Portland cement (OPC, PPC), white cement, slag cement, other hydraulic cements and clinker.
इस पेज का अनुवाद अभी नहीं हुआ है, इसलिए यह अंग्रेज़ी में दिख रहा है।
Cement falls under HSN 2523, in chapter 25 (Salt, stone and cement).
Every hydraulic cement is in heading 2523, with ordinary and pozzolana portland cement in 252329 and white cement in 252321. The rate came down from 28% to 18% on 22 September 2025, the biggest change for the building trade. Ready mix concrete (382450), concrete blocks (6810) and wall putty (3214) are separate products, all at 18%.
| Code | Description |
|---|---|
| 252329 | Other portland cement (OPC and PPC grey cement) |
| 252321 | White portland cement |
| 252310 | Cement clinker |
| 252330 | Aluminous cement |
| 252390 | Other hydraulic cements (slag cement) |
The GST rate on cement is 18%. Before 22 September 2025 it was 28%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 2523 |
| Above Rs 5 crore | 6 on every invoice | 252329, 252321, 252310 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 25 |
Here is how a line for cement looks on a tax invoice within one state: 200 × bag of 50 kg at Rs 340.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Cement | 2523 | 200 × bag of 50 kg | 340.00 | 68,000.00 | 6,120.00 | 6,120.00 | 80,240.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 12,240.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 25 (Salt, stone and cement) covers: Salt, sand, stone, lime, gypsum, cement and similar mineral products.
Other pages in chapter 25
Products often bought, sold or invoiced together with cement:
Cement falls under HSN 2523: portland cement (OPC, PPC), white cement, slag cement, other hydraulic cements and clinker. Common 6 digit codes are 252329 for other portland cement (OPC and PPC grey cement) and 252321 for white portland cement.
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states. It was 28% until 21 September 2025.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 2523 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 252329, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
18%. Cement moved from 28% to 18% on 22 September 2025. Invoices dated before that keep the old rate.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.