GST rates and HSN code for White 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 – Portland Cement: White Cement, Whether Or Not Artificially Coloured | 25232100 | 28% | – | 01/07/2017 | – |
Natural Sands Of All Kinds, Whether Or Not Coloured, Other Than Metal-Bearing Sands Of Chapter 26 – Silica Sands And Quartz Sands: Silica Sands: Processed (White) | 25051011 | 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 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 | – | |
Edible fruit and nuts; peel of citrus fruit or melons | Fruit And Nuts, Uncooked Or Cooked Bysteaming Or Boiling In Water, Frozen,Whether Or Not Containing Added Sugar Orother Sweetening Matter Raspberries, Blackberries, Mulberries,Loganberries, Black, White Or Red Currantsand Gooseberries : Containing Added S | 08112010 | 5% | – | 01/07/2017 | – |
Other Fruit, Fresh Black, White Or Red Currants And Gooseberries | 08103000 | 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 | – | |
Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like Other Sheets, Panels, Tiles And Similar Articles: Other | 68112090 | 18% | – | 01/07/2017 | – | |
Copper and articles thereof | Copper Mattes; Cement Copper (Precipitated Copper) – Cement Copper (Precipitated Copper) | 74010090 | 18% | – | 01/07/2017 | – |
Beverages, spirits and vinegar | Sherry And Other White Wines | 22042120 | 0 | – | 01/07/2017 | – |
Sherry And Other White Wines | 22042920 | 0 | – | 01/07/2017 | – | |
Sugars and sugar confectionery | Sugar Confectionary (Including White Chocolate), Not Containing Cocoa – Other : Boiled Sweets, Whether Or Not Filled | 17049020 | 12% | – | 25/01/2018 15/11/2017 1/07/2017 | – |
Sugar Confectionery (Including White Chocolate), Not Containing Cocoa | 1704 | 18% | – | 25/01/2018 15/11/2017 1/07/2017 | – | |
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 | – | |
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 | – |
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Other Cutting Oil, Hydraulic Oil, Industrial White Oil, Jute Batching Oil, Mineral Oil For Cosmetic Industry, Transformer Oil Conforming To Any Other Bis Standard | 27101988 | 18% | – | 01/07/2017 | – |
For businesses in the construction and building materials industry, accurate classification of goods under the Harmonized System of Nomenclature (HSN) is essential for Goods and Services Tax (GST) compliance. White cement, a specific type of cement known for its aesthetic appeal, has a designated HSN code and attracts a particular GST rate. Let’s explore the HSN code for white cement based on the provided data.
According to the provided data, white cement falls under Chapter 25, which covers “Mineral Products.” Specifically, the relevant HSN code is 25232100, which explicitly states “Portland Cement: White Cement, Whether Or Not Artificially Coloured.” This clearly identifies the classification for white cement.
The Goods and Services Tax (GST) rate applicable to white cement under HSN code 25232100 is 28%. There is currently no CESS levied on white cement. This GST rate has been effective since July 1, 2017, and there has been no subsequent revision mentioned in the provided data.
The HSN code is 25232100.
Knowing the correct HSN code ensures accurate GST invoicing, tax calculation, and compliance with GST regulations.
Yes, the provided data indicates that other Portland cement and cement clinkers also fall under Chapter 25 with a 28% GST rate.
The current GST rate is 28%.
White cement is classified under Chapter 25.
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