--- title: "HSN Code for Cement clinkers | HSN 25231000 GST Rate" description: "Find HSN and GST Rates for 25231000 related to Cement clinkers with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-25231000/" --- # HSN Code 25231000: Cement clinkers - [Section 05: Guide to HSN Section 05](https://busy.in/hsn/section-05/) - [Chapter 25: Salt, Stones and Cement](https://busy.in/hsn/chapter-25/) - [Sub-chapter 2523: Portland & Similar Hydraulic Cements](https://busy.in/hsn/sub-chapter-2523/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Cement clinkers | 14% | 14% | 28% | 0% | ## Frequently asked questions ### What products are classified under HSN 25231000 ? It includes Cement clinkers ### How much GST applies to Cement clinkers? Under HSN 25231000, Cement clinkers attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Does packaging or labelling change the GST for Cement clinkers? For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil. ### Can we claim ITC on inputs used to trade Cement clinkers? If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Cement clinkers? Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Any common misclassification issue with Cement clinkers? Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 25231000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹20 Cr (+184.88% YoY) — 0.0005% of India's total exports - Imports: ₹590 Cr (+12.26% YoY) — 0.0097% of India's total imports - Trade balance: −₹571 Cr (Deficit); surplus rank #11977 of 12657 HSN codes - Share of Sub-Chapter 2523: 4.62% of its exports; import side 45.57% - Rank within Sub-Chapter 2523: #4 of 11 by export value; import-side #1 ### Key metrics - Export CAGR: -49.96% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4909 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +186.67% in FY 2023-24 - Contribution to Sub-Ch. 2523: 4.62% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 25231000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 2523 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2523 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1,247.78 | 0.0546% | — | 61.49% | 263.86 | 0.0074% | — | 26.83% | +983.92 | #265 | | FY 2019-20 | 270.94 | 0.0123% | −78.29% | 28.40% | 420.84 | 0.0126% | +59.49% | 46.74% | −149.90 | #1069 | | FY 2020-21 | 341.06 | 0.0159% | +25.88% | 38.93% | 406.18 | 0.0139% | −3.48% | 43.66% | −65.12 | #918 | | FY 2021-22 | 197.23 | 0.0063% | −42.17% | 31.87% | 392.88 | 0.0086% | −3.27% | 42.61% | −195.65 | #1656 | | FY 2022-23 | 2.40 | 0.0001% | −98.78% | 0.73% | 412.11 | 0.0072% | +4.89% | 45.47% | −409.71 | #7232 | | FY 2023-24 | 6.88 | 0.0002% | +186.67% | 1.77% | 525.91 | 0.0094% | +27.61% | 43.22% | −519.03 | #6186 | | FY 2024-25 | 19.60 | 0.0005% | +184.88% | 4.62% | 590.40 | 0.0097% | +12.26% | 45.57% | −570.80 | #4909 | - CAGR (7-year): exports -49.96%/yr, imports 14.37%/yr (consistently Deficit) ## Key trade insights: HSN Code 25231000 export-import analysis ### Export decline: -49.96% CAGR over 7 years India's exports under HSN Code 25231000 have declined at a compound annual rate of -49.96% over 7 fiscal years, falling from ₹1,247.78 Crore in FY 2018-19 to ₹19.60 Crore in FY 2024-25. ### HSN Code 25231000 ranked #4909 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 25231000 ranks #4909 out of 12657 HSN codes by total export value. Within Sub-Chapter 2523, it ranks #4 of 11. By trade surplus, it ranks #11977 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 25231000 exports The strongest single-year export movement for HSN Code 25231000 was recorded in FY 2023-24, when exports surged by 186.67% over the prior year. ### India records a trade deficit of ₹570.80 Crore in HSN Code 25231000 goods In FY 2024-25, India's imports of ₹590.40 Cr exceeded exports of ₹19.60 Cr, resulting in a trade deficit of ₹570.80 Crore — ranking #11977 of 12657 by surplus magnitude. ### Import growth of 14.37% CAGR signals rising demand for Cement clinkers India's imports under HSN Code 25231000 have grown at 14.37% CAGR, reaching ₹590.40 Crore in FY 2024-25. ### HSN Code 25231000 contributes 4.62% of Sub-Chapter 2523 exports — ranked #4 Among the 11 HSN codes under Sub-Chapter 2523, HSN Code 25231000 ranks #4 by export value — accounting for 4.62% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 45.57% share (rank #1). ## Related HSN Codes in Sub-Chapter 2523 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 25232910: Portland cement: Ordinary, dry](https://busy.in/hsn/hsn-25232910/) | ₹185 Cr | | #2 | [HSN Code 25239090: Other Hydraulic Cements\| Other](https://busy.in/hsn/hsn-25239090/) | ₹159 Cr | | #3 | [HSN Code 25233000: Aluminous cement](https://busy.in/hsn/hsn-25233000/) | ₹28 Cr | | #4 | HSN Code 25231000: Cement clinkers (this hsn code) | ₹20 Cr | | #5 | [HSN Code 25232100: White cement](https://busy.in/hsn/hsn-25232100/) | ₹14 Cr | | #6 | [HSN Code 25232930: Portland cement: Portland pozzolan](https://busy.in/hsn/hsn-25232930/) | ₹6 Cr | | #7 | [HSN Code 25239020: High alumina refractory cement](https://busy.in/hsn/hsn-25239020/) | ₹6 Cr | | #8 | [HSN Code 25232990: Portland Cement\| Other\| Other](https://busy.in/hsn/hsn-25232990/) | ₹5 Cr | | #9 | [HSN Code 25232940: Portland cement: Other: Portland slag cement](https://busy.in/hsn/hsn-25232940/) | < ₹1 Crore | | #10 | [HSN Code 25232920: Ordinary Portland cement, colored](https://busy.in/hsn/hsn-25232920/) | < ₹1 Crore |