The MSME registration asks for the business activity by NIC code. For manufacture of other cement and plaster n.e.c., that activity is 23949.
NIC code · National Industrial Classification 2008
23949 is the 5-digit NIC 2008 code for manufacture of other cement and plaster n.e.c.: a sub-class of class 2394, manufacture of cement, lime and plaster, within division 23, manufacture of other non-metallic mineral products. Search a code or activity below, or copy the code for your Udyam or SPICe+ form.
This code
Division 23Group 239Class 2394Sub-class 23949
Manufacture of other cement and plaster n.e.c.
Sub-class 23949 · Class 2394 · Group 239 · Division 23 · Section C, NIC 2008
The code
Where the code sits in the National Industrial Classification 2008, from section to sub-class, in the official wording.
239495 digits: 23 + 9 + 4 + 9NIC 2025 · Notice dated 16 October 2026
On 18 November 2025 the Ministry of Statistics and Programme Implementation released NIC 2025, which uses 6-digit codes aligned with the UN's ISIC Revision 5. This page shows the NIC 2008 code 23949. The matching NIC 2025 code will be added here once it is mapped from MoSPI's official concordance.
How to read it
An NIC code is built in layers. Each digit narrows the one before it: the division, the group, the class, and finally the 5-digit sub-class. Divisions themselves are grouped under lettered sections.
The broadest numbered layer. Division 23 covers manufacture of other non-metallic mineral products. It sits in section C, manufacturing.
Manufacture of non-metallic mineral products n.e.c.
Manufacture of cement, lime and plaster. The official note for this class is quoted below.
Manufacture of other cement and plaster n.e.c. The full 5-digit code you enter where a form asks for the business activity by NIC code.
What it covers
23949 is a sub-class of class 2394, manufacture of cement, lime and plaster. The NIC 2008 document explains the class in the note below, quoted exactly.
This class excludes:
- - manufacture of refractory mortars, concrete etc., see 2391
- - manufacture of articles of cement, see 2395
- - manufacture of articles of plaster, see 2395
- - manufacture of ready-mixed and dry-mix concrete and mortars, see 2395
- - manufacture of cements used in dentistry, see 3250
Where you use it
Two registration forms ask for the business activity by NIC code. This is where 23949 is entered.
The MSME registration asks for the business activity by NIC code. For manufacture of other cement and plaster n.e.c., that activity is 23949.
The company incorporation form asks for the main industrial activity of the proposed company by NIC code.
Not GST. GST registration does not use NIC codes; goods and services there are classified by HSN and SAC codes.
Choosing the right code
23949 is for manufacture of other cement and plaster n.e.c. The codes below sit closest to it in NIC 2008: the other sub-classes of class 2394 and other classes in group 239. Each has its own page with the official wording.
23941Class 2394 · another sub-class of the same class23942Class 2394 · another sub-class of the same class23943Class 2394 · another sub-class of the same class23944Class 2394 · another sub-class of the same class23945Class 2394 · another sub-class of the same classClass 2394 has 6 sub-classes in NIC 2008, including 23949.
These belong to other classes in group 239, manufacture of non-metallic mineral products n.e.c. 23949 itself is in class 2394. Use the search above for any other code on this page.
Questions
Manufacture of other cement and plaster n.e.c., in the National Industrial Classification 2008. It is a sub-class of class 2394, manufacture of cement, lime and plaster.
Class 2394, manufacture of cement, lime and plaster, has 6 sub-classes in NIC 2008. Besides 23949, they are: 23941 (Manufacture of clinkers and cement); 23942 (Manufacture of portland cement, aluminous cement, slag cement and similar hydraulic cement); 23943 (Manufacture of asbestos cement); 23944 (Manufacture of quicklime, slaked lime and hydraulic lime (excluding chewing lime)); 23945 (Manufacture of plasters of calcined gypsum or calcined sulphate).
In Udyam Registration, which asks for the business activity by NIC code, and in the SPICe+ company incorporation form, which asks for the main industrial activity by NIC code. GST registration does not use NIC codes.
About this page
The section, division, group, class and sub-class on this page, and the explanatory note for class 2394, are taken word for word from the official document “National Industrial Classification (All Economic Activities) 2008”, Central Statistical Organisation, Ministry of Statistics and Programme Implementation, Government of India.
This is reference information on the classification of a business activity. It is not advice on which code your own business should declare, and the official NIC document prevails if the two ever differ. A change in the classification, including the MoSPI concordance to NIC 2025, re-opens this page for checking.
Not sure which code fits your activity, or spotted a mismatch? Use the WhatsApp button on this page and tell us what the business sells and how.