Calculate GST for Cement
Calculate GST on portland cement, aluminous cement, and hydraulic cement for building construction.
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GST Rate Explanation
All types of cement (HSN 2523) are taxed at the highest standard slab of 28% by the GST Council, making it one of the highly taxed components of real estate development.
Visual Tax Split & Collection Rules
Within State (CGST + SGST)
When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.
Across States (IGST)
When supply spans across states (interstate), a single Integrated GST of 28% is collected in full by the Central government before allocation.
GST Rate Structure Slabs
| Tax Slab | CGST (Central) | SGST (State) | IGST (Integrated) | Notes |
|---|---|---|---|---|
| 0% | 0.0% | 0.0% | 0.0% | Exempted / Nil rated goods |
| 5% | 2.5% | 2.5% | 5.0% | Essential items & services |
| 12% | 6.0% | 6.0% | 12.0% | Standard reduced rate items |
| 18% | 9.0% | 9.0% | 18.0% | Standard general rate items |
| 28% | 14.0% | 14.0% | 28.0% | Luxury / Sin goods & services |
GST Calculation Examples
Single bag of Portland Cement
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹450.00
GST (28%): ₹126.00
Total: ₹576.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹450.00
Base Amount: ₹351.56
GST Included: ₹98.44
Bulk cement delivery for house structure
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹90,000.00
GST (28%): ₹25,200.00
Total: ₹1,15,200.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹90,000.00
Base Amount: ₹70,312.50
GST Included: ₹19,687.50
Frequently Asked Questions
Related GST Calculators
Government References & Notifications
Tax Disclaimer Notice
Cement attracts the highest slab of 28% as it is classified as a non-essential building material.