GST on Construction

Works contract services (where the material is supplied by the contractor) - 12% (HSN Code 9954)

Material	GST Rate
Sand	18%
Brick	5-28%
Cement	28%
Steel and Iron	18%
Crushed stones, pebbles, gravel	5%
Granite and marble	Blocks -12%, not in blocks - 28%
Building Stones	5%
Tiles	5-28%
Varnish and Paint	28%
Bathroom interiors and appliances	Pipes, tubes & fitting - 18% Other items - 28%
Electrical Appliances	28%
Mica	12%
Wallpaper	28%