HSN code directory

HSN Code 2523: Portland cement, aluminous cement, slag cement, supersulphate

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


All 8-digit HSN codes under this heading

HSN codeDescription
25231000Cement clinkers
25232100Portland cement: white cement, whether or not artificially coloured
25232910Portland cement: other: ordinary portland cement, dry
25232920Portland cement: other: ordinary portland cement, coloured
25232930Portland cement: other: portland pozzolana cement
25232940Portland cement: other: portland slag cement
25232990Portland cement: other: other
25233000Aluminous cement
25239010Other hydraulic cements: sagol; ashmoh
25239020Other hydraulic cements: high alumina refractory cement
25239090Other hydraulic cements: other


GST rate guide for this chapter

Common salt is exempt. Cement was reduced to 18% from 22 September 2025. Marble, granite blocks and natural sand are generally taxed at 5%, and other minerals at 5% or 18%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.