What products are classified under HSN 25232920 ?
It includes Ordinary Portland cement, colored
HSN Code 25232920 represents Ordinary Portland cement, colored under GST classification. This code helps businesses identify Ordinary Portland cement, colored correctly for billing, taxation, and trade. With HSN Code 25232920, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Ordinary Portland cement, colored.
HSN Code 25232920 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 | Portland cement: Other: Ordinary portland cement, coloured | 14% | 14% | 28% | 0% |
Description of goods
Portland cement: Other: Ordinary portland cement, coloured
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
Ordinary Portland cement, colored does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Cement clinkers | |
| Portland cement: White cement, whether or not artificially coloured | |
| Portland cement: Other: Ordinary portland cement, dry | |
| 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 |
Cement clinkers
Portland cement: White cement, whether or not artificially coloured
Portland cement: Other: Ordinary portland cement, dry
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 Ordinary Portland cement, colored
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Ordinary Portland cement, colored; Nil for exempt items if applicable).
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.
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.
Under HSN 25232920, Ordinary Portland cement, colored attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.