HSN Code 25232910 represents Portland cement: Ordinary, dry under GST classification. This code helps businesses identify Portland cement: Ordinary, dry correctly for billing, taxation, and trade. With HSN Code 25232910, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Portland cement: Ordinary, dry.
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HSN Code 25232910 relates to the following description.
Description of Goods
Portland cement: Other: Ordinary portland cement, dry
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%
Portland cement: Ordinary, dry does not include products with the following descriptions.
Cement clinkers
Portland cement: White cement, whether or not artificially coloured
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: White cement, whether or not artificially coloured
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₹185 Cr
0.0050% of India’s total exports
India’s Imports
FY 2024-25₹204 Cr
0.0034% of India’s total imports
Trade Balance
FY 2024-25−₹18 Cr
Surplus rank #9490 of 12657 HSN codes
% of Sub-Chapter 2523
FY 2024-2543.73%
Share of Sub-Chapter 2523’s total exports in FY 2024-25
Import side: 15.73% of Sub-Chapter 2523’s imports
Rank Within Sub-Chapter 2523
FY 2024-25#1 of 11
Position by export value among HSN codes in Sub-Chapter 2523
Import-side rank: #3 of 11
At a glance
−19.54%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#1915
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+4.66%
Peak Growth Year
FY 2023-24 · strongest single-year move
43.73%
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
+195.50
Exports
683.76 ₹ Cr
0.0299% share
— YoY
33.69% of Sub-Ch. 2523
Imports
488.26 ₹ Cr
0.0136% share
— YoY
49.65% of Sub-Ch. 2523
Balance
+441.57
Exports
617.31 ₹ Cr
0.0280% share
−9.72% YoY
64.71% of Sub-Ch. 2523
Imports
175.74 ₹ Cr
0.0052% share
−64.01% YoY
19.52% of Sub-Ch. 2523
Balance
+267.72
Exports
452.87 ₹ Cr
0.0211% share
−26.64% YoY
51.69% of Sub-Ch. 2523
Imports
185.15 ₹ Cr
0.0064% share
+5.35% YoY
19.90% of Sub-Ch. 2523
Balance
+167.99
Exports
331.49 ₹ Cr
0.0106% share
−26.80% YoY
53.57% of Sub-Ch. 2523
Imports
163.50 ₹ Cr
0.0036% share
−11.69% YoY
17.73% of Sub-Ch. 2523
Balance
+94.42
Exports
203.87 ₹ Cr
0.0056% share
−38.50% YoY
62.13% of Sub-Ch. 2523
Imports
109.45 ₹ Cr
0.0019% share
−33.06% YoY
12.08% of Sub-Ch. 2523
Balance
+24.79
Exports
213.38 ₹ Cr
0.0059% share
+4.66% YoY
55.00% of Sub-Ch. 2523
Imports
188.59 ₹ Cr
0.0034% share
+72.31% YoY
15.50% of Sub-Ch. 2523
Balance
−18.41
Exports
185.46 ₹ Cr
0.0050% share
−13.08% YoY
43.73% of Sub-Ch. 2523
Imports
203.87 ₹ Cr
0.0034% share
+8.10% YoY
15.73% of Sub-Ch. 2523
CAGR · 7-Year
Exports
−19.54% /yr
Imports
−13.55% /yr
reference, FY 2024-25
Export
₹424.07 Cr
Import
₹1,295.69 Cr
Trade Balance
−871.62
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.
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.
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.
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.
India's imports under HSN Code 25232910 have grown at −13.55% CAGR, reaching ₹203.87 Crore in FY 2024-25.
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).
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 25232910 and GST compliance.
It includes 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.
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.
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.
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.
Under HSN 25232910, Portland cement: Ordinary, dry attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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).