25239020 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: High Alumina Refractory Cement, 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: High Alumina Refractory Cement 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 25239020
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 - Other Hydraulic Cements: High Alumina Refractory Cement under HSN 25239020 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 25239020?
Manufacturers, wholesalers, retailers, and 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 - Other Hydraulic Cements: High Alumina Refractory Cement are required to mention HSN 25239020 on all tax documents. This classification under Mineral Products-Salt; Sulphu applies to businesses of all sizes operating within Chapter 25. Proper usage ensures accurate return filing and audit compliance.
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 - Other Hydraulic Cements: High Alumina Refractory Cement? GST registration is your first compliance requirement for HSN 25239020 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 25239020 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: High Alumina Refractory 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)
HSN Code 25239020 is used to classify 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: High Alumina Refractory Cement under Chapter 25 – Mineral Products-Salt; Sulphu for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
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: High Alumina Refractory Cement, CGST applies at 14.00% and SGST/UTGST at 14.00% for intrastate supplies. Interstate transactions are taxed under IGST at 28.00%.
Yes, GST registration is mandatory for 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 - Other Hydraulic Cements: High Alumina Refractory Cement under HSN 25239020. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Mineral Products-Salt; Sulphu, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.
