25239010 is the designated HSN classification for Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers - Other Hydraulic Cements: Sagol; Ashmoh, categorized under Chapter 25 – Mineral Products-Salt; Sulphu in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers - Other Hydraulic Cements: Sagol; Ashmoh must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 14.00%, SGST/UTGST at 14.00% for local transactions, and IGST at 28.00% for interstate supplies. Quantities are measured in kg. for billing purposes.
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 25239010
Goods classified as Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers - Other Hydraulic Cements: Sagol; Ashmoh under HSN 25239010 are taxed based on transaction type. Local sales attract CGST at 14.00% plus SGST/UTGST at 14.00%. For supplies crossing state boundaries, IGST at 28.00% applies. Documentation must reflect kg. as the measurement standard for Chapter 25 – Mineral Products-Salt; Sulphu products.
Who Should Use HSN Code 25239010?
All businesses supplying Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers - Other Hydraulic Cements: Sagol; Ashmoh are obligated to use HSN 25239010 on tax invoices. From producers to retailers within Mineral Products-Salt; Sulphu, Chapter 25 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Planning to trade in Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers - Other Hydraulic Cements: Sagol; Ashmoh? Complete GST registration to legally collect taxes on goods under HSN 25239010. Businesses importing or exporting Mineral Products-Salt; Sulphu products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Proper use of HSN Code 25239010 for Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers - Other Hydraulic Cements: Sagol; Ashmoh 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)
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 25239010 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 - Other Hydraulic Cements: Sagol; Ashmoh.
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 - Other Hydraulic Cements: Sagol; Ashmoh purchases made under HSN 25239010. Ensure your supplier mentions correct HSN code and GST rates (14.00%, 14.00%) on the invoice.
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 - Other Hydraulic Cements: Sagol; Ashmoh is sold within the same state. IGST at 28.00% is charged when goods move across state borders or are imported.
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 - Other Hydraulic Cements: Sagol; Ashmoh internationally. For domestic trade within Mineral Products-Salt; Sulphu, GST registration is sufficient.
