A novel class of polarization kernels is proposed, which is based on the construction of generalized concatenated codes. The complexity of the kernel processing operation, which is the computational core of the (list) successive cancellation decoder, for the obtained kernels of size 64 is several orders of magnitude less compared to BCH and Yao-Fazeli-Vardy kernels. Polar subcodes based on the obtained kernels under list successive cancellation decoder provide both performance and complexity improvement with respect to those based on the Arikan kernel.