HSN Code 2523: Portland cement, white cement
HSN code 2523 classifies portland cement, white cement under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Portland cement, white cement falls in this bucket. Full ITC available.
Sample Calculation for Portland cement, white cement
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use HSN Code 2523
Use HSN code 2523 on every tax invoice for portland cement, white cement. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 2523
What is HSN code 2523?
HSN code 2523 classifies portland cement, white cement under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Portland cement, white cement?
Portland cement, white cement attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Portland cement, white cement exempt from GST?
No. Portland cement, white cement attracts 18% GST on every taxable sale.