HSN Code 25239020 represents High alumina refractory cement under GST classification. This code helps businesses identify High alumina refractory cement correctly for billing, taxation, and trade. With HSN Code 25239020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of High alumina refractory cement.
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HSN Code 25239020 relates to the following description.
Salt; sulphur; earths and stone; plastering materials, lime and cement
Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
Other hydraulic cements: High alumina refractory cement
14%
14%
28%
0%
Description of Goods
Other hydraulic cements: High alumina refractory 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%
High alumina refractory 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: Portland slag cement
Portland cement: Other: Other
Aluminous cement
Other hydraulic cements: Sagol; ashmoh
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: Portland slag cement
Portland cement: Other: Other
Aluminous cement
Other hydraulic cements: Sagol; ashmoh
Other hydraulic cements: Other
India’s Exports
FY 2024-25₹6 Cr
0.0002% of India’s total exports
India’s Imports
FY 2024-25₹38 Cr
0.0006% of India’s total imports
Trade Balance
FY 2024-25−₹32 Cr
Surplus rank #9899 of 12657 HSN codes
% of Sub-Chapter 2523
FY 2024-251.43%
Share of Sub-Chapter 2523’s total exports in FY 2024-25
Import side: 2.95% of Sub-Chapter 2523’s imports
Rank Within Sub-Chapter 2523
FY 2024-25#7 of 11
Position by export value among HSN codes in Sub-Chapter 2523
Import-side rank: #5 of 11
At a glance
18.98%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#6388
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+164.61%
Peak Growth Year
FY 2020-21 · strongest single-year move
1.43%
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
−41.27
Exports
2.14 ₹ Cr
0.0001% share
— YoY
0.11% of Sub-Ch. 2523
Imports
43.41 ₹ Cr
0.0012% share
— YoY
4.41% of Sub-Ch. 2523
Balance
−30.84
Exports
3.56 ₹ Cr
0.0002% share
+66.36% YoY
0.37% of Sub-Ch. 2523
Imports
34.40 ₹ Cr
0.0010% share
−20.76% YoY
3.82% of Sub-Ch. 2523
Balance
−11.92
Exports
9.42 ₹ Cr
0.0004% share
+164.61% YoY
1.08% of Sub-Ch. 2523
Imports
21.34 ₹ Cr
0.0007% share
−37.97% YoY
2.29% of Sub-Ch. 2523
Balance
−21.36
Exports
6.69 ₹ Cr
0.0002% share
−28.98% YoY
1.08% of Sub-Ch. 2523
Imports
28.05 ₹ Cr
0.0006% share
+31.44% YoY
3.04% of Sub-Ch. 2523
Balance
−31.69
Exports
5.53 ₹ Cr
0.0002% share
−17.34% YoY
1.69% of Sub-Ch. 2523
Imports
37.22 ₹ Cr
0.0006% share
+32.69% YoY
4.11% of Sub-Ch. 2523
Balance
−28.43
Exports
3.16 ₹ Cr
0.0001% share
−42.86% YoY
0.81% of Sub-Ch. 2523
Imports
31.59 ₹ Cr
0.0006% share
−15.13% YoY
2.60% of Sub-Ch. 2523
Balance
−32.16
Exports
6.07 ₹ Cr
0.0002% share
+92.09% YoY
1.43% of Sub-Ch. 2523
Imports
38.23 ₹ Cr
0.0006% share
+21.02% YoY
2.95% of Sub-Ch. 2523
CAGR · 7-Year
Exports
18.98% /yr
Imports
−2.10% /yr
reference, FY 2024-25
Export
₹424.07 Cr
Import
₹1,295.69 Cr
Trade Balance
−871.62
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.
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.
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.
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.
India's imports under HSN Code 25239020 have grown at −2.10% CAGR, reaching ₹38.23 Crore in FY 2024-25.
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).
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 25239020 and GST compliance.
It includes 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.
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).
Under HSN 25239020, High alumina refractory cement attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.