Chapter 25 of the GST framework covers Mineral Products-Salt; Sulphu, and HSN Code 25233000 specifically identifies Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers -Aluminous Cement 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 -Aluminous Cement. Tax rates applicable include CGST at 0.14, SGST/UTGST at 0.14, and IGST at 0.28 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 25233000
The taxation of Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers -Aluminous Cement under HSN Code 25233000 depends on supply location. Intrastate transactions require CGST at 0.14 and SGST/UTGST at 0.14. Interstate supplies are charged IGST at 0.28. Invoices should consistently use kg. for Mineral Products-Salt; Sulphu goods under Chapter 25.
Who Should Use HSN Code 25233000?
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 -Aluminous Cement must quote HSN Code 25233000 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
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 -Aluminous Cement? GST registration is your first compliance requirement for HSN 25233000 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
Proper use of HSN Code 25233000 for Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers -Aluminous Cement streamlines audit processes and supports valid credit claims. Stay updated on 0.14, 0.14, and 0.28 rates for Chapter 25 – Mineral Products-Salt; Sulphu through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 25233000?
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 -Aluminous Cement under HSN Code 25233000 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 25233000 mandatory for small businesses?
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 -Aluminous Cement must use HSN 25233000 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers -Aluminous Cement?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 25233000 for Mineral Products-Salt; Sulphu goods before invoicing.
Do I need AD Code registration for exporting Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers -Aluminous Cement?
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 -Aluminous Cement under Mineral Products-Salt; Sulphu. This registration links your bank account to process foreign currency payments from overseas buyers.
