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HSN Codes and GST Rates of Chapter 25

SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

Chapter 25

 		SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

2501

 		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; Sea water

250100

 		- 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; Sea water:

25010010

 		--- Common salt (including iodised salt)

25010020

 		--- Rock salt

25010090

 		--- Other

25020000

 		Unroasted iron pyrites

2503

 		Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur

250300

 		- Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur:

25030010

 		--- Sulphur recovered as by-product in refining of crude oil

25030090

 		--- Other

2504

 		Natural graphite

250410

 		- In powder or in flakes :

25041010

 		--- Graphite, crystalline

25041020

 		--- Graphite, amorphous

25041090

 		--- Other

250490

 		- Other:

25049010

 		--- Graphite, micronised

25049090

 		--- Other

2505

 		Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26

250510

 		- Silica sands and quartz sands :

--- Silica sands:

25051011

 		---- Processed (white)

25051012

 		---- Processed (brown)

25051019

 		---- Other

25051020

 		--- Quartz sands

25059000

 		- Other

2506

 		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

250610

 		- Quartz:

25061010

 		--- In lumps

25061020

 		--- In powder

250620

 		--- Quartzite :

25062010

 		--- In lumps

25062020

 		--- In powder

25062090

 		--- Other

2507

 		Kaolin and other kaolinic clays, whether or not calcined

250700

 		- Kaolin and other kaolinic clays, whether or not calcined:

25070010

 		--- Crude

--- Other:

25070021

 		---- Pharmaceutical grade

25070022

 		---- Ceramic grade

25070029

 		---- Other

2508

 		Other clays (not including expanded clays of heading 6806), and alusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths

250810

 		- Bentonite:

25081010

 		--- Crude

25081090

 		--- Other (includes processed and ground)

250830

 		- Fire clay:

25083010

 		--- Non-plastic

25083020

 		--- Semi-plastic

25083030

 		--- Plastic

25083090

 		--- Other

250840

 		- Other clays :

25084010

 		--- Ball clay

25084020

 		--- Earth clay

25084090

 		--- Other

250850

 		- Andalusite, kyanite and sillimanite:

25085010

 		--- Andalusite

--- Kyanite:

25085021

 		---- Crude, other than calcined

25085022

 		---- Processed, other than calcined (washed or ground or screened or beneficiated)

25085023

 		---- Calcined

--- Sillimanite:

25085031

 		---- Lumps

25085032

 		---- Fines (including sand)

25085039

 		---- Other

25086000

 		- Mullite

25087000

 		- Chamotte or dinas earths

25090000

 		Chalk

2510

 		Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk

251010

 		- Unground:

25101010

 		--- Natural calcium phosphate

25101020

 		--- Natural aluminium calcium phosphate

25101030

 		--- Natural calcium phosphate apatite

25101090

 		--- Other

251020

 		- Ground:

25102010

 		--- Natural calcium phosphates

25102020

 		--- Natural aluminium calcium phosphate

25102030

 		--- Natural calcium phosphates apatite

25102090

 		--- Other

2511

 		Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816

251110

 		- Natural barium sulphate (barytes):

25111010

 		--- Lumps

25111020

 		--- Powder

25111090

 		--- Other

25112000

 		- Natural barium carbonate (witherite)

2512

 		Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less

251200

 		- Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less:

25120010

 		--- Kieselguhr

25120020

 		--- Tripolite

25120030

 		--- Diatomite

25120090

 		--- Other

2513

 		Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated

25131000

 		- Pumice stone

251320

 		- Emery, natural corundum, natural garnet and other natural abrasives :

25132010

 		--- Emery

25132020

 		--- Natural corundum

25132030

 		--- Natural garnet

25132090

 		--- Other

25140000

 		Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

2515

 		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

- Marble and travertine:

25151100

 		-- Crude or roughly trimmed

251512

 		-- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:

25151210

 		--- Blocks

25151220

 		--- Slabs

25151290

 		--- Other

251520

 		- Ecaussine and other calcareous monumental or building stone; alabaster:

25152010

 		--- Alabaster

25152090

 		--- Other

2516

 		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

- Granite:

25161100

 		-- Crude or roughly trimmed

25161200

 		-- Merely cut, by sawing, or otherwise, into blocks or slabs of a rectangular (including square) shape

25162000

 		-- Sandstone

251690

 		- Other monumental or building stone:

25169010

 		--- Pakur stone

25169020

 		--- Stone boulders

25169090

 		--- Other

2517

 		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

251710

 		- 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:

25171010

 		--- Pakur stone, crushed or broken

25171020

 		--- Flint

25171090

 		--- Other

25172000

 		- Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in sub-heading 251710

25173000

 		- Tarred macadam

- Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat-treated:

25174100

 		-- Of marble

25174900

 		-- Other

2518

 		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

25181000

 		- Dolomite not calcined or sintered

25182000

 		- Calcined or sintered dolomite

2519

 		Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure

25191000

 		- Natural magnesium carbonate (magnesite)

251990

 		- Other :

25199010

 		--- Fused magnesia (natural)

25199020

 		--- Dead-burnt (sintered) magnesia

25199030

 		--- Magnesium calcined (other than dead-burnt) not elsewhere specified or included

25199040

 		--- Magnesium oxide

25199090

 		--- Other

2520

 		Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders

252010

 		- Gypsum; anhydrite:

25201010

 		--- Natural

25201020

 		--- Marine

25201090

 		--- Other

252020

 		- Plasters :

25202010

 		--- Calcined

25202090

 		--- Other

2521

 		Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement

252100

 		- Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement :

25210010

 		--- Limestone flux (L.D., below 1% SiO 2 )

25210090

 		--- Other

2522

 		Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825

25221000

 		- Quicklime

25222000

 		- Slaked lime

25223000

 		- Hydraulic lime

2523

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

25231000

 		- Cement clinkers

- Portland cement:

25232100

 		-- White cement, whether or not artificially coloured

252329

 		-- Other:

25232910

 		--- Ordinary portland cement, dry

25232920

 		--- Ordinary portland cement, coloured

25232930

 		--- Portland pozzolana cement

25232940

 		--- Portland slag cement

25232990

 		--- Other

25233000

 		- Aluminous cement

252390

 		- Other hydraulic cements:

25239010

 		--- Sagol; ashmoh

25239020

 		--- High alumina refractory cement

25239090

 		--- Other

2524

 		Asbestos

25241010

 		- Crocidolite

252490

 		- Other:

--- In rock form:

25249011

 		---- Chrysotile

25249012

 		---- Amphibole

25249013

 		---- Crysolite

25249014

 		---- Amosite

25249019

 		---- Other

---- Fibre raw, beaten or washed or graded to length :

25249021

 		---- Chrysotile

25249022

 		---- Amphibole

25249023

 		---- Crysolite

25249024

 		---- Amosite

25249029

 		---- Other

--- Flakes or powder:

25249031

 		---- Chrysotile

25249032

 		---- Amphibole

25249033

 		---- Crysolite

25249034

 		---- Amosite

25249039

 		---- Other

---- Other :

25249091

 		---- Waste

25249099

 		---- Other

2525

 		Mica, including splittings; mica waste

252510

 		- Crude mica and mica rifted into sheets or splittings :

25251010

 		--- Mica blocks

25251020

 		--- Condensor films trimmed but not cut to shape

25251030

 		--- Mica splittings, book form

25251040

 		--- Mica splittings, loose

25251090

 		--- Other

252520

 		- Mica powder:

25252010

 		--- Mica flakes, 2.20 mesh

25252020

 		--- Mica powder, dry ground

25252030

 		--- Mica powder, micronised

25252040

 		--- Mica powder, wet ground

25252050

 		--- Mica powder, calcined

25252090

 		--- Other

252530

 		- Mica waste:

25253010

 		--- Mica mine scrap and waste

25253020

 		--- Mica factory scrap

25253030

 		--- Mica cuttings book form

25253090

 		--- Other

2526

 		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

252610

 		- Not crushed, not powdered:

25261010

 		--- Steatite (soap stone, etc.) block

25261020

 		--- Steatite (soap stone, etc.) lumps

25261090

 		--- Other

25262000

 		- Crushed or powdered

2528

 		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 H3BO3 calculated on the dry weight

252800

 		- 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 H3BO3 calculated on the dry weight:

25280010

 		--- Natural sodium borates and concentrates thereof (whether or not calcined)

25280020

 		--- Natural boric acid containing not more than 85% of H 3 BO 3 (calculated on the dry weight)

25280030

 		--- Natural calcium borates and concentrates thereof (whether or not calcined)

25280090

 		--- Other

2529

 		Feldspar; leucite; nepheline and nepheline syenite; fluorspar

252910

 		- Feldspar:

25291010

 		--- Lumps

25291020

 		--- Powder

- Fluorspar:

25292100

 		-- Containing by weight 97% or less of calcium fluoride

25292200

 		-- Containing by weight more than 97% of calcium fluoride

25293000

 		- Leucite; nepheline and nepheline syenite

2530

 		Mineral substances not elsewhere specified or included

253010

 		- Vermiculite, perlite and chlorites, unexpanded:

25301010

 		--- Vermiculite

25301020

 		--- Perlite

25301090

 		--- Others (including powder)

25302000

 		- Kieserite, epsomite (natural magnesium sulphates)

253090

 		- Other:

25309010

 		--- Meerachaum (whether or not in polished pieces) and amber agglomerated; meerachaum and agglomerated amber in plates, rods, etc., not worked after moulding jet

25309020

 		--- Natural arsenic sulphides (such as orpiment)

25309030

 		--- Calcite

25309040

 		--- Ores and concentrates of rare earth metals

25309050

 		--- Wollastonite

25309060

 		--- Earth colour ochre, crude

25309070

 		--- Other processed earth colour ochre

--- Other:

25309091

 		---- Strontium sulphate (natural ore)

25309099

 		---- Other
24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)