What is the GST (IGST) rate for HSN code 25232910?

HSN code 25232910 (Cement) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 25232910?

The Basic Customs Duty (BCD) for HSN code 25232910 is 0%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 25232910 cover?

HSN code 25232910 covers Cement. It sits under Chapter 25 – Salt; sulphur; earths and stone; plastering materials, lime and cement, in Section V – MINERAL PRODUCTS.

What is the unit of measurement for HSN code 25232910?

The standard unit of quantity (UQC) for HSN code 25232910 is kg, as listed in the Customs Tariff.

What is the HSN code for OPC and PPC cement?

Ordinary Portland Cement (dry) is classified under 25232910, Portland Pozzolana Cement under 25232930 and Portland Slag Cement under 25232940. White cement falls under 25232100 and cement clinkers under 25231000.

HSN Code Finder · Product

Cement HSN Code 2523

Q: What is the HSN code for Cement?

The HSN code for Cement is 25232910, classified under Chapter 25 – Salt; sulphur; earths and stone; plastering materials, lime and cement of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Cement is classified under HSN heading 2523, covering Portland, aluminous, slag and supersulphate cements. Ordinary Portland Cement (OPC), Portland Pozzolana Cement (PPC) and Portland Slag Cement (PSC) each have their own 8-digit tariff item.

Search any HSN code

Heading

2523

Primary code

25232910

GST / IGST

18%

Customs duty (BCD)

Cement HSN codes & GST rates

The 8-digit HSN/HS codes under heading 2523 (portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
25232910	- Ordinary portland cement, dry	18%	0%
25232930	- Portland pozzolana Cement	18%	0%
25232940	- Portland slag cement	18%	0%
25232100	- White cement, whether or not artificially coloured	18%	10%
25231000	- Cement clinkers ---- Portland cement:	18%	10%

What is the HSN code for cement?

The HSN code for cement is 2523 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for cement the most common is 25232910, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How cement is classified under HSN

The HSN classification for cement narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 252-digitSalt; sulphur; earths and stone; plastering materials, lime and cement
25234-digit headingPORTLAND CEMENT, ALUMINOUS CEMENT, SLAG CEMENT, SUPERSULPHATE CEMENT AND SIMILAR HYDRAULIC CEMENTS, WHETHER OR NOT COLOURED OR IN THE FORM OF CLINKERS
2523296-digit subheading- Other :
252329108-digit tariff item- Ordinary portland cement, dry

Section V — MINERAL PRODUCTS

GST on cement

Cement (HSN 2523) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 25232910 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported cement

When cement (HSN 25232910) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 0%, AIDC 0%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹18. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 25232910 →

Conclusion

The HSN code for cement is 2523 at the heading level, with 25232910 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.