Portland cement HSN Code
GST rates and HSN code for Portland cement.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | – |
| 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 | – | |
| 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: Other | 25232990 | 28% | – | 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 | 2523 | 28% | – | 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 – Other Hydraulic Cements: Other | 25239090 | 28% | – | 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: Portland Pozzolana Cement | 25232930 | 28% | – | 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, Coloured | 25232920 | 28% | – | 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 -Aluminous Cement | 25233000 | 28% | – | 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: White Cement, Whether Or Not Artificially Coloured | 25232100 | 28% | – | 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: Portland Slag Cement | 25232940 | 28% | – | 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 – Other Hydraulic Cements: High Alumina Refractory Cement | 25239020 | 28% | – | 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 – Other Hydraulic Cements: Sagol; Ashmoh | 25239010 | 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 | – | |
| 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 | – | |
| Copper and articles thereof | Copper Mattes; Cement Copper (Precipitated Copper) – Cement Copper (Precipitated Copper) | 74010090 | 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 | – |
| 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 | – |
The HSN Code for Portland Cement
Portland cement, a fundamental ingredient in construction, falls under a specific chapter within the Harmonized System of Nomenclature (HSN) code. Understanding this classification is vital for businesses involved in its manufacturing, supply, and use for GST compliance. Let’s delve into the details provided.
Identifying the Primary HSN Code for Portland Cement
The data clearly places Portland cement under Chapter 25 (Salt; sulphur; earths and stone; plastering materials, lime and cement). Within this chapter, the heading specifically for Portland cement and similar hydraulic cements is 2523.
The following specific HSN codes are listed for different types and forms of Portland cement:
- 25231000: Cement Clinkers (a key intermediate product in cement manufacturing)
- 25232910: Portland Cement, Other: Ordinary Portland Cement, Dry
- 25232990: Portland Cement, Other: Other
- 25232: (This appears to be a broader heading encompassing various Portland cements)
- 25239090: Other Hydraulic Cements: Other (This could include some specialized Portland cement types not listed elsewhere)
- 25232930: Portland Cement, Other: Portland Pozzolana Cement (PPC)
- 25232920: Portland Cement, Other: Ordinary Portland Cement, Coloured
- 25232100: Portland Cement: White Cement, Whether Or Not Artificially Coloured
- 25232940: Portland Cement, Other: Portland Slag Cement
Understanding the Applicable GST Rate
The provided data consistently shows a Goods and Services Tax (GST) rate of 28% applicable to all the listed HSN codes under the Portland cement category (2523). There is no mention of any CESS on these items. The effective date for this GST rate is 01/07/2017.
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