HSN Code 25231000 -- – Portland cement, aluminous cement, slag cement, supersulphate cement and similar (GST Rate 18%)

HSN Code 25231000

Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers cement clinkers

HSN25231000

Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers cement clinkers

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 25 -- Salt; sulphur; earths; cement
Heading: 2523
Subheading: 252310
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Portland cement, aluminous cement, slag cement, supersulphate cement and similar. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Salt; sulphur; earths; cement

25232100
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25232910
Portland cement, aluminous cement, slag cement, supersulphate cement a
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25232920
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25232930
Portland cement, aluminous cement, slag cement, supersulphate cement a
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25232940
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Frequently asked questions

What is HSN Code 25231000?
HSN Code 25231000 is the official Harmonized System of Nomenclature code for Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not colou, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 25231000?
HSN Code 25231000 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 25231000 belong to?
HSN Code 25231000 falls under Chapter 25 -- Salt; sulphur; earths; cement of the GST tariff.
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