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Cement is classified under HSN heading 2523. GST as on 26 October 2026: 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Cement?
GST on Cement as on 26 October 2026: 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 28% → 18% (2523). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 28% | 18% | 2523 | If you sell Portland, aluminous, slag, super sulphate or similar hydraulic cement, coloured or not, or as clinker, GST is 18%. | 9/2025-CT(R), entry 9 |
GST rate on Cement since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2025 | 28% |
| 22 September 2025 | today | 18% |
The GST rate on Cement is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
2523 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
| Code | Description (as in the tariff) |
|---|---|
252310 | Cement clinkers |
25231000 | Cement clinkers |
252321 | White cement, whether or not artificially coloured |
25232100 | White cement, whether or not artificially coloured |
252329 | Other |
25232910 | Ordinary portland cement, dry |
25232920 | Ordinary portland cement, coloured |
25232930 | Portland pozzolana cement |
25232940 | Portland slag cement |
25232990 | Other |
252330 | Aluminous cement |
25233000 | Aluminous cement |
252390 | Other hydraulic cements |
25239010 | Sagol, ashmoh |
25239020 | High alumina refractory cement |
25239090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Salt (Namak)
2501 - Sand (River sand)
2505 - Granite and building stone
2516 - Gravel, stone chips and jelly (Gitti)
2517 - Bricks
6901 - Iron and steel (TMT bars)
72 - Copper
74 - Wood and timber
44 - Glass
70 - Plastic
39 - Paper
4802 - Books
4901
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
