--- title: "HSN Code for Portland cement: Other: Portland slag cement | HSN 25232940 GST Rate" description: "Find HSN and GST Rates for 25232940 related to Portland cement: Other: Portland slag cement with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-25232940/" --- # HSN Code 25232940: Portland cement: Other: Portland slag 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: Other: Portland slag cement | 14% | 14% | 28% | 0% | ## Frequently asked questions ### What products are classified under HSN 25232940 ? It includes Portland cement: Other: Portland slag cement ### Do e‑way bill and e‑invoice apply for Portland cement: Other: Portland slag 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. ### Any common misclassification issue with Portland cement: Other: Portland slag 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 Portland cement: Other: Portland slag 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. ### How much GST applies to Portland cement: Other: Portland slag cement? Under HSN 25232940, Portland cement: Other: Portland slag cement 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: Other: Portland slag cement is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Portland cement: Other: Portland slag cement; Nil for exempt items if applicable). ## India's trade performance: HSN Code 25232940 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+500.00% YoY) — 0.0000% of India's total exports - Imports: ₹9 Cr — 0.0001% of India's total imports - Trade balance: −₹9 Cr (Deficit); surplus rank #8960 of 12657 HSN codes - Share of Sub-Chapter 2523: 0.01% of its exports; import side 0.67% - Rank within Sub-Chapter 2523: #9 of 11 by export value; import-side #7 ### Key metrics - National export rank: #9965 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +500.00% in FY 2024-25 - Contribution to Sub-Ch. 2523: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 25232940 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 | Nil | 0.0000% | — | 0.00% | 4.86 | 0.0001% | — | 0.49% | −4.86 | — | | FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.04% | 5.43 | 0.0002% | +11.73% | 0.60% | −5.06 | #8433 | | FY 2020-21 | 1.73 | 0.0001% | +367.57% | 0.20% | 5.30 | 0.0002% | −2.39% | 0.57% | −3.57 | #7143 | | FY 2021-22 | 2.88 | 0.0001% | +66.47% | 0.47% | 3.68 | 0.0001% | −30.57% | 0.40% | −0.80 | #6935 | | FY 2022-23 | 1.17 | 0.0000% | −59.38% | 0.36% | < ₹1 Crore | 0.0000% | −84.51% | 0.06% | +0.60 | #7966 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −99.15% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.01 | #10473 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +500.00% | 0.01% | 8.65 | 0.0001% | — | 0.67% | −8.59 | #9965 | - CAGR (7-year): exports —/yr, imports 10.09%/yr (consistently Deficit) ## Key trade insights: HSN Code 25232940 export-import analysis ### Export snapshot for HSN Code 25232940 India exported ₹0.06 Crore worth of Portland cement: Other: Portland slag cement in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 25232940 ranked #9965 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 25232940 ranks #9965 out of 12657 HSN codes by total export value. Within Sub-Chapter 2523, it ranks #9 of 11. By trade surplus, it ranks #8960 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 25232940 exports The strongest single-year export movement for HSN Code 25232940 was recorded in FY 2024-25, when exports surged by 500.00% over the prior year. ### India records a trade deficit of ₹8.59 Crore in HSN Code 25232940 goods In FY 2024-25, India's imports of ₹8.65 Cr exceeded exports of ₹0.06 Cr, resulting in a trade deficit of ₹8.59 Crore — ranking #8960 of 12657 by surplus magnitude. ### Import growth of 10.09% CAGR signals rising demand for Portland cement: Other: Portland slag cement India's imports under HSN Code 25232940 have grown at 10.09% CAGR, reaching ₹8.65 Crore in FY 2024-25. ### HSN Code 25232940 contributes 0.01% of Sub-Chapter 2523 exports — ranked #9 Among the 11 HSN codes under Sub-Chapter 2523, HSN Code 25232940 ranks #9 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.67% share (rank #7). ## 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](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 (this hsn code) | < ₹1 Crore | | #10 | [HSN Code 25232920: Ordinary Portland cement, colored](https://busy.in/hsn/hsn-25232920/) | < ₹1 Crore |