---
title: "HSN Code for Portland cement: Portland pozzolan | HSN 25232930 GST Rate"
description: "Find HSN and GST Rates for 25232930 related to Portland cement: Portland pozzolan with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-25232930/"
---

# HSN Code 25232930: Portland cement: Portland pozzolan

- [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: Portland pozzolana Cement | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 25232930 ?

It includes Portland cement: Portland pozzolan

### How much GST applies to Portland cement: Portland pozzolan?

Under HSN 25232930, Portland cement: Portland pozzolan attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

### Do e‑way bill and e‑invoice apply for Portland cement: Portland pozzolan?

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.

### Does packaging or labelling change the GST for Portland cement: Portland pozzolan?

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 Portland cement: Portland pozzolan?

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.

### Any common misclassification issue with Portland cement: Portland pozzolan?

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.

## India's trade performance: HSN Code 25232930 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹6 Cr (−47.79% YoY) — 0.0002% of India's total exports
- Imports: ₹186 Cr (−2.63% YoY) — 0.0031% of India's total imports
- Trade balance: −₹180 Cr (Deficit); surplus rank #11244 of 12657 HSN codes
- Share of Sub-Chapter 2523: 1.45% of its exports; import side 14.37%
- Rank within Sub-Chapter 2523: #6 of 11 by export value; import-side #4

### Key metrics

- Export CAGR: -28.29% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6372 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +86.59% in FY 2022-23
- Contribution to Sub-Ch. 2523: 1.45% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 25232930

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 | 45.16 | 0.0020% | — | 2.23% | 73.57 | 0.0021% | — | 7.48% | −28.41 | #3004 |
| FY 2019-20 | 31.99 | 0.0015% | −29.16% | 3.35% | 74.95 | 0.0022% | +1.88% | 8.32% | −42.96 | #3515 |
| FY 2020-21 | 38.84 | 0.0018% | +21.41% | 4.43% | 99.83 | 0.0034% | +33.20% | 10.73% | −60.99 | #3315 |
| FY 2021-22 | 7.16 | 0.0002% | −81.57% | 1.16% | 130.41 | 0.0029% | +30.63% | 14.14% | −123.25 | #5908 |
| FY 2022-23 | 13.36 | 0.0004% | +86.59% | 4.07% | 123.88 | 0.0022% | −5.01% | 13.67% | −110.52 | #5241 |
| FY 2023-24 | 11.76 | 0.0003% | −11.98% | 3.03% | 191.27 | 0.0034% | +54.40% | 15.72% | −179.51 | #5506 |
| FY 2024-25 | 6.14 | 0.0002% | −47.79% | 1.45% | 186.24 | 0.0031% | −2.63% | 14.37% | −180.10 | #6372 |

- CAGR (7-year): exports -28.29%/yr, imports 16.74%/yr (consistently Deficit)

## Key trade insights: HSN Code 25232930 export-import analysis

### Export decline: -28.29% CAGR over 7 years

India's exports under HSN Code 25232930 have declined at a compound annual rate of -28.29% over 7 fiscal years, falling from ₹45.16 Crore in FY 2018-19 to ₹6.14 Crore in FY 2024-25.

### HSN Code 25232930 ranked #6372 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 25232930 ranks #6372 out of 12657 HSN codes by total export value. Within Sub-Chapter 2523, it ranks #6 of 11. By trade surplus, it ranks #11244 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 25232930 exports

The strongest single-year export movement for HSN Code 25232930 was recorded in FY 2022-23, when exports surged by 86.59% over the prior year.

### India records a trade deficit of ₹180.10 Crore in HSN Code 25232930 goods

In FY 2024-25, India's imports of ₹186.24 Cr exceeded exports of ₹6.14 Cr, resulting in a trade deficit of ₹180.10 Crore — ranking #11244 of 12657 by surplus magnitude.

### Import growth of 16.74% CAGR signals rising demand for Portland cement: Portland pozzolan

India's imports under HSN Code 25232930 have grown at 16.74% CAGR, reaching ₹186.24 Crore in FY 2024-25.

### HSN Code 25232930 contributes 1.45% of Sub-Chapter 2523 exports — ranked #6

Among the 11 HSN codes under Sub-Chapter 2523, HSN Code 25232930 ranks #6 by export value — accounting for 1.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.37% share (rank #4).

## 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](https://busy.in/hsn/hsn-25232100/) | ₹14 Cr |
| #6 | HSN Code 25232930: Portland cement: Portland pozzolan (this hsn code) | ₹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 |