Cement HSN Code
GST rates and HSN code for Cement.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of stone, plaster, <strong>cement</strong>, asbestos, mica or similar materials | Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Other: Other | 68101990 | 18% | – | 15/11/2017 1/07/2017 | – |
| Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like Other Sheets, Panels, Tiles And Similar Articles: Asbestos-Cement Tiles | 68112020 | 18% | – | 01/07/2017 | – | |
| Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced Other Articles: Other:Concrete Boulder | 68109910 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like Corrugated Sheets | 68111000 | 18% | – | 01/07/2017 | – | |
| Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like Other Sheets, Panels, Tiles And Similar Articles: Other | 68112090 | 18% | – | 01/07/2017 | – | |
| Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Building Blocks And Bricks: Other | 68101190 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Articles Of Asbestos-Cement, Of Cellulose Fibre-Cement Or The Like | 6811 | 18% | – | 01/07/2017 | – | |
| Copper and articles thereof | Copper Mattes; Cement Copper (Precipitated Copper) – Cement Copper (Precipitated Copper) | 74010090 | 18% | – | 01/07/2017 | – |
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and <strong>cement</strong> | Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers Cement Clinkers | 25231000 | 28% | – | 01/07/2017 | – |
| Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement | 252100 | 5% | – | 01/07/2017 | – | |
| Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement – Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement: Other | 25210090 | 5% | – | 01/07/2017 | – | |
| Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement – Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement: Limestone Flux (L.D., Below 1% Sio2) | 25210010 | 5% | – | 01/07/2017 | – | |
| Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers – Portland Cement: Other: Ordinary Portland Cement, Dry | 25232910 | 28% | – | 01/07/2017 | – | |
| Miscellaneous chemical products | Prepared Binders For Foundry Moulds Or Cores; Chemical Products And Preparations Of The Chemical Or Allied Industries (Including Those Consisting Of Mixtures Of Natural Products), Not Elsewhere Specified Or Included Prepared Additives For Cements, Mortars | 38244090 | 18% | – | 01/07/2017 | – |
| Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use | Textile Products And Articles, For Technical Uses, Specified In Note 7 To This Chapter – Textile Fabrics And Felts, Endless Or Fitted With Linking Devices, Of A Kind Used In Papermaking Or Similar Machines (For Example, For Pulp Or Asbestos – Cement) : – | 59113130 | 12% | – | 01/07/2017 | – |
| Textile Products And Articles, For Technical Uses, Specified In Note 7 To This Chapter – Textile Fabrics And Felts, Endless Or Fitted With Linking Devices, Of A Kind Used In Papermaking Or Similar Machines (For Example, For Pulp Or Asbestos – Cement) : – | 59113120 | 12% | – | 01/07/2017 | – | |
| Textile Products And Articles, For Technical Uses, Specified In Note 7 To This Chapter – Textile Fabrics And Felts, Endless Or Fitted With Linking Devices, Of A Kind Used In Papermaking Or Similar Machines (For Example, For Pulp Or Asbestos – Cement) : – | 59113110 | 12% | – | 01/07/2017 | – | |
| Textile Products And Articles, For Technical Uses, Specified In Note 7 To This Chapter – Textile Fabrics And Felts, Endless Or Fitted With Linking Devices, Of A Kind Used In Papermaking Or Similar Machines (For Example, For Pulp Or Asbestos – Cement) : – | 59113290 | 12% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Machine-Tools For Working Stone, Ceramics, Concrete, Asbestos-Cement Or Like Mineral Materials Or For Cold Working Glass Grinding Or Polishing Machines | 84642000 | 18% | – | 01/07/2017 | – |
| Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | Glaziers Putty, Grafting Putty, Resin Cements, Caulking Compounds And Other Mastics; Painters Fillings; Non-Refractory Surfacing Prepartions For Facades, Indoor Walls, Floors, Ceilings Or The Like | 3214 | 18% | – | 27/07/2018 27/07/2018 | – |
Understanding Cement HSN Code and Its Implications
The Harmonized System Nomenclature (HSN) code is a globally recognized system for classifying goods. For businesses dealing with “cement,” knowing the correct HSN code is crucial for accurate invoicing, tax compliance under GST (Goods and Services Tax) in India, and customs procedures for international trade. The provided data offers valuable insights into the various HSN codes associated with cement and related products.
Based on the information, cement and cement-related items fall under different chapters depending on their form and use.
Raw cement materials, like clinkers and Portland cement, are primarily classified under Chapter 25: Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement:
- 25231000: Cement Clinkers, attracting a GST rate of 28% with no CESS, effective from 01/07/2017.
- 25232910: Ordinary Portland Cement, Dry, also with a GST rate of 28% and no CESS, effective from 01/07/2017.
However, articles made from cement, concrete, or asbestos-cement are classified under Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials:
- 68101990: Other tiles, flagstones, bricks, and similar articles of cement, concrete, or artificial stone, with an 18% GST rate (effective 15/11/2017 and 01/07/2017).
- 68112020: Asbestos-Cement Tiles, with an 18% GST rate (effective 01/07/2017).
- 68109910: Concrete Boulder, classified under other articles of cement, concrete, or artificial stone, with an 18% GST rate (effective 15/11/2017 and 01/07/2017).
- 68111000: Corrugated Sheets of Asbestos-Cement or Cellulose Fibre-cement, with an 18% GST rate (effective 01/07/2017).
- 68112090: Other Sheets, Panels, Tiles and Similar Articles of Asbestos-Cement or Cellulose Fibre-cement, with an 18% GST rate (effective 01/07/2017).
- 68101190: Other building blocks and bricks of cement, concrete, or artificial stone, with an 18% GST rate (effective 15/11/2017 and 01/07/2017).
The data also includes related items that interact with cement or are used in conjunction with it:
- 74010090: Cement Copper (Precipitated Copper), under Copper and articles thereof, with an 18% GST rate (effective 01/07/2017).
- 38244090: Prepared Additives For Cements, Mortars, under Miscellaneous chemical products, with an 18% GST rate (effective 01/07/2017).
- 84642000: Machine-Tools For Working Stone, Ceramics, Concrete, Asbestos-Cement, etc., under Nuclear reactors, boilers, machinery, etc., with an 18% GST rate (effective 01/07/2017).
- 3214: Glaziers Putty, Resin Cements, Caulking Compounds, etc., under Tanning or dyeing extracts…, with an 18% GST rate (effective 27/07/2018).
- 5911 (various sub-codes): Textile fabrics used in papermaking or similar machines (for pulp or asbestos-cement), under Impregnated textile fabrics…, with a 12% GST rate (effective 01/07/2017).
Therefore, the HSN code for cement depends on the specific product – whether it’s raw cement, articles made from it, or related materials and machinery.
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