HSN Code 25232940 represents Portland cement: Other: Portland slag cement under GST classification. This code helps businesses identify Portland cement: Other: Portland slag cement correctly for billing, taxation, and trade. With HSN Code 25232940, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Portland cement: Other: Portland slag cement.
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HSN Code 25232940 relates to the following description.
Description of Goods
Portland cement: Other: Portland slag cement
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: Other: Portland slag cement 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, dry
Portland cement: Other: Ordinary portland cement, coloured
Portland cement: Other: Portland pozzolana 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, dry
Portland cement: Other: Ordinary portland cement, coloured
Portland cement: Other: Portland pozzolana 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< ₹1 Crore
0.0000% of India’s total exports
India’s Imports
FY 2024-25₹9 Cr
0.0001% of India’s total imports
Trade Balance
FY 2024-25−₹9 Cr
Surplus rank #8960 of 12657 HSN codes
% of Sub-Chapter 2523
FY 2024-250.01%
Share of Sub-Chapter 2523’s total exports in FY 2024-25
Import side: 0.67% of Sub-Chapter 2523’s imports
Rank Within Sub-Chapter 2523
FY 2024-25#9 of 11
Position by export value among HSN codes in Sub-Chapter 2523
Import-side rank: #7 of 11
At a glance
#9965
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+500.00%
Peak Growth Year
FY 2024-25 · strongest single-year move
0.01%
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
−4.86
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 2523
Imports
4.86 ₹ Cr
0.0001% share
— YoY
0.49% of Sub-Ch. 2523
Balance
−5.06
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.04% of Sub-Ch. 2523
Imports
5.43 ₹ Cr
0.0002% share
+11.73% YoY
0.60% of Sub-Ch. 2523
Balance
−3.57
Exports
1.73 ₹ Cr
0.0001% share
+367.57% YoY
0.20% of Sub-Ch. 2523
Imports
5.30 ₹ Cr
0.0002% share
−2.39% YoY
0.57% of Sub-Ch. 2523
Balance
−0.80
Exports
2.88 ₹ Cr
0.0001% share
+66.47% YoY
0.47% of Sub-Ch. 2523
Imports
3.68 ₹ Cr
0.0001% share
−30.57% YoY
0.40% of Sub-Ch. 2523
Balance
+0.60
Exports
1.17 ₹ Cr
0.0000% share
−59.38% YoY
0.36% of Sub-Ch. 2523
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−84.51% YoY
0.06% of Sub-Ch. 2523
Balance
+0.01
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−99.15% YoY
0.00% of Sub-Ch. 2523
Imports
Nil ₹ Cr
0.0000% share
−100.00% YoY
0.00% of Sub-Ch. 2523
Balance
−8.59
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+500.00% YoY
0.01% of Sub-Ch. 2523
Imports
8.65 ₹ Cr
0.0001% share
— YoY
0.67% of Sub-Ch. 2523
CAGR · 7-Year
Exports
—
Imports
10.09% /yr
reference, FY 2024-25
Export
₹424.07 Cr
Import
₹1,295.69 Cr
Trade Balance
−871.62
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.
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.
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.
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.
India's imports under HSN Code 25232940 have grown at 10.09% CAGR, reaching ₹8.65 Crore in FY 2024-25.
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).
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 25232940 and GST compliance.
It includes 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.
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.
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.
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).