HSN Code 25232940 provides the tax classification 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: Portland Slag Cement under Chapter 25 – Mineral Products-Salt; Sulphu of the GST tariff. 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: Portland Slag Cement must use this code for proper invoicing and return filing. Applicable taxes include CGST at 14.00%, SGST/UTGST at 14.00%, and IGST at 28.00%. The recognized 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 25232940
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: Portland Slag Cement classified under HSN Code 25232940, tax computation follows GST principles. CGST at 14.00% plus SGST/UTGST at 14.00% covers intrastate sales. IGST at 28.00% applies to interstate transactions. kg. is the prescribed measurement for Mineral Products-Salt; Sulphu under Chapter 25.
Who Should Use HSN Code 25232940?
Every entity transacting 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: Portland Slag Cement must quote HSN Code 25232940 on invoices. This includes traders, distributors, and e-commerce sellers operating under Mineral Products-Salt; Sulphu. Chapter 25 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Commencing trade 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: Portland Slag Cement? Secure GST registration to handle taxes on HSN 25232940 classified goods. Businesses with international operations in Mineral Products-Salt; Sulphu need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Proper use of HSN Code 25232940 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: Portland Slag Cement streamlines audit processes and supports valid credit claims. Stay updated on 14.00%, 14.00%, and 28.00% rates for Chapter 25 – Mineral Products-Salt; Sulphu through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 25232940 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 25232940 for accurate classification 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: Portland Slag Cement.
Can I claim input tax credit 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: Other: Portland Slag Cement purchases?
Yes, registered businesses can claim input tax credit 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: Other: Portland Slag Cement purchases made under HSN 25232940. Ensure your supplier mentions correct HSN code and GST rates (14.00%, 14.00%) on the invoice.
What is the difference between CGST and IGST for HSN 25232940?
CGST at 14.00% plus SGST/UTGST at 14.00% applies when 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: Portland Slag Cement is sold within the same state. IGST at 28.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading 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: Portland Slag Cement domestically?
No, Import Export Code is only required if you plan to import or export 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: Portland Slag Cement internationally. For domestic trade within Mineral Products-Salt; Sulphu, GST registration is sufficient.
