--- title: "HSN Code for White cement | HSN 25232100 GST Rate" description: "Find HSN and GST Rates for 25232100 related to White cement with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-25232100/" --- # HSN Code 25232100: White cement - [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 | | --- | --- | --- | --- | --- | | Portland cement: White cement, whether or not artificially coloured | 14% | 14% | 28% | 0% | ## Frequently asked questions ### What products are classified under HSN 25232100 ? It includes White cement ### Do e‑way bill and e‑invoice apply for White cement? 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. ### How should mixed supplies be billed when White cement is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for White cement; Nil for exempt items if applicable). ### Any common misclassification issue with White cement? 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. ### Does packaging or labelling change the GST for White cement? 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 White cement? 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. ## India's trade performance: HSN Code 25232100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹14 Cr (+18.47% YoY) — 0.0004% of India's total exports - Imports: ₹251 Cr (−3.91% YoY) — 0.0041% of India's total imports - Trade balance: −₹237 Cr (Deficit); surplus rank #11435 of 12657 HSN codes - Share of Sub-Chapter 2523: 3.33% of its exports; import side 19.39% - Rank within Sub-Chapter 2523: #5 of 11 by export value; import-side #2 ### Key metrics - Export CAGR: -6.79% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5341 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +18.47% in FY 2024-25 - Contribution to Sub-Ch. 2523: 3.33% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 25232100 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 | 21.52 | 0.0009% | — | 1.06% | 50.03 | 0.0014% | — | 5.09% | −28.51 | #4010 | | FY 2019-20 | 17.67 | 0.0008% | −17.89% | 1.85% | 111.53 | 0.0033% | +122.93% | 12.39% | −93.86 | #4281 | | FY 2020-21 | 17.99 | 0.0008% | +1.81% | 2.05% | 132.15 | 0.0045% | +18.49% | 14.21% | −114.16 | #4341 | | FY 2021-22 | 17.79 | 0.0006% | −1.11% | 2.88% | 147.33 | 0.0032% | +11.49% | 15.98% | −129.54 | #4743 | | FY 2022-23 | 16.04 | 0.0004% | −9.84% | 4.89% | 202.78 | 0.0035% | +37.64% | 22.37% | −186.74 | #4976 | | FY 2023-24 | 11.91 | 0.0003% | −25.75% | 3.07% | 261.52 | 0.0047% | +28.97% | 21.49% | −249.61 | #5493 | | FY 2024-25 | 14.11 | 0.0004% | +18.47% | 3.33% | 251.29 | 0.0041% | −3.91% | 19.39% | −237.18 | #5341 | - CAGR (7-year): exports -6.79%/yr, imports 30.87%/yr (consistently Deficit) ## Key trade insights: HSN Code 25232100 export-import analysis ### Export decline: -6.79% CAGR over 7 years India's exports under HSN Code 25232100 have declined at a compound annual rate of -6.79% over 7 fiscal years, falling from ₹21.52 Crore in FY 2018-19 to ₹14.11 Crore in FY 2024-25. ### HSN Code 25232100 ranked #5341 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 25232100 ranks #5341 out of 12657 HSN codes by total export value. Within Sub-Chapter 2523, it ranks #5 of 11. By trade surplus, it ranks #11435 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 25232100 exports The strongest single-year export movement for HSN Code 25232100 was recorded in FY 2024-25, when exports surged by 18.47% over the prior year. ### India records a trade deficit of ₹237.18 Crore in HSN Code 25232100 goods In FY 2024-25, India's imports of ₹251.29 Cr exceeded exports of ₹14.11 Cr, resulting in a trade deficit of ₹237.18 Crore — ranking #11435 of 12657 by surplus magnitude. ### Import growth of 30.87% CAGR signals rising demand for White cement India's imports under HSN Code 25232100 have grown at 30.87% CAGR, reaching ₹251.29 Crore in FY 2024-25. ### HSN Code 25232100 contributes 3.33% of Sub-Chapter 2523 exports — ranked #5 Among the 11 HSN codes under Sub-Chapter 2523, HSN Code 25232100 ranks #5 by export value — accounting for 3.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 19.39% share (rank #2). ## 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](https://busy.in/hsn/hsn-25231000/) | ₹20 Cr | | #5 | HSN Code 25232100: White cement (this hsn code) | ₹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 |