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While reading newspaper, I encountered a sentence as follows: "They say cost of production of cement would go up by Tk 10 per bag following the increase in taxes on limestone, its prime raw material." Now my question is, what is the parts of speech the word 'following' is? Is it Preposition or Conjunction or something else? Can you please explain that?

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  • It's a preposition formed by conversion formed through the conversion of the gerund-participle verb "following. We know it's not a verb because it cannot have a subject.
    – BillJ
    Mar 23, 2023 at 12:24

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It's a gerund structure being used as a preposition.

It's much like any other preposition of time ('after', for example).

McMillan dictionary confirms the word can be used as a preposition (among other things):

https://www.macmillandictionary.com/dictionary/british/following_1

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  • Can't it be a Conjunction as it seems to conncet two sententeces or semi-sentences? Mar 23, 2023 at 9:58
  • If you like. Preposiitions (again, think of "after") are often used to connect two clauses together.
    – Jaime
    Mar 23, 2023 at 10:06
  • In some grammar terminology, a preposition is defined as a type of conjunction. unacademy.com/content/difference-between/…
    – Jaime
    Mar 23, 2023 at 10:09
  • I must admit that the link I've given you above is not very consistent in its use of terminology. But it does seem clear that in this case "following" is a preposition (in the form of a gerund) being used as a conjunction.
    – Jaime
    Mar 23, 2023 at 10:17
  • It is a preposition formed by conversion from the gerund-participle verb form "following". It can't also be a conjunction; that would be theoretical impossibility since no word can belong to two different parts of speech simultaneously. Its part of speech is preposition and its function is head of the preposition phrase "following the increase in taxes on limestone".
    – BillJ
    Mar 23, 2023 at 12:31

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