Chapter 25 of the GST framework covers Mineral Products-Salt; Sulphu, and HSN Code 25239090 specifically identifies 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 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 - Other Hydraulic Cements: Other. 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 25239090
The tax structure 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: Other under HSN Code 25239090 follows a dual taxation model. CGST is levied at 0.14 and SGST/UTGST at 0.14 for intrastate sales. Interstate transactions attract IGST at 0.28. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 25 – Mineral Products-Salt; Sulphu.
Who Should Use HSN Code 25239090?
Any business engaged in 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: Other must apply HSN 25239090 on invoices. The Mineral Products-Salt; Sulphu category under Chapter 25 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
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: Other? GST registration is your first compliance requirement for HSN 25239090 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
Correct HSN Code 25239090 application 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: Other ensures smooth input credit utilization and assessment processes. Track 0.14, 0.14, and 0.28 rate changes for Chapter 25 – Mineral Products-Salt; Sulphu through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 25239090 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 25239090 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: Other.
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 - Other Hydraulic Cements: Other 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 - Other Hydraulic Cements: Other purchases made under HSN 25239090. Ensure your supplier mentions correct HSN code and GST rates (0.14, 0.14) on the invoice.
What is the difference between CGST and IGST for HSN 25239090?
CGST at 0.14 plus SGST/UTGST at 0.14 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: Other is sold within the same state. IGST at 0.28 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 - Other Hydraulic Cements: Other 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 - Other Hydraulic Cements: Other internationally. For domestic trade within Mineral Products-Salt; Sulphu, GST registration is sufficient.
