What products are classified under HSN 25239020 ?
It includes High alumina refractory cement
HSN Code 25239020 represents High alumina refractory cement under GST classification. This code helps businesses identify High alumina refractory cement correctly for billing, taxation, and trade. With HSN Code 25239020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of High alumina refractory cement.
HSN Code 25239020 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 | Other hydraulic cements: High alumina refractory cement | 14% | 14% | 28% | 0% |
Description of goods
Other hydraulic cements: High alumina refractory cement
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
High alumina refractory cement 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 | |
| Portland cement: Other: Other | |
| Aluminous cement | |
| Other hydraulic cements: Sagol; ashmoh | |
| 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
Portland cement: Other: Other
Aluminous cement
Other hydraulic cements: Sagol; ashmoh
Other hydraulic cements: Other
It includes High alumina refractory cement
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 High alumina refractory cement; Nil for exempt items if applicable).
Under HSN 25239020, High alumina refractory cement attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.