--- title: "HSN Code for Portland cement: Ordinary, dry | HSN 25232910 GST Rate" description: "Find HSN and GST Rates for 25232910 related to Portland cement: Ordinary, dry with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-25232910/" --- # HSN Code 25232910: Portland cement: Ordinary, dry - [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: Other: Ordinary portland cement, dry | 14% | 14% | 28% | 0% | ## Frequently asked questions ### What products are classified under HSN 25232910 ? It includes Portland cement: Ordinary, dry ### Any common misclassification issue with Portland cement: Ordinary, dry? 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. ### Can we claim ITC on inputs used to trade Portland cement: Ordinary, dry? 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. ### Does packaging or labelling change the GST for Portland cement: Ordinary, dry? 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. ### Do e‑way bill and e‑invoice apply for Portland cement: Ordinary, dry? 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 much GST applies to Portland cement: Ordinary, dry? Under HSN 25232910, Portland cement: Ordinary, dry attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### How should mixed supplies be billed when Portland cement: Ordinary, dry is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Portland cement: Ordinary, dry; Nil for exempt items if applicable). ## India's trade performance: HSN Code 25232910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹185 Cr (−13.08% YoY) — 0.0050% of India's total exports - Imports: ₹204 Cr (+8.10% YoY) — 0.0034% of India's total imports - Trade balance: −₹18 Cr (Deficit); surplus rank #9490 of 12657 HSN codes - Share of Sub-Chapter 2523: 43.73% of its exports; import side 15.73% - Rank within Sub-Chapter 2523: #1 of 11 by export value; import-side #3 ### Key metrics - Export CAGR: -19.54% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1915 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +4.66% in FY 2023-24 - Contribution to Sub-Ch. 2523: 43.73% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 25232910 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 | 683.76 | 0.0299% | — | 33.69% | 488.26 | 0.0136% | — | 49.65% | +195.50 | #482 | | FY 2019-20 | 617.31 | 0.0280% | −9.72% | 64.71% | 175.74 | 0.0052% | −64.01% | 19.52% | +441.57 | #534 | | FY 2020-21 | 452.87 | 0.0211% | −26.64% | 51.69% | 185.15 | 0.0064% | +5.35% | 19.90% | +267.72 | #744 | | FY 2021-22 | 331.49 | 0.0106% | −26.80% | 53.57% | 163.50 | 0.0036% | −11.69% | 17.73% | +167.99 | #1203 | | FY 2022-23 | 203.87 | 0.0056% | −38.50% | 62.13% | 109.45 | 0.0019% | −33.06% | 12.08% | +94.42 | #1717 | | FY 2023-24 | 213.38 | 0.0059% | +4.66% | 55.00% | 188.59 | 0.0034% | +72.31% | 15.50% | +24.79 | #1711 | | FY 2024-25 | 185.46 | 0.0050% | −13.08% | 43.73% | 203.87 | 0.0034% | +8.10% | 15.73% | −18.41 | #1915 | - CAGR (7-year): exports -19.54%/yr, imports -13.55%/yr (consistently Deficit) ## Key trade insights: HSN Code 25232910 export-import analysis ### Export decline: -19.54% CAGR over 7 years India's exports under HSN Code 25232910 have declined at a compound annual rate of -19.54% over 7 fiscal years, falling from ₹683.76 Crore in FY 2018-19 to ₹185.46 Crore in FY 2024-25. ### HSN Code 25232910 ranked #1915 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 25232910 ranks #1915 out of 12657 HSN codes by total export value. Within Sub-Chapter 2523, it ranks #1 of 11. By trade surplus, it ranks #9490 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 25232910 exports The strongest single-year export movement for HSN Code 25232910 was recorded in FY 2023-24, when exports surged by 4.66% over the prior year. ### India records a trade deficit of ₹18.41 Crore in HSN Code 25232910 goods In FY 2024-25, India's imports of ₹203.87 Cr exceeded exports of ₹185.46 Cr, resulting in a trade deficit of ₹18.41 Crore — ranking #9490 of 12657 by surplus magnitude. ### Import growth of -13.55% CAGR signals stable import dependency for Portland cement: Ordinary, dry India's imports under HSN Code 25232910 have grown at -13.55% CAGR, reaching ₹203.87 Crore in FY 2024-25. ### HSN Code 25232910 contributes 43.73% of Sub-Chapter 2523 exports — ranked #1 Among the 11 HSN codes under Sub-Chapter 2523, HSN Code 25232910 ranks #1 by export value — accounting for 43.73% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 15.73% share (rank #3). ## 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 (this hsn code) | ₹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](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 |