HSN Code and GST Tax rate for Salt, sulphur, earth, and stones; plastering materials, lime, and cement under section-5 chapter-25
If the trader’s trades for Salt, sulphur, earth, and stones, plastering materials, lime, and cement then they will have to use the HSN CODE for the Salt, sulphur, earth, and stones, plastering materials, lime, and cement in the invoice or in the GST Returns for identifications of the Salt, sulphur, earth, and stones; plastering materials, lime, and cement.
According to the chapter-25 of section-5 -(HSN Code for Salt; sulfur, earth, and stones )Notes
- Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), but not products that have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.
- This Chapter does not cover :
(a) sublimed sulphur, precipitated sulphur and colloidal sulphur (heading 2802);
(b) earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3(heading 2821);
(c) medicaments and other products of Chapter 30;
(d) perfumery, cosmetic or toilet preparations (Chapter 33);
(e) setts, curbstones and flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp course slates (heading 6803);
(f) precious or semi-precious stones (heading 7102 or 7103);
(g) cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001);
(h) billiard chalks (heading 9504); or
(i) writing or drawing chalks and tailors’ chalks (heading 9609). - Any products classifiable in heading 2517 and any other heading of this Chapter are to be classified in heading 2517.
- Heading 2530 applies, inter alia, to vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.
Contents of this post
HSN Code for Salt, sulphur, earth, and stones; plastering materials, lime, and cement
GOODS DESCRIPTION | HSN CODE Chapter/ Heading |
---|---|
Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; seawater | 2501 |
Unroasted iron pyrites | 2502 |
The sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | 2503 |
Natural graphite | 2504 |
Natural sands of all kinds, whether or not coloured, other than metalbearing sands of chapter 26 | 2505 |
Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 2506 |
Kaolin and other kaolinic clays, whether or not calcined | 2507 |
Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earth | 2508 |
Chalk | 2509 |
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk | 2510 |
Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816 | 2511 |
Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earth, whether or not calcined, of an apparent specific gravity of 1 or less | 2512 |
Pumice stones; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated | 2513 |
Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 2514 |
Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 2515 |
Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 2516 |
Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated | 2517 |
Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix | 2518 |
Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxides, whether or not pure | 2519 |
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders | 2520 |
Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement | 2521 |
Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 | 2522 |
Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cement, whether or not coloured or in the form of clinkers | 2523 |
Asbestos | 2524 |
Mica, including splittings; mica waste | 2525 |
Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc | 2526 |
Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of h3 bo3 calculated on the dry weight | 2528 |
Feldspar; leucite; nepheline and nepheline syenite; fluorspar | 2529 |
Mineral substances not elsewhere specified or included | 2530 |
GST Tax rate for Salt, sulphur, earth, and stones; plastering materials, lime, and cement
GOODS DESCRIPTION | HSN CODE Chapter/ Heading | GST TAX RATE |
---|---|---|
Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; seawater | 2501 | NIL |
Unroasted iron pyrites | 2502 | 5% |
The sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | 2503 | 5% |
Natural graphite | 2504 | 5% |
Natural sands of all kinds, whether or not coloured, other than metalbearing sands of chapter 26 | 2505 | 5% |
Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 2506 | 5% |
Kaolin and other kaolinic clays, whether or not calcined | 2507 | 5% |
Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earth | 2508 | 5% |
Chalk | 2509 | 5% |
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk | 2510 | 5% |
Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816 | 2511 | 5% |
Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earth, whether or not calcined, of an apparent specific gravity of 1 or less | 2512 | 5% |
Pumice stones; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated | 2513 | 5% |
Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 2514 | 5% |
Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 2515 | |
Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use | 2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802 | 5% |
Marble and travertine, crude or roughly trimmed | 2515 11 00 | 5% |
Marble and travertine blocks | 2515 12 10 | 12% |
Marble and travertine, other than blocks | 2515 12 20 2515 12 90 | 18% |
Marble and travertine, other than blocks | 2515 12 20 2515 12 90 | 28% |
Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 2516 | |
Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. | 2516 [Except 2516 11 00, 2516 12 00] | 5% |
Granite crude or roughly trimmed | 2516 11 00 | 5% |
Granite blocks | 2516 | 12% |
Granite, other than blocks | 2516 12 00 | 18% |
Granite, other than blocks | 2516 12 00 | 28% |
Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated | 2517 | 5% |
Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix | 2518 | 5% |
Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxides, whether or not pure | 2519 | 5% |
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders | 2520 | 5% |
Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement | 2521 | 5% |
Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 | 2522 | 5% |
Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cement, whether or not coloured or in the form of clinkers | 2523 | 28% |
Asbestos | 2524 | 5% |
Mica, including splittings; mica waste | 2525 | 5% |
Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc | 2526 | 5% |
Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of h3 bo3 calculated on the dry weight | 2528 | 5% |
Feldspar; leucite; nepheline and nepheline syenite; fluorspar | 2529 | 5% |
Mineral substances not elsewhere specified or included | 2530 | 5% |
if you want to know more details about HSN Code for Salt, sulphur, earth, and stones; plastering materials, lime, and cement than click for the source link- HSN pdf
LIST OF UPDATED GST RATE AND HSN CODE FOR SALT FOR GOODS- PDF
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Gstportalindia.in will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document. The GST Rate & HSN codes have been arranged as per the best of authors’ understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out.
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