---
title: "HSN Code for Non-refractory mortars and concrete | HSN 38245090 GST Rate"
description: "Find HSN and GST Rates for 38245090 related to Non-refractory mortars and concrete with BUSY Accounting - The reliable source for HSN and GST details in India."
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# HSN Code 38245090: Non-refractory mortars and concrete

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 38: Miscellaneous Chemical Products](https://busy.in/hsn/chapter-38/)
- [Sub-chapter 3824: Chemical products for moulds & cores](https://busy.in/hsn/sub-chapter-3824/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Non-refractory mortars and concretes: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 38245090 ?

It includes Non-refractory mortars and concrete

### Does packaging or labelling change the GST for Non-refractory mortars and concrete?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How should mixed supplies be billed when Non-refractory mortars and concrete is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-refractory mortars and concrete; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Non-refractory mortars and concrete?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### How much GST applies to Non-refractory mortars and concrete?

Under HSN 38245090, Non-refractory mortars and concrete attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Non-refractory mortars and concrete?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 38245090 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹53 Cr (+23.55% YoY) — 0.0014% of India's total exports
- Imports: ₹128 Cr (+16.31% YoY) — 0.0021% of India's total imports
- Trade balance: −₹75 Cr (Deficit); surplus rank #10564 of 12657 HSN codes
- Share of Sub-Chapter 3824: 1.31% of its exports; import side 1.16%
- Rank within Sub-Chapter 3824: #6 of 58 by export value; import-side #5

### Key metrics

- Export CAGR: 17.33% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3550 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +81.94% in FY 2021-22
- Contribution to Sub-Ch. 3824: 1.31% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 38245090

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. 3824 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3824 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 20.21 | 0.0009% | — | 0.87% | 55.28 | 0.0015% | — | 0.92% | −35.07 | #4094 |
| FY 2019-20 | 19.25 | 0.0009% | −4.75% | 0.83% | 57.05 | 0.0017% | +3.20% | 1.08% | −37.80 | #4169 |
| FY 2020-21 | 15.23 | 0.0007% | −20.88% | 0.75% | 55.87 | 0.0019% | −2.07% | 0.96% | −40.64 | #4556 |
| FY 2021-22 | 27.71 | 0.0009% | +81.94% | 0.99% | 74.71 | 0.0016% | +33.72% | 0.91% | −47.00 | #4139 |
| FY 2022-23 | 34.79 | 0.0010% | +25.55% | 1.05% | 94.74 | 0.0016% | +26.81% | 1.04% | −59.95 | #3953 |
| FY 2023-24 | 42.67 | 0.0012% | +22.65% | 1.23% | 109.86 | 0.0020% | +15.96% | 1.13% | −67.19 | #3751 |
| FY 2024-25 | 52.72 | 0.0014% | +23.55% | 1.31% | 127.78 | 0.0021% | +16.31% | 1.16% | −75.06 | #3550 |

- CAGR (7-year): exports 17.33%/yr, imports 14.99%/yr (consistently Deficit)

## Key trade insights: HSN Code 38245090 export-import analysis

### Consistent export growth: 17.33% CAGR over 7 years

India's exports under HSN Code 38245090 have grown at a compound annual rate of 17.33% over 7 fiscal years, rising from ₹20.21 Crore in FY 2018-19 to ₹52.72 Crore in FY 2024-25.

### HSN Code 38245090 ranked #3550 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 38245090 ranks #3550 out of 12657 HSN codes by total export value. Within Sub-Chapter 3824, it ranks #6 of 58. By trade surplus, it ranks #10564 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 38245090 exports

The strongest single-year export movement for HSN Code 38245090 was recorded in FY 2021-22, when exports surged by 81.94% over the prior year.

### India records a trade deficit of ₹75.06 Crore in HSN Code 38245090 goods

In FY 2024-25, India's imports of ₹127.78 Cr exceeded exports of ₹52.72 Cr, resulting in a trade deficit of ₹75.06 Crore — ranking #10564 of 12657 by surplus magnitude.

### Import growth of 14.99% CAGR signals rising demand for Non-refractory mortars and concrete

India's imports under HSN Code 38245090 have grown at 14.99% CAGR, reaching ₹127.78 Crore in FY 2024-25.

### HSN Code 38245090 contributes 1.31% of Sub-Chapter 3824 exports — ranked #6

Among the 58 HSN codes under Sub-Chapter 3824, HSN Code 38245090 ranks #6 by export value — accounting for 1.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.16% share (rank #5).

## Related HSN Codes in Sub-Chapter 3824

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 38249900: Prepared Binders & Chemical Products for Foundries](https://busy.in/hsn/hsn-38249900/) | ₹2,977 Cr |
| #2 | [HSN Code 38243000: Metal Carbides Mixed: Non-Agglomerated or With Metallic Binders](https://busy.in/hsn/hsn-38243000/) | ₹433 Cr |
| #3 | [HSN Code 38244090: Cement additives: Other](https://busy.in/hsn/hsn-38244090/) | ₹326 Cr |
| #4 | [HSN Code 38241000: Prepared binders for foundry moulds or cores](https://busy.in/hsn/hsn-38241000/) | ₹146 Cr |
| #5 | [HSN Code 38244010: Damp Proof/Water Proof Compounds](https://busy.in/hsn/hsn-38244010/) | ₹62 Cr |
| #6 | HSN Code 38245090: Non-refractory mortars and concrete (this hsn code) | ₹53 Cr |
| #7 | [HSN Code 38246010: Sorbitol Solution: Non-2905 44](https://busy.in/hsn/hsn-38246010/) | ₹24 Cr |
| #8 | [HSN Code 38249100: Hazardous Waste (Containing Specific Components)](https://busy.in/hsn/hsn-38249100/) | ₹7 Cr |
| #9 | [HSN Code 38248900: Short-Chain Chlorinated Paraffins Mixtures](https://busy.in/hsn/hsn-38248900/) | ₹6 Cr |
| #10 | [HSN Code 38248100: Ethylene Oxide Mixtures](https://busy.in/hsn/hsn-38248100/) | ₹2 Cr |