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HSN 2523
Cement HSN Code 2523 and GST Rate
The HSN code for cement is 2523, covering Portland, pozzolana, slag, white and aluminous cement and cement clinkers. GST on cement is 18% from 22 September 2025, down from 28% under GST 2.0.
- HSN code
- 2523
- GST rate
- 18%
- Rates as of
- GST 2.0 (from 22 Sep 2025)
- Last checked
Cement HSN code list with GST rates
| HSN code | Description | GST |
|---|---|---|
| 25231000 | Cement clinkers | 18% |
| 25232100 | White cement, whether or not artificially coloured | 18% |
| 25232910 | Ordinary Portland cement (OPC) | 18% |
| 25232930 | Portland pozzolana cement (PPC) | 18% |
| 25232940 | Portland slag cement (PSC) | 18% |
| 25233000 | Aluminous cement | 18% |
GST on cement after GST 2.0
Cement was one of the few construction materials at 28%. From 22 September 2025 it moved to 18%. A 50 kg bag priced at ₹350 before tax now carries ₹63 GST (₹31.50 CGST + ₹31.50 SGST) instead of ₹98.
Concrete blocks, pavers and other articles of cement fall under HSN 6810, not 2523.
Which 8-digit code to use
Use 25232910 for OPC 43/53 grade, 25232930 for PPC and 25232940 for slag cement. Businesses with turnover above ₹5 crore must show at least 6 digits (252329) on tax invoices; most ERPs simply use the full 8-digit code.
GST calculator for cement
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Frequently Asked Questions
What is the HSN code for cement?
Cement falls under HSN 2523. Ordinary Portland cement is 25232910, Portland pozzolana cement 25232930 and white cement 25232100.
What is the GST rate on cement in 2026?
18%, effective 22 September 2025. Before GST 2.0 it was 28%.
What is the HSN code for OPC 53 grade cement?
OPC of any grade is classified under 25232910 (ordinary Portland cement).
What is the HSN code for PPC cement?
Portland pozzolana cement is classified under 25232930.
What is the HSN code for white cement?
White cement, whether or not artificially coloured, is 25232100.
Is cement still taxed at 28% GST?
No. Cement moved from 28% to 18% from 22 September 2025.
How many digits of the HSN or SAC code must be shown on an invoice?
Businesses with aggregate turnover up to ₹5 crore must show 4 digits on B2B invoices; above ₹5 crore, 6 digits are mandatory on all invoices.
What happens if the wrong HSN or SAC code is used?
A wrong code can lead to the wrong tax rate, mismatches in returns and possible demands with interest and penalty. Correct the classification and, if tax was underpaid, pay the difference with interest.
Where can the GST rate for a code be verified?
Check the current CBIC rate notifications for the exact tariff entry, description and conditions. Rates on this page reflect GST 2.0, effective 22 September 2025.
Is this page an official classification ruling?
No. Taxzentic is an independent reference. Classification depends on the exact product or service; seek professional advice or an advance ruling for disputed items.