Need White Cement and Mattress HSN Code for GST Filing?

Knowing the correct HSN codes is vital for GST compliance and avoiding penalties. For white cement, use HSN code 2523.

The implementation of India’s Goods and Services Tax (GST) regime brought a simplified yet systematic approach to indirect taxation. One of the key features of GST is the use of HSN (Harmonized System of Nomenclature) codes to classify goods and services for taxation purposes. Whether you’re a supplier, manufacturer, or retailer, knowing the correct HSN codes is crucial to accurately file your GST returns and avoid unnecessary complications.

In this article, we’ll unravel everything you need to know about the white cement HSN code and mattresses. If you’ve ever wondered:

• “What is the white cement HSN code for GST filing?”
• “What is the mattress HSN code under GST rules?”

This comprehensive guide will give you all the answers.

What is an HSN Code, and Why is it Important?

An HSN code is a globally recognized six-digit code system that categorizes goods in a systematic and standardized manner. It is primarily designed by the World Customs Organization (WCO) and helps in the uniform classification of goods across international borders. India has adopted a modified version of the HSN code to meet domestic needs under the GST regime.

HSN codes are crucial for two main reasons:

• Accurate Tax Calculation: An incorrect HSN code can lead to improper tax categorization, resulting in overpayment or underpayment of taxes.
• Streamlined Admin Processes: The correct usage of HSN codes ensures faster and more efficient GST filing, invoicing, and compliance audits.

White Cement HSN Code Under GST Filing

What is White Cement?

White cement is a type of construction material distinct from ordinary Portland cement due to its color, fineness, and versatility. Unlike regular gray cement, white cement is used in high-end architectural finishes and decorative works where aesthetics are essential.

Understanding its HSN code is vital for accurate GST categorization.

White Cement HSN Code

The Harmonized System of Nomenclature (HSN) code for white cement is: 2523

HSN Classification:

• HSN Code: 2523
• Description: White Cement, including Portland cement, aluminous cement, and other hydraulic cements.
• GST Tax Rate: Typically falls under an 18% GST slab for white cement.

Tips for GST Filing with White Cement HSN Code

1. Invoice Accuracy: Always indicate the correct HSN code (2523) and applicable tax rate in your invoices.
2. Understanding Supply Chain Impact: Ensure all invoices and purchase orders reflect the appropriate HSN code to avoid reconciliation issues.
3. Verify Input Tax Credit (ITC): Check whether the supplier has used the correct HSN code for ITC claims.

Mattress HSN Code Under GST

What is a Mattress?

A mattress is an essential item used for sleeping or resting and is made from materials like foam, spring coils, latex, or hybrids. They come in different types such as orthopedic mattresses, memory foam, and hybrid models.

Mattress HSN Code

The mattress HSN code under GST varies depending on material and type. Common mattresses are classified under Chapter 94 of the HSN system.

• 9404: Base HSN Chapter Code for mattresses and supports.
• 9404 10 00: Mattresses made from cellular rubber or cellular plastics.
• 9404 21 90: Mattresses with spring interiors.
• 9404 29 90: Other mattresses, including foam, coir, or fabric mattresses.
  

GST Tax Rate: Mattresses generally fall under the 28% GST slab, making them a luxury item.

How to Use HSN Codes for GST Filing?

Step 1: Identify the Correct HSN Code

Ensure accurate classification to prevent mismatches in GSTR-1, GSTR-2A, and GSTR-3B.

Step 2: Update Your Invoicing

Mention HSN codes clearly in invoices with GST rates for transparency and ITC claims.

Step 3: File GST Returns

Include HSN codes correctly in supply and purchase entries when filing.

Step 4: Maintain Documentation

Keep invoices and records updated with the correct HSN codes for audits.

Common Challenges with HSN Codes in GST Filing

• Incorrect Classification: Leads to discrepancies in tax computation.
• Frequent Updates: Changes in GST slabs/HSN cause confusion.
• Import/Export Codes vs. Domestic Codes: Variations create compliance challenges.

Conclusion

Knowing the correct HSN codes is vital for GST compliance and avoiding penalties. For white cement, use HSN code 2523. For mattresses, use codes under 9404 depending on type and material.

By using these codes correctly, you ensure accurate tax calculations, streamlined invoicing, and smooth compliance. Stay updated, consult experts when needed, and simplify your GST filing process with the right HSN codes

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