Under the GST regime, HSN Code 25232100 classifies Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers - Portland Cement: White Cement, Whether Or Not Artificially Coloured within Chapter 25 – Mineral Products-Salt; Sulphu. This code is essential for businesses to correctly calculate and remit taxes on Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers - Portland Cement: White Cement, Whether Or Not Artificially Coloured. The applicable rates are CGST at 0.14, SGST/UTGST at 0.14 for within-state sales, and IGST at 0.28 for interstate supplies. Goods are quantified using kg..
HSN Codes under Chapter 25 – Mineral Products-Salt; Sulphu
Below are related HSN codes from Chapter 25 – Mineral Products-Salt; Sulphu for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Mineral Products-Salt; Sulphu... | 25010010 | Salt (Including Table Salt And Denatured Salt) And... | Nil | Nil | Nil |
| Mineral Products-Salt; Sulphu... | 25010020 | Salt (Including Table Salt And Denatured Salt) And... | Nil | Nil | Nil |
| Mineral Products-Salt; Sulphu... | 25010090 | Salt (Including Table Salt And Denatured Salt) And... | Nil | Nil | Nil |
| Mineral Products-Salt; Sulphu... | 25020000 | Unroasted Iron Pyrites | 0.025 | 0.025 | 0.05 |
| Mineral Products-Salt; Sulphu... | 25030010 | Sulphur Of All Kinds, Other Than Sublimed Sulphur,... | 2.50% | 2.50% | 5.00% |
| Mineral Products-Salt; Sulphu... | 25030090 | Sulphur Of All Kinds, Other Than Sublimed Sulphur,... | 0.025 | 0.025 | 0.05 |
| Mineral Products-Salt; Sulphu... | 25041010 | Natural Graphite - In Powder Or In Flakes:Graphite... | 2.50% | 2.50% | 5.00% |
| Mineral Products-Salt; Sulphu... | 25041020 | Natural Graphite - In Powder Or In Flakes:Graphite... | 2.50% | 2.50% | 5.00% |
| Mineral Products-Salt; Sulphu... | 25041090 | Natural Graphite - In Powder Or In Flakes:Other | 0.025 | 0.025 | 0.05 |
| Mineral Products-Salt; Sulphu... | 25049010 | Natural Graphite - Other: Graphite, Micronised | 2.50% | 2.50% | 5.00% |
GST Rates for HSN 25232100
For Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers - Portland Cement: White Cement, Whether Or Not Artificially Coloured classified under HSN Code 25232100, tax computation follows GST principles. CGST at 0.14 plus SGST/UTGST at 0.14 covers intrastate sales. IGST at 0.28 applies to interstate transactions. kg. is the prescribed measurement for Mineral Products-Salt; Sulphu under Chapter 25.
Who Should Use HSN Code 25232100?
Manufacturers, wholesalers, retailers, and exporters dealing in Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers - Portland Cement: White Cement, Whether Or Not Artificially Coloured are required to mention HSN 25232100 on all tax documents. This classification under Mineral Products-Salt; Sulphu applies to businesses of all sizes operating within Chapter 25. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Looking to deal in Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers - Portland Cement: White Cement, Whether Or Not Artificially Coloured? GST registration is your first compliance requirement for HSN 25232100 goods. International traders in Mineral Products-Salt; Sulphu products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Using HSN Code 25232100 accurately for Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers - Portland Cement: White Cement, Whether Or Not Artificially Coloured avoids compliance issues and facilitates credit claims. Monitor changes to 0.14, 0.14, and 0.28 rates for Chapter 25 – Mineral Products-Salt; Sulphu to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers - Portland Cement: White Cement, Whether Or Not Artificially Coloured under HSN Code 25232100 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers - Portland Cement: White Cement, Whether Or Not Artificially Coloured must use HSN 25232100 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 25232100 for Mineral Products-Salt; Sulphu goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers - Portland Cement: White Cement, Whether Or Not Artificially Coloured under Mineral Products-Salt; Sulphu. This registration links your bank account to process foreign currency payments from overseas buyers.
