Important Keyword: IGST Notification 23/2019, cement GST IGST, HSN 2523 cement GST, cement classification GST India, IGST cement notification,
Words: 860 Read time: 5 minutes.
Table of Contents
[F. No. 354/136/2019- TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 30th September, 2019
Notification No. 23/2019 - Integrated Tax (Rate): Seeks to amend notification No. 07/2019 - Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R......(E).- In exercise of the powers conferred by sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 07/2019- Integrated Tax (Rate), dated the 29th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 260 (E), dated the 29th March, 2019, namely:-
In the said notification, in the Table, against serial number 2, for the entry in column (2), the following entry shall be substituted, namely: -
“Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).”.
2. This notification shall come into force with effect from the 1st day of October, 2019.
(Ruchi Bisht)
Under Secretary to the
Government of India
Note: - The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 7/2019 - Integrated Tax (Rate), dated the 29th March, 2019, vide number G.S.R. 260 (E), dated the 29th March, 2019.
📚 Frequently Asked Questions (FAQs): Notification No. 23/2019 - Integrated Tax (Rate)
Q1: What is Notification No. 23/2019 – Integrated Tax (Rate)?
Answer:
It amends Notification No. 07/2019 – Integrated Tax (Rate) to clearly specify cement falling under HSN 2523, effective 1 October 2019 notfctn-23-2019-igst-rate-engli….
Q2: From which date is this amendment applicable?
Answer:
The amendment is applicable from 1 October 2019.
Q3: Which earlier notification is amended?
Answer:
Notification No. 07/2019 – Integrated Tax (Rate) dated 29 March 2019.
Q4: Which product is affected by this amendment?
Answer:
Cement classified under Chapter Heading 2523 of the Customs Tariff Act.
Q5: Does this notification change the GST rate on cement?
Answer:
No ❌.
It does not change the rate, only clarifies the description/classification.
Q6: Why is Chapter Heading 2523 important?
Answer:
HSN 2523 legally covers different types of cement such as:
Portland cement
Aluminous cement
Slag cement
This ensures uniform GST treatment.
Q7: Can you explain with a real-life example?
Answer:
📌 Example:
A trader supplies Portland cement inter-State.
👉 After this notification, there is no doubt that IGST applies as per HSN 2523 classification.
Q8: Does this apply only to inter-State supplies?
Answer:
Yes ✅.
This notification applies to IGST, which governs inter-State supplies.
Q9: Is this amendment based on GST Council recommendations?
Answer:
Yes ✅.
The notification is issued on the recommendations of the GST Council notfctn-23-2019-igst-rate-engli….
Q10: Does this impact GST registration?
Answer:
Indirectly.
Correct classification is essential for GST compliance and registration accuracy.
👉 Need GST registration support?
🔗 https://finodha.in/online-gst-registration/
Q11: Should businesses update their accounting systems?
Answer:
Yes ✅.
HSN mapping in billing and ERP systems should reflect HSN 2523 correctly.
Q12: Does this amendment reduce litigation?
Answer:
Yes ✅.
Clear classification reduces departmental disputes and show cause notices.
Q13: Is ITC affected by this amendment?
Answer:
No ❌.
ITC eligibility remains governed by Section 16 of the CGST Act.
Q14: Is this notification applicable across all States?
Answer:
Yes ✅.
IGST law applies uniformly across India.
Q15: Who should carefully review Notification No. 23/2019 – Integrated Tax (Rate)?
Answer:
Cement manufacturers
Infrastructure contractors
Traders & distributors
GST consultants
👉 Need expert help? Consult a Finodha GST Expert today!
🔗 https://finodha.in/gst-compliance
Conclusion🚀:
Notification No. 23/2019 – Integrated Tax (Rate) is a small but powerful clarification that strengthens GST certainty for the cement industry.
Download PDF: Notification No. 23/2019 - Integrated Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles:
