HSN code for cement.
Cement is classified under HSN code 2523 (PORTLAND CEMENT, ALUMINOUS CEMENT, SLAG CEMENT). The GST rate is 18%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
This code covers Portland cement, aluminous cement, slag cement, supersulphate cement and other similar hydraulic cements, whether colored or in clinker form. These are binding materials used in construction, concrete production, and masonry work.
gst rate for cement
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | Sch II S.No 99/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
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more specific codes under 2523
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Full detail — official text, every sub-code and rate history — on the HSN 2523 code page → · chapter 25 — SALT, SULPHUR, EARTHS AND STONE, PLASTERING MATERI
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing