HSN code · Customs Tariff of India · GST rate
25232940 is the 8-digit HSN code for “Portland cement: Other: Portland slag cement”: tariff item 2523 29 40 under heading 2523 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 25Heading 2523Sub-heading 2523 29Tariff item 2523 29 40
Portland cement: Other: Portland slag cement
Tariff item 2523 29 40 · Heading 2523 · Chapter 25, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
252329408 digits: 25 + 23 + 29 + 402523 29 40Portland slag cementHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 25 covers salt, sulphur, earths and stones, plastering materials, lime and cement. It sits in Section V, mineral products.
Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.
Other. Between the heading and this item the tariff also prints the line “Portland cement”.
Portland slag cement. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
1 entry of the GST rate notifications names this code's heading or particular goods in its chapter, and it carries carry 18%. No single rate is stated for 25232940 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entry that cites 2523 (this code's heading) | |||
| Schedule II, S. No. 9Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2523 | Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 2523, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 252329, goes on B2B tax invoices.
Many businesses show the full 25232940, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 1 entry in force from this date is listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 2523, portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers. The codes below sit closest to 25232940 in the Customs Tariff of India: the other tariff items under heading 2523. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
25232990Tariff item 2523 29 9025232910Tariff item 2523 29 1025232920Tariff item 2523 29 2025232930Tariff item 2523 29 3025239090Tariff item 2523 90 9025232100Tariff item 2523 21 0025232940, this page's code, is tariff item 2523 29 40 under the same heading. 4 of the codes listed share its sub-heading, 2523 29.
Questions
It depends on the goods: 1 entry of the rate notifications names this code's heading or particular goods in its chapter, and it carries 18%: Schedule II, S. No. 9 (18%). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 2523 or 252329; many businesses use the full 25232940.
Tariff item 2523 29 40 of the Customs Tariff of India, First Schedule: “Portland slag cement”, under sub-heading 2523 29 (“Other”), the line “Portland cement”, heading 2523 (“Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers”), in chapter 25 (salt, sulphur, earths and stones, plastering materials, lime and cement), Section V (mineral products). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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