Compare construction material quotes using the delivered price, applicable GST and invoice details. This guide explains the September 2025 cement GST change and what to check before budgeting.
GST Rates on Essential Materials
The September 2025 GST reform reduced the rate for cement under heading 2523 from 28% to 18%. The Ministry of Finance FAQ states that the relevant goods-rate changes took effect on 22 September 2025. Do not apply the cement rate to every construction material: classification, the supply date and applicable notifications matter. Ask for the HSN code, taxable value and GST amount on the quote and confirm the rate applicable to your purchase.
Input Tax Credit (ITC) Benefits
Input tax credit is subject to eligibility conditions and restrictions; GST registration or a purchase invoice alone does not establish that every construction purchase qualifies. The Ministry of Finance FAQ discusses credit subject to the relevant GST provisions. Ask your accountant to check your particular use and transaction before treating tax as recoverable in the budget.
Invoice Compliance
Request an itemised quote showing the material description, quantity, unit rate, delivery or unloading charges and whether amounts include GST. Match the final invoice to the actual supply. Check the supplier details, HSN classification, taxable amount and tax calculation; ask your accountant about the records required for your business.
Conclusion
Use the official sources below as background and confirm the applicable notification and transaction details before ordering. For a Tenkasi supply quote, send the material, quantity and delivery location. Your accountant should confirm tax treatment and any credit eligibility.
Sources
Reviewed by the TKR team. See our editorial policy for how guides are written, checked and updated.
