HSN Codes · Chapter 25: Salt, Sulphur, Earths, Stone, Cement

HSN Code 2523

Portland cement, aluminous cement, slag cement

Typical GST rate

28%

14% CGST + 14% SGST intra-state

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 2523

The first two digits (25) place this code in chapter 25 — Salt, Sulphur, Earths, Stone, Cement. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Salt, natural stone, sand, gypsum, lime, and cement. Cement attracts the 28% slab — a major line item for construction businesses.

More specific codes under 2523

  • 252310 — 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 — Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers — cement clinkers — cement clinkers
  • 252321 — White cement, whether or not artificially coloured
  • 25232100 — White cement, whether or not artificially coloured
  • 252329 — Other portland cement · GST 28%
  • 25232910 — Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers — other — ordinary portland cement, dry
  • 25232920 — Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers — other — ordinary portland cement, coloured
  • 25232930 — Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers — other — portland pozzolana cement
  • 25232940 — Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers — other — portland slag cement
  • 25232990 — Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers — other — other

Frequently asked questions

Goods and services under 2523 typically attract 28% GST. Rates can vary by sub-classification and notifications, so confirm the applicable rate for your specific item.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Related tools & guides

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