---
title: "2523 HSN Code | HSN Code for Portland & Similar Hydraulic Cements in India"
description: "Know more about 2523 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2523 covering Portland & Similar Hydraulic Cements."
canonical: "https://busy.in/hsn/sub-chapter-2523/"
---

# HSN Sub-chapter 2523: Portland & Similar Hydraulic Cements

Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers

Part of [Chapter 25: Salt, Stones and Cement](https://busy.in/hsn/chapter-25/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 25231000 | [Cement clinkers](https://busy.in/hsn/hsn-25231000/) |
| 25232100 | [White cement](https://busy.in/hsn/hsn-25232100/) |
| 25232910 | [Portland cement: Ordinary, dry](https://busy.in/hsn/hsn-25232910/) |
| 25232920 | [Ordinary Portland cement, colored](https://busy.in/hsn/hsn-25232920/) |
| 25232930 | [Portland cement: Portland pozzolan](https://busy.in/hsn/hsn-25232930/) |
| 25232940 | [Portland cement: Other: Portland slag cement](https://busy.in/hsn/hsn-25232940/) |
| 25232990 | [Portland Cement\| Other\| Other](https://busy.in/hsn/hsn-25232990/) |
| 25233000 | [Aluminous cement](https://busy.in/hsn/hsn-25233000/) |
| 25239010 | [Other Hydraulic Cements\| Sagol; Ashmoh](https://busy.in/hsn/hsn-25239010/) |
| 25239020 | [High alumina refractory cement](https://busy.in/hsn/hsn-25239020/) |
| 25239090 | [Other Hydraulic Cements\| Other](https://busy.in/hsn/hsn-25239090/) |

## Frequently asked questions

### What products are classified under HSN 2523

It includes Portland & Similar Hydraulic Cements

### What should my invoice and records include for Portland & Similar Hydraulic Cements?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### Does packaging or branding change how GST applies to Portland & Similar Hydraulic Cements?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Portland & Similar Hydraulic Cements is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### If I repair and return Portland & Similar Hydraulic Cements, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### Can reverse charge ever apply to transactions involving Portland & Similar Hydraulic Cements?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Portland & Similar Hydraulic Cements are forward charge. Check the current notifications for any special cases before deciding.

### Does MRP, weight or pack size change GST treatment for Portland & Similar Hydraulic Cements?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

## India's trade performance: HSN Sub-Chapter 2523 (FY 2024-25)

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

- Exports: ₹424 Cr (+9.30% YoY) — 0.0115% of India's total exports
- Imports: ₹1,296 Cr (+6.47% YoY) — 0.0212% of India's total imports
- Trade balance: −₹872 Cr (Deficit); surplus rank #938 of 1233 sub-chapters
- Share of Chapter 25: 2.46% of its exports; import side 3.08%
- Rank within Chapter 25: #13 of 29 by export value; import-side #9

### Key metrics

- Export CAGR: -22.97% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #565 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +18.25% in FY 2023-24
- Contribution to Ch. 25: 2.46% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2523

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 Ch. 25 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 25 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 2,029.38 | 0.0884% | — | 13.01% | 983.44 | 0.0274% | — | 4.93% | +1,045.94 | #187 |
| FY 2019-20 | 953.99 | 0.0432% | −52.99% | 6.74% | 900.38 | 0.0268% | −8.45% | 4.85% | +53.61 | #301 |
| FY 2020-21 | 876.15 | 0.0407% | −8.16% | 4.97% | 930.25 | 0.0319% | +3.32% | 5.37% | −54.10 | #330 |
| FY 2021-22 | 618.79 | 0.0197% | −29.37% | 3.65% | 922.05 | 0.0202% | −0.88% | 3.07% | −303.26 | #430 |
| FY 2022-23 | 328.11 | 0.0091% | −46.98% | 1.73% | 906.34 | 0.0158% | −1.70% | 2.39% | −578.23 | #601 |
| FY 2023-24 | 387.98 | 0.0107% | +18.25% | 2.11% | 1,216.90 | 0.0217% | +34.27% | 3.46% | −828.92 | #573 |
| FY 2024-25 | 424.07 | 0.0115% | +9.30% | 2.46% | 1,295.69 | 0.0212% | +6.47% | 3.08% | −871.62 | #565 |

- CAGR (7-year): exports -22.97%/yr, imports 4.70%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 2523 export-import analysis

### Export decline: -22.97% CAGR over 7 years

India's exports under HSN Sub-Chapter 2523 have declined at a compound annual rate of -22.97% over 7 fiscal years, falling from ₹2,029.38 Crore in FY 2018-19 to ₹424.07 Crore in FY 2024-25.

### HSN Sub-Chapter 2523 ranked #565 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2523 ranks #565 out of 1233 sub-chapters by total export value. Within Chapter 25, it ranks #13 of 29. By trade surplus, it ranks #938 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 2523 exports

The strongest single-year export movement for HSN Sub-Chapter 2523 was recorded in FY 2023-24, when exports surged by 18.25% over the prior year.

### India records a trade deficit of ₹871.62 Crore in HSN Sub-Chapter 2523 goods

In FY 2024-25, India's imports of ₹1,295.69 Cr exceeded exports of ₹424.07 Cr, resulting in a trade deficit of ₹871.62 Crore — ranking #938 of 1233 by surplus magnitude.

### Import growth of 4.70% CAGR signals stable import dependency for Portland & Similar Hydraulic Cements

India's imports under HSN Sub-Chapter 2523 have grown at 4.70% CAGR, reaching ₹1,295.69 Crore in FY 2024-25.

### HSN Sub-Chapter 2523 contributes 2.46% of Chapter 25 exports — ranked #13

Among the 29 sub-chapters under Chapter 25, HSN Sub-Chapter 2523 ranks #13 by export value — accounting for 2.46% of the chapter's total exports in FY 2024-25. On the import side, it holds 3.08% share (rank #9).

## Related Sub-Chapters in Chapter 25

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 2516: Granite & other monumental stones](https://busy.in/hsn/sub-chapter-2516/) | ₹4,213 Cr |
| #2 | [HSN Sub-Chapter 2501: Salt and sodium chloride](https://busy.in/hsn/sub-chapter-2501/) | ₹3,796 Cr |
| #3 | [HSN Sub-Chapter 2511: Natural Barium Compounds](https://busy.in/hsn/sub-chapter-2511/) | ₹1,241 Cr |
| #4 | [HSN Sub-Chapter 2508: Other Clays & Minerals](https://busy.in/hsn/sub-chapter-2508/) | ₹1,215 Cr |
| #5 | [HSN Sub-Chapter 2506: Quartzite cut into blocks or slabs](https://busy.in/hsn/sub-chapter-2506/) | ₹1,032 Cr |
| #6 | [HSN Sub-Chapter 2503: Sulfur products](https://busy.in/hsn/sub-chapter-2503/) | ₹983 Cr |
| #7 | [HSN Sub-Chapter 2517: Pebbles, Gravel, Crushed Stone](https://busy.in/hsn/sub-chapter-2517/) | ₹587 Cr |
| #8 | [HSN Sub-Chapter 2525: Mica, including splittings](https://busy.in/hsn/sub-chapter-2525/) | ₹564 Cr |
| #9 | [HSN Sub-Chapter 2529: Mineral substances](https://busy.in/hsn/sub-chapter-2529/) | ₹549 Cr |
| #10 | [HSN Sub-Chapter 2507: Kaolin clay](https://busy.in/hsn/sub-chapter-2507/) | ₹512 Cr |
| #13 | HSN Sub-Chapter 2523: Portland & Similar Hydraulic Cements (this hsn sub-chapter) | ₹424 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 2501 | [Salt and sodium chloride](https://busy.in/hsn/sub-chapter-2501/) |
| 2502 | [Unroasted iron pyrites](https://busy.in/hsn/sub-chapter-2502/) |
| 2503 | [Sulfur products](https://busy.in/hsn/sub-chapter-2503/) |
| 2504 | [Natural graphite](https://busy.in/hsn/sub-chapter-2504/) |
| 2505 | [Natural stones & sands](https://busy.in/hsn/sub-chapter-2505/) |
| 2506 | [Quartzite cut into blocks or slabs](https://busy.in/hsn/sub-chapter-2506/) |
| 2507 | [Kaolin clay](https://busy.in/hsn/sub-chapter-2507/) |
| 2508 | [Other Clays & Minerals](https://busy.in/hsn/sub-chapter-2508/) |
| 2509 | [Chalk](https://busy.in/hsn/sub-chapter-2509/) |
| 2510 | [Natural phosphates](https://busy.in/hsn/sub-chapter-2510/) |
| 2511 | [Natural Barium Compounds](https://busy.in/hsn/sub-chapter-2511/) |
| 2512 | [Siliceous earths, calcined or unworked](https://busy.in/hsn/sub-chapter-2512/) |
| 2513 | [Natural abrasives](https://busy.in/hsn/sub-chapter-2513/) |
| 2514 | [Slate Blocks & Slabs](https://busy.in/hsn/sub-chapter-2514/) |
| 2515 | [Marble, travertine & building stones](https://busy.in/hsn/sub-chapter-2515/) |
| 2516 | [Granite & other monumental stones](https://busy.in/hsn/sub-chapter-2516/) |
| 2517 | [Pebbles, Gravel, Crushed Stone](https://busy.in/hsn/sub-chapter-2517/) |
| 2518 | [Dolomite, calcined or in slabs](https://busy.in/hsn/sub-chapter-2518/) |
| 2519 | [Magnesium carbonate & oxides](https://busy.in/hsn/sub-chapter-2519/) |
| 2520 | [Gypsum, Anhydrite, Plasters](https://busy.in/hsn/sub-chapter-2520/) |
| 2521 | [Limestone & calcareous stones](https://busy.in/hsn/sub-chapter-2521/) |
| 2522 | [Quicklime & hydraulic lime](https://busy.in/hsn/sub-chapter-2522/) |
| 2524 | [Asbestos](https://busy.in/hsn/sub-chapter-2524/) |
| 2525 | [Mica, including splittings](https://busy.in/hsn/sub-chapter-2525/) |
| 2526 | [Natural steatite and talc](https://busy.in/hsn/sub-chapter-2526/) |
| 2528 | [Natural borates & boric acid](https://busy.in/hsn/sub-chapter-2528/) |
| 2529 | [Mineral substances](https://busy.in/hsn/sub-chapter-2529/) |
| 2530 | [Unspecified mineral substances](https://busy.in/hsn/sub-chapter-2530/) |