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HSN Code 25232910 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 opc and quote HSN 25232910 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 25232910 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 25232910 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 25232910 covers Ordinary Portland Cement (OPC), 43/53 grade.
You can use ManTech Studio's free GST Invoice Generator tool to create and print PDF invoices with HSN Code 25232910, automatic 18% tax calculation, and payment QR codes.