | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered | 0.18 |
| 6702 | Artificial flowers, | 0.18 |
| 3303 | Perfumes and toilet waters | 0.18 |