What products are classified under HSN 25231000 ?
It includes Cement clinkers
HSN Code 25231000 represents Cement clinkers under GST classification. This code helps businesses identify Cement clinkers correctly for billing, taxation, and trade. With HSN Code 25231000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cement clinkers.
HSN Code 25231000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement | 2523 | Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | Cement clinkers | 14% | 14% | 28% | 0% |
Description of goods
Cement clinkers
Chapter
25 – Salt; sulphur; earths and stone; plastering materials, lime and cement
Sub Chapter
2523 – Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
Cement clinkers does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Portland cement: White cement, whether or not artificially coloured | |
| Portland cement: Other: Ordinary portland cement, dry | |
| Portland cement: Other: Ordinary portland cement, coloured | |
| Portland cement: Other: Portland pozzolana Cement | |
| Portland cement: Other: Portland slag cement | |
| Portland cement: Other: Other | |
| Aluminous cement | |
| Other hydraulic cements: Sagol; ashmoh | |
| Other hydraulic cements: High alumina refractory cement | |
| Other hydraulic cements: Other |
Portland cement: White cement, whether or not artificially coloured
Portland cement: Other: Ordinary portland cement, dry
Portland cement: Other: Ordinary portland cement, coloured
Portland cement: Other: Portland pozzolana Cement
Portland cement: Other: Portland slag cement
Portland cement: Other: Other
Aluminous cement
Other hydraulic cements: Sagol; ashmoh
Other hydraulic cements: High alumina refractory cement
Other hydraulic cements: Other
It includes Cement clinkers
Under HSN 25231000, Cement clinkers attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.
If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.