--- title: "HSN Code for High alumina refractory cement | HSN 25239020 GST Rate" description: "Find HSN and GST Rates for 25239020 related to High alumina refractory cement with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-25239020/" --- # HSN Code 25239020: High alumina refractory 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 | | --- | --- | --- | --- | --- | | Other hydraulic cements: High alumina refractory cement | 14% | 14% | 28% | 0% | ## Frequently asked questions ### What products are classified under HSN 25239020 ? It includes High alumina refractory cement ### Do e‑way bill and e‑invoice apply for High alumina refractory 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. ### How should mixed supplies be billed when High alumina refractory cement is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for High alumina refractory cement; Nil for exempt items if applicable). ### How much GST applies to High alumina refractory cement? Under HSN 25239020, High alumina refractory cement attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Can we claim ITC on inputs used to trade High alumina refractory cement? 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. ### Does packaging or labelling change the GST for High alumina refractory 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. ## India's trade performance: HSN Code 25239020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹6 Cr (+92.09% YoY) — 0.0002% of India's total exports - Imports: ₹38 Cr (+21.02% YoY) — 0.0006% of India's total imports - Trade balance: −₹32 Cr (Deficit); surplus rank #9899 of 12657 HSN codes - Share of Sub-Chapter 2523: 1.43% of its exports; import side 2.95% - Rank within Sub-Chapter 2523: #7 of 11 by export value; import-side #5 ### Key metrics - Export CAGR: 18.98% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6388 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +164.61% in FY 2020-21 - Contribution to Sub-Ch. 2523: 1.43% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 25239020 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 | 2.14 | 0.0001% | — | 0.11% | 43.41 | 0.0012% | — | 4.41% | −41.27 | #6881 | | FY 2019-20 | 3.56 | 0.0002% | +66.36% | 0.37% | 34.40 | 0.0010% | −20.76% | 3.82% | −30.84 | #6242 | | FY 2020-21 | 9.42 | 0.0004% | +164.61% | 1.08% | 21.34 | 0.0007% | −37.97% | 2.29% | −11.92 | #5159 | | FY 2021-22 | 6.69 | 0.0002% | −28.98% | 1.08% | 28.05 | 0.0006% | +31.44% | 3.04% | −21.36 | #5996 | | FY 2022-23 | 5.53 | 0.0002% | −17.34% | 1.69% | 37.22 | 0.0006% | +32.69% | 4.11% | −31.69 | #6349 | | FY 2023-24 | 3.16 | 0.0001% | −42.86% | 0.81% | 31.59 | 0.0006% | −15.13% | 2.60% | −28.43 | #7083 | | FY 2024-25 | 6.07 | 0.0002% | +92.09% | 1.43% | 38.23 | 0.0006% | +21.02% | 2.95% | −32.16 | #6388 | - CAGR (7-year): exports 18.98%/yr, imports -2.10%/yr (consistently Deficit) ## Key trade insights: HSN Code 25239020 export-import analysis ### Consistent export growth: 18.98% CAGR over 7 years India's exports under HSN Code 25239020 have grown at a compound annual rate of 18.98% over 7 fiscal years, rising from ₹2.14 Crore in FY 2018-19 to ₹6.07 Crore in FY 2024-25. ### HSN Code 25239020 ranked #6388 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 25239020 ranks #6388 out of 12657 HSN codes by total export value. Within Sub-Chapter 2523, it ranks #7 of 11. By trade surplus, it ranks #9899 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 25239020 exports The strongest single-year export movement for HSN Code 25239020 was recorded in FY 2020-21, when exports surged by 164.61% over the prior year. ### India records a trade deficit of ₹32.16 Crore in HSN Code 25239020 goods In FY 2024-25, India's imports of ₹38.23 Cr exceeded exports of ₹6.07 Cr, resulting in a trade deficit of ₹32.16 Crore — ranking #9899 of 12657 by surplus magnitude. ### Import growth of -2.10% CAGR signals stable import dependency for High alumina refractory cement India's imports under HSN Code 25239020 have grown at -2.10% CAGR, reaching ₹38.23 Crore in FY 2024-25. ### HSN Code 25239020 contributes 1.43% of Sub-Chapter 2523 exports — ranked #7 Among the 11 HSN codes under Sub-Chapter 2523, HSN Code 25239020 ranks #7 by export value — accounting for 1.43% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.95% share (rank #5). ## 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 (this hsn code) | ₹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 |