HSN code · Customs Tariff of India · GST rate
25239090 is the 8-digit HSN code for “Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements”: tariff item 2523 90 90 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 90Tariff item 2523 90 90
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: Other
Tariff item 2523 90 90 · 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.
252390908 digits: 25 + 23 + 90 + 902523 90 90OtherHow 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 hydraulic cements.
Other. 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 25239090 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, 252390, goes on B2B tax invoices.
Many businesses show the full 25239090, 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 25239090 in the Customs Tariff of India: the other tariff items under heading 2523 and codes elsewhere in chapter 25. 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.
25232100Tariff item 2523 21 0025232910Tariff item 2523 29 1025232920Tariff item 2523 29 2025232930Tariff item 2523 29 3025232940Tariff item 2523 29 4025232990Tariff item 2523 29 9025239090, this page's code, is tariff item 2523 90 90 under the same heading.
25252010Heading 2525 · tariff item 2525 20 1025252030Heading 2525 · tariff item 2525 20 30Codes under other headings of chapter 25, salt, sulphur, earths and stones, plastering materials, lime and cement. Each page shows that code's own heading and GST rate entries.
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 252390; many businesses use the full 25239090.
Tariff item 2523 90 90 of the Customs Tariff of India, First Schedule: “Other”, under sub-heading 2523 90 (“Other hydraulic cements”), 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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