HSN Code 25232990: Portland Cement| Other| Other

HSN Code 25232990 represents Portland Cement| Other| Other under GST classification. This code helps businesses identify Portland Cement| Other| Other correctly for billing, taxation, and trade. With HSN Code 25232990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Portland Cement| Other| Other.

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Description of Goods for HSN Code 25232990

HSN Code 25232990 relates to the following description.

Description of Goods

Portland cement: Other: Other

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%

What does HSN Code 25232990 not include?

Portland Cement| Other| Other does not include products with the following descriptions.

India’s Trade Performance — HSN Code 25232990 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹5 Cr

−26.08% vs FY 2023-24

0.0001% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

−47.22% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹5 Cr

Trade Surplus

Surplus rank #3688 of 12657 HSN codes

% of Sub-Chapter 2523

FY 2024-25

1.29%

Share of Sub-Chapter 2523’s total exports in FY 2024-25

Import side: 0.01% of Sub-Chapter 2523’s imports

Rank Within Sub-Chapter 2523

FY 2024-25

#8 of 11

Position by export value among HSN codes in Sub-Chapter 2523

Import-side rank: #8 of 11

At a glance

−17.97%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#6493

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+295.80%

Peak Growth Year

FY 2022-23 · strongest single-year move

1.29%

Contribution to Sub-Ch. 2523

Share of Sub-Chapter 2523 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #4243

Balance

−9.66

Exports

17.95 ₹ Cr

0.0008% share

— YoY

0.88% of Sub-Ch. 2523

Imports

27.61 ₹ Cr

0.0008% share

— YoY

2.81% of Sub-Ch. 2523

FY 2019-20 Exp. Rank #5104

Balance

−15.86

Exports

9.32 ₹ Cr

0.0004% share

−48.08% YoY

0.98% of Sub-Ch. 2523

Imports

25.18 ₹ Cr

0.0008% share

−8.80% YoY

2.80% of Sub-Ch. 2523

FY 2020-21 Exp. Rank #6009

Balance

−16.60

Exports

4.69 ₹ Cr

0.0002% share

−49.68% YoY

0.54% of Sub-Ch. 2523

Imports

21.29 ₹ Cr

0.0007% share

−15.45% YoY

2.29% of Sub-Ch. 2523

FY 2021-22 Exp. Rank #6804

Balance

−2.66

Exports

3.33 ₹ Cr

0.0001% share

−29.00% YoY

0.54% of Sub-Ch. 2523

Imports

5.99 ₹ Cr

0.0001% share

−71.86% YoY

0.65% of Sub-Ch. 2523

FY 2022-23 Exp. Rank #5274

Balance

+12.70

Exports

13.18 ₹ Cr

0.0004% share

+295.80% YoY

4.02% of Sub-Ch. 2523

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−91.99% YoY

0.05% of Sub-Ch. 2523

FY 2023-24 Exp. Rank #6092

Balance

+7.04

Exports

7.40 ₹ Cr

0.0002% share

−43.85% YoY

1.91% of Sub-Ch. 2523

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−25.00% YoY

0.03% of Sub-Ch. 2523

FY 2024-25 Exp. Rank #6493

Balance

+5.28

Exports

5.47 ₹ Cr

0.0001% share

−26.08% YoY

1.29% of Sub-Ch. 2523

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−47.22% YoY

0.01% of Sub-Ch. 2523

CAGR · 7-Year

Exports

−17.97% /yr

Imports

−56.39% /yr

Consistently Surplus
Sub-Chapter 2523 total

reference, FY 2024-25

Export

₹424.07 Cr

Import

₹1,295.69 Cr

Trade Balance

−871.62

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 25232990 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.