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HSN Code 2523 is used under Indian GST tax rules for billing, e-waybill generation, and GSTR reporting for goods under 25 - Salt, Sulphur, Earth, Stone, Cement & Lime.
This HSN code information is provided for reference based on current CBIC GST tariff schedules. Always verify specific sub-heading details with a qualified Chartered Accountant before filing returns.
Suppose you bill ₹10,000 (taxable value) for cement and quote HSN 2523 on the invoice. At 18% GST the tax works out as below.
| Supply type | Tax split | Tax amount | Invoice total |
|---|---|---|---|
| Within the same state | CGST 9% (₹900) + SGST 9% (₹900) | ₹1,800 | ₹11,800 |
| To another state | IGST 18% | ₹1,800 | ₹11,800 |
The rate for HSN 2523 changed from 28% to 18% with effect from 22 September 2025 (Notification 9/2025 – Integrated Tax (Rate)). Invoices dated before that use the old rate. Try other amounts in the GST calculator.
See the Cement & Hydraulic Cements guide for more codes in this group.
HSN Code 2523 attracts a standard GST rate of 18% (effective from 22 September 2025 under Notification 9/2025 – Integrated Tax (Rate), verified on 6 September 2026). For intra-state transactions, this is split into 9% CGST and 9% SGST. For inter-state transactions, 18% IGST applies.
Under 25 - Salt, Sulphur, Earth, Stone, Cement & Lime, HSN Code 2523 covers Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements.
You can use ManTech Studio's free GST Invoice Generator tool to create and print PDF invoices with HSN Code 2523, automatic 18% tax calculation, and payment QR codes.