HSN Code 25232100 represents White cement under GST classification. This code helps businesses identify White cement correctly for billing, taxation, and trade. With HSN Code 25232100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of White cement.
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HSN Code 25232100 relates to the following description.
Salt; sulphur; earths and stone; plastering materials, lime and cement
Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
Portland cement: White cement, whether or not artificially coloured
14%
14%
28%
0%
Description of Goods
Portland cement: White cement, whether or not artificially coloured
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%
White cement does not include products with the following descriptions.
Cement clinkers
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
Cement clinkers
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₹14 Cr
0.0004% of India’s total exports
India’s Imports
FY 2024-25₹251 Cr
0.0041% of India’s total imports
Trade Balance
FY 2024-25−₹237 Cr
Surplus rank #11435 of 12657 HSN codes
% of Sub-Chapter 2523
FY 2024-253.33%
Share of Sub-Chapter 2523’s total exports in FY 2024-25
Import side: 19.39% of Sub-Chapter 2523’s imports
Rank Within Sub-Chapter 2523
FY 2024-25#5 of 11
Position by export value among HSN codes in Sub-Chapter 2523
Import-side rank: #2 of 11
At a glance
−6.79%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#5341
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+18.47%
Peak Growth Year
FY 2024-25 · strongest single-year move
3.33%
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
−28.51
Exports
21.52 ₹ Cr
0.0009% share
— YoY
1.06% of Sub-Ch. 2523
Imports
50.03 ₹ Cr
0.0014% share
— YoY
5.09% of Sub-Ch. 2523
Balance
−93.86
Exports
17.67 ₹ Cr
0.0008% share
−17.89% YoY
1.85% of Sub-Ch. 2523
Imports
111.53 ₹ Cr
0.0033% share
+122.93% YoY
12.39% of Sub-Ch. 2523
Balance
−114.16
Exports
17.99 ₹ Cr
0.0008% share
+1.81% YoY
2.05% of Sub-Ch. 2523
Imports
132.15 ₹ Cr
0.0045% share
+18.49% YoY
14.21% of Sub-Ch. 2523
Balance
−129.54
Exports
17.79 ₹ Cr
0.0006% share
−1.11% YoY
2.88% of Sub-Ch. 2523
Imports
147.33 ₹ Cr
0.0032% share
+11.49% YoY
15.98% of Sub-Ch. 2523
Balance
−186.74
Exports
16.04 ₹ Cr
0.0004% share
−9.84% YoY
4.89% of Sub-Ch. 2523
Imports
202.78 ₹ Cr
0.0035% share
+37.64% YoY
22.37% of Sub-Ch. 2523
Balance
−249.61
Exports
11.91 ₹ Cr
0.0003% share
−25.75% YoY
3.07% of Sub-Ch. 2523
Imports
261.52 ₹ Cr
0.0047% share
+28.97% YoY
21.49% of Sub-Ch. 2523
Balance
−237.18
Exports
14.11 ₹ Cr
0.0004% share
+18.47% YoY
3.33% of Sub-Ch. 2523
Imports
251.29 ₹ Cr
0.0041% share
−3.91% YoY
19.39% of Sub-Ch. 2523
CAGR · 7-Year
Exports
−6.79% /yr
Imports
30.87% /yr
reference, FY 2024-25
Export
₹424.07 Cr
Import
₹1,295.69 Cr
Trade Balance
−871.62
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.
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.
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.
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.
India's imports under HSN Code 25232100 have grown at 30.87% CAGR, reaching ₹251.29 Crore in FY 2024-25.
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).
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 25232100 and GST compliance.
It includes 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.
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).
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.
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.