HSN code 68101110 is the 8-digit tariff item for cement bricks (articles of cement, of concrete or of artificial stone, whether or not reinforced, building blocks and bricks), under heading 6810 and sub-heading 681011 (Chapter 68). GST is 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 68101110 at a glance
| Tariff item (8 digits) | 68101110 |
|---|---|
| Heading (4 digits) | 6810: Articles of cement, of concrete or of artificial stone, whether or not reinforced |
| Sub-heading (6 digits) | 681011: Building blocks and bricks |
| Chapter | 68: Articles of stone, plaster, cement, asbestos, mica or similar materials |
| Description | Cement bricks (articles of cement, of concrete or of artificial stone, whether or not reinforced, building blocks and bricks) |
| GST rate | 5% or 18%, by description |
The rate for 68101110 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 226 for "Articles of cement, of concrete or of artificial stone, whether or not reinforced"; 5% under 9/2025-CT(R), Schedule I, S. No. 400 for "Sand lime bricks or Stone inlay work".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 68101110 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 6810 | Articles of cement, of concrete or of artificial stone, whether or not reinforced | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 226 |
| 68 | Sand lime bricks or Stone inlay work | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 400 |
Worked example: a ₹1,000 sale under HSN 68101110
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (6810) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (681011) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (68101110), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 681011
- HSN 68101190: Articles of cement, of concrete or of artificial stone, whether or not reinforced, building blocks and... (5% or 18%)
See every rate entry for the heading on the HSN 6810 page, or all Chapter 68 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).