Concrete industry assumes an essential part in the advancement of an economy. It contributes essentially to the GDP and creates business. Developing populace, expanding size of financial exercises, and development in the land area has prompted a blast in Indian concrete industry. Different infrastructural advancement drives of Central and State Government likewise invigorated interest for concrete. Indian concrete industry has huge development potential. It is drawing in FDI through consolidations and acquisitions. The synergic impact has brought about mechanical headways and creation productivity in concrete industry. Regardless of having immense development potential, the development of concrete industry in India isn't acceptable because of different financial and other approach suggestions. A high pace of GST is quite possibly the main variable ruining the development of concrete industry. Concrete is set in the 28% expense piece of GST in India, which is higher than the other creating and created nations. As people utilize in excess of 65% of concrete for lodging developments, a higher expense rate on concrete will unfavourably influence the negligible areas of the general public. Non-accessibility of Input tax break (ITC) in development and land area additionally an adverse consequence on the development of and land and concrete Industry. GST being utilization based expense; the whole taxation rate is on end-clients. Taking into account every one of the elements an endeavour is made in this review to break down the effect of GST on the Cement Industry. It is observed that development underway, utilization, deals and FDI inflows isn't acceptable in Indian concrete industry after GST execution.

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Keywords: GST, Input Tax Credit (ITC), Housing & Infrastructure Improvement, FDI, GDP.