What products are classified under HSN 25232990 ?
It includes Portland Cement| Other| Other
HSN Code 25232990 represents Portland Cement| Other| Other under GST classification. This code helps businesses identify Portland Cement| Other| Other correctly for billing, taxation, and trade. With HSN Code 25232990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Portland Cement| Other| Other.
HSN Code 25232990 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: Other | 14% | 14% | 28% | 0% |
Description of goods
Portland cement: Other: Other
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
Portland Cement| Other| Other 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: Ordinary portland cement, coloured | |
| Portland cement: Other: Portland pozzolana Cement | |
| Portland cement: Other: Portland slag cement | |
| 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: Ordinary portland cement, coloured
Portland cement: Other: Portland pozzolana Cement
Portland cement: Other: Portland slag cement
Aluminous cement
Other hydraulic cements: Sagol; ashmoh
Other hydraulic cements: High alumina refractory cement
Other hydraulic cements: Other
It includes Portland Cement| Other| Other
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.
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 separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Portland Cement/ Other/ Other; Nil for exempt items if applicable).
Under HSN 25232990, Portland Cement/ Other/ Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
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.