Chapter 25 of the GST framework covers Mineral Products-Salt; Sulphu, and HSN Code 25232920 specifically identifies 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 for taxation purposes. This classification is mandatory for all businesses engaged in the supply of 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. Tax rates applicable include CGST at 14.00%, SGST/UTGST at 14.00%, and IGST at 28.00% for interstate movements. The standard unit of measurement is 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 25232920
Tax liability 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: Other: Ordinary Portland Cement, Coloured under HSN 25232920 varies by transaction geography. CGST at 14.00% combined with SGST/UTGST at 14.00% applies to local sales. Interstate movement attracts IGST at 28.00%. All billing for Chapter 25 – Mineral Products-Salt; Sulphu products must use kg..
Who Should Use HSN Code 25232920?
Any business engaged in supplying 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 must apply HSN 25232920 on invoices. The Mineral Products-Salt; Sulphu category under Chapter 25 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Entering the 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 market requires essential registrations. GST registration enables legal tax collection on HSN 25232920 goods. For cross-border trade in Mineral Products-Salt; Sulphu items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Accurate HSN Code 25232920 usage 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: Other: Ordinary Portland Cement, Coloured simplifies reconciliation and protects against penalties. Keep current with 14.00%, 14.00%, and 28.00% updates for Chapter 25 – Mineral Products-Salt; Sulphu to ensure ongoing compliance.
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: Other: Ordinary Portland Cement, Coloured under HSN Code 25232920 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: Other: Ordinary Portland Cement, Coloured must use HSN 25232920 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 25232920 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: Other: Ordinary Portland Cement, Coloured under Mineral Products-Salt; Sulphu. This registration links your bank account to process foreign currency payments from overseas buyers.
