--- title: "HSN Code for Portland Cement| Other| Other | HSN 25232990 GST Rate" description: "Find HSN and GST Rates for 25232990 related to Portland Cement| Other| Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-25232990/" --- # HSN Code 25232990: Portland Cement| Other| Other - [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: Other | 14% | 14% | 28% | 0% | ## Frequently asked questions ### What products are classified under HSN 25232990 ? It includes Portland Cement| Other| Other ### Does packaging or labelling change the GST for Portland Cement/ Other/ Other? 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/ Other/ Other? 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 should mixed supplies be billed when Portland Cement/ Other/ Other 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/ Other; Nil for exempt items if applicable). ### How much GST applies to Portland Cement/ Other/ Other? Under HSN 25232990, Portland Cement/ Other/ Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Portland Cement/ Other/ Other? 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/ Other/ Other? 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. ## India's trade performance: HSN Code 25232990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (−26.08% YoY) — 0.0001% of India's total exports - Imports: < ₹1 Crore (−47.22% YoY) — 0.0000% of India's total imports - Trade balance: ₹5 Cr (Surplus); surplus rank #3688 of 12657 HSN codes - Share of Sub-Chapter 2523: 1.29% of its exports; import side 0.01% - Rank within Sub-Chapter 2523: #8 of 11 by export value; import-side #8 ### Key metrics - Export CAGR: -17.97% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6493 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +295.80% in FY 2022-23 - Contribution to Sub-Ch. 2523: 1.29% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 25232990 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 | 17.95 | 0.0008% | — | 0.88% | 27.61 | 0.0008% | — | 2.81% | −9.66 | #4243 | | FY 2019-20 | 9.32 | 0.0004% | −48.08% | 0.98% | 25.18 | 0.0008% | −8.80% | 2.80% | −15.86 | #5104 | | FY 2020-21 | 4.69 | 0.0002% | −49.68% | 0.54% | 21.29 | 0.0007% | −15.45% | 2.29% | −16.60 | #6009 | | FY 2021-22 | 3.33 | 0.0001% | −29.00% | 0.54% | 5.99 | 0.0001% | −71.86% | 0.65% | −2.66 | #6804 | | FY 2022-23 | 13.18 | 0.0004% | +295.80% | 4.02% | < ₹1 Crore | 0.0000% | −91.99% | 0.05% | +12.70 | #5274 | | FY 2023-24 | 7.40 | 0.0002% | −43.85% | 1.91% | < ₹1 Crore | 0.0000% | −25.00% | 0.03% | +7.04 | #6092 | | FY 2024-25 | 5.47 | 0.0001% | −26.08% | 1.29% | < ₹1 Crore | 0.0000% | −47.22% | 0.01% | +5.28 | #6493 | - CAGR (7-year): exports -17.97%/yr, imports -56.39%/yr (consistently Surplus) ## Key trade insights: HSN Code 25232990 export-import analysis ### Export decline: -17.97% CAGR over 7 years India's exports under HSN Code 25232990 have declined at a compound annual rate of -17.97% over 7 fiscal years, falling from ₹17.95 Crore in FY 2018-19 to ₹5.47 Crore in FY 2024-25. ### HSN Code 25232990 ranked #6493 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 25232990 ranks #6493 out of 12657 HSN codes by total export value. Within Sub-Chapter 2523, it ranks #8 of 11. By trade surplus, it ranks #3688 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 25232990 exports The strongest single-year export movement for HSN Code 25232990 was recorded in FY 2022-23, when exports surged by 295.80% over the prior year. ### India maintains a trade surplus of ₹5.28 Crore in HSN Code 25232990 goods In FY 2024-25, India's exports of ₹5.47 Cr exceeded imports of ₹0.19 Cr, resulting in a trade surplus of ₹5.28 Crore — ranking #3688 of 12657 by surplus magnitude. ### Import growth of -56.39% CAGR signals stable import dependency for Portland Cement| Other| Other India's imports under HSN Code 25232990 have grown at -56.39% CAGR, reaching ₹0.19 Crore in FY 2024-25. ### HSN Code 25232990 contributes 1.29% of Sub-Chapter 2523 exports — ranked #8 Among the 11 HSN codes under Sub-Chapter 2523, HSN Code 25232990 ranks #8 by export value — accounting for 1.29% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #8). ## 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 (this hsn code) | ₹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 |