HSN Code 25231000 represents Cement clinkers under GST classification. This code helps businesses identify Cement clinkers correctly for billing, taxation, and trade. With HSN Code 25231000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Cement clinkers.
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HSN Code 25231000 relates to the following description.
Description of Goods
Cement clinkers
Chapter
25 - Salt; sulphur; earths and stone; plastering materials, lime and cement
Sub Chapter
2523 - Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
CGST
14%
SGST
14%
IGST
28%
CESS
0%
Cement clinkers does not include products with the following descriptions.
Portland cement: White cement, whether or not artificially coloured
Portland cement: Other: Ordinary portland cement, dry
Portland cement: Other: Ordinary portland cement, coloured
Portland cement: Other: Portland pozzolana Cement
Portland cement: Other: Portland slag cement
Portland cement: Other: Other
Aluminous cement
Other hydraulic cements: Sagol; ashmoh
Other hydraulic cements: High alumina refractory cement
Other hydraulic cements: Other
Portland cement: White cement, whether or not artificially coloured
Portland cement: Other: Ordinary portland cement, dry
Portland cement: Other: Ordinary portland cement, coloured
Portland cement: Other: Portland pozzolana Cement
Portland cement: Other: Portland slag cement
Portland cement: Other: Other
Aluminous cement
Other hydraulic cements: Sagol; ashmoh
Other hydraulic cements: High alumina refractory cement
Other hydraulic cements: Other
India’s Exports
FY 2024-25₹20 Cr
0.0005% of India’s total exports
India’s Imports
FY 2024-25₹590 Cr
0.0097% of India’s total imports
Trade Balance
FY 2024-25−₹571 Cr
Surplus rank #11977 of 12657 HSN codes
% of Sub-Chapter 2523
FY 2024-254.62%
Share of Sub-Chapter 2523’s total exports in FY 2024-25
Import side: 45.57% of Sub-Chapter 2523’s imports
Rank Within Sub-Chapter 2523
FY 2024-25#4 of 11
Position by export value among HSN codes in Sub-Chapter 2523
Import-side rank: #1 of 11
At a glance
−49.96%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#4909
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+186.67%
Peak Growth Year
FY 2023-24 · strongest single-year move
4.62%
Contribution to Sub-Ch. 2523
Share of Sub-Chapter 2523 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+983.92
Exports
1,247.78 ₹ Cr
0.0546% share
— YoY
61.49% of Sub-Ch. 2523
Imports
263.86 ₹ Cr
0.0074% share
— YoY
26.83% of Sub-Ch. 2523
Balance
−149.90
Exports
270.94 ₹ Cr
0.0123% share
−78.29% YoY
28.40% of Sub-Ch. 2523
Imports
420.84 ₹ Cr
0.0126% share
+59.49% YoY
46.74% of Sub-Ch. 2523
Balance
−65.12
Exports
341.06 ₹ Cr
0.0159% share
+25.88% YoY
38.93% of Sub-Ch. 2523
Imports
406.18 ₹ Cr
0.0139% share
−3.48% YoY
43.66% of Sub-Ch. 2523
Balance
−195.65
Exports
197.23 ₹ Cr
0.0063% share
−42.17% YoY
31.87% of Sub-Ch. 2523
Imports
392.88 ₹ Cr
0.0086% share
−3.27% YoY
42.61% of Sub-Ch. 2523
Balance
−409.71
Exports
2.40 ₹ Cr
0.0001% share
−98.78% YoY
0.73% of Sub-Ch. 2523
Imports
412.11 ₹ Cr
0.0072% share
+4.89% YoY
45.47% of Sub-Ch. 2523
Balance
−519.03
Exports
6.88 ₹ Cr
0.0002% share
+186.67% YoY
1.77% of Sub-Ch. 2523
Imports
525.91 ₹ Cr
0.0094% share
+27.61% YoY
43.22% of Sub-Ch. 2523
Balance
−570.80
Exports
19.60 ₹ Cr
0.0005% share
+184.88% YoY
4.62% of Sub-Ch. 2523
Imports
590.40 ₹ Cr
0.0097% share
+12.26% YoY
45.57% of Sub-Ch. 2523
CAGR · 7-Year
Exports
−49.96% /yr
Imports
14.37% /yr
reference, FY 2024-25
Export
₹424.07 Cr
Import
₹1,295.69 Cr
Trade Balance
−871.62
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.
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.
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.
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.
India's imports under HSN Code 25231000 have grown at 14.37% CAGR, reaching ₹590.40 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 25231000 and GST compliance.
It includes Cement clinkers
Under HSN 25231000, Cement clinkers attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
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.
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.