Manufacturing
A concrete products unit making solid blocks, paver blocks, kerb stones, precast walls or RCC pipes should bill them under HSN 6810, articles of cement or concrete, which is taxed at 18% from 22 September 2025. The invoice should show product size, strength grade or class, quantity in numbers or square metres, curing or test certificate reference, and delivery site, because most concrete products are sold to contractors who check them against site specifications.
Download this format free
Pre-filled with concrete products manufacturer sample items and fields. No sign-up.
Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Concrete paver block 80 mm, M35, grey, zig-zag | 6810 | 600 SQM | 420.00 | 2,52,000.00 | 18% |
| Solid concrete block 400x200x200 mm | 6810 | 3000 NOS | 42.00 | 1,26,000.00 | 18% |
| RCC pipe NP3, 600 mm dia, 2.5 m length | 6810 | 30 NOS | 5,200.00 | 1,56,000.00 | 18% |
| Precast concrete kerb stone 300x150x500 mm | 6810 | 400 NOS | 165.00 | 66,000.00 | 18% |
| Coloured paver block 60 mm, red, I-shape | 6810 | 200 SQM | 480.00 | 96,000.00 | 18% |
| Taxable value | ₹6,96,000.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹1,25,280.00 | ||||
| Invoice total | ₹8,21,280.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: GST Invoice Format: How to Lay Out a Compliant Tax Invoice · TDS on Invoices: How Section 393 Changes Billing from April 2026 · Credit Note Under GST: When, How and By When to Issue It · SAC Codes for Construction Services Under GST (Heading 9954)
Notification 9/2025-Central Tax (Rate) lists articles of cement, of concrete or of artificial stone, whether or not reinforced, under heading 6810 in the 18% schedule. This covers paver blocks, solid and hollow blocks, kerb stones, precast compound wall panels, RCC pipes and similar products. Cement itself under 2523 is also in the 18% schedule, so the main input and output share a rate and there is usually no inverted duty problem for concrete product makers.
The 18% entry for articles of stone or other mineral substances under heading 6815 expressly excludes fly ash bricks, fly ash aggregates and fly ash blocks, which are dealt with by separate entries. A plant that makes both concrete blocks and fly ash bricks must check the separate fly ash entries and keep those products on their own invoice lines with their own HSN instead of billing everything under 6810.
Many concrete product units also lay pavers or install pipes. Supply of products is goods; laying them at a site is a service that may be part of a works contract relating to immovable property. Bill laying or installation separately and with the correct service code, or treat the job as a works contract if it is one indivisible contract.
Breakage in transit or rejection on site is common. Agree a breakage policy in advance and issue credit notes against the original invoice for accepted breakage instead of reducing the next bill. Clear records help both sides keep returns and input tax credit aligned.
A truck of pavers or blocks is heavy but often modest in value, so check each consignment against the ₹50,000 e-way bill limit rather than assuming one is or is not needed. RCC pipes and large paver orders usually cross it. When the same lorry makes several trips to one site in a day, each trip with an invoice value above the limit needs its own e-way bill with the correct vehicle number. Contractors' site gates increasingly check e-way bills, and a mismatch in vehicle number or quantity can hold the truck at the gate.
Concrete paver blocks fall under heading 6810, articles of cement or concrete, which is in the 18% schedule of Notification 9/2025-Central Tax (Rate) from 22 September 2025.
Yes. Reinforced concrete pipes are articles of concrete under heading 6810 and are taxed at 18%, the same as blocks and pavers.
If you deliver the products as part of the sale, freight is part of the value of the supply and is taxed at the product rate. You can show it as a separate line for clarity, but not as a separately untaxed charge.
Government departments and certain notified bodies deduct GST TDS on payments to suppliers when the contract value exceeds the notified limit. The deducted amount appears in your electronic cash ledger after the deductor files its return, so keep invoice and payment details aligned.
Use SQM when the price is per square metre and NOS when per piece. Stick to one convention per product in your item master so invoices, e-way bills and GSTR-1 show consistent units.
Sources: Gazette of India — Notification 9/2025-Central Tax (Rate), G.S.R. 641(E), 17 Sept 2025 · CBIC — GST rates for goods and services
More formats: Agricultural implements manufacturer · Aluminium extrusion manufacturer · Auto parts manufacturer · Biscuit and bakery products manufacturer · Cable and wire manufacturer · Chemical manufacturer · Corrugated box manufacturer · Cosmetics manufacturer · all businesses