Chapter 25: GST Rates and HSN codes for Salts & Sands.

HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Salts & Sands are mentioned in chapter 25.

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The table given below comprises of the GST rates and HSN codes for Salts & Sands.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

2502

Unroasted iron pyrites.

5

28/06/2017

 
 

Related Export / Import HSN Code

25020000

2503

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur (deleted w.e.f 14/11/2017: other than sulphur recovered as byproduct in refining of crude oil][except 25030010]

5

28/06/2017

 
 

Related Export / Import HSN Code

25030090

2509

Chalk.

5

28/06/2017

 
 

Related Export / Import HSN Code

25090000

2514

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

5

28/06/2017

 
 

Related Export / Import HSN Code

25140000

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”;

5

27/07/2018

 
 

Related Export / Import HSN Code

2515 ( Except 25151210 ,25151220 , 25151290 )

2501

Salt, all types

NIL

28/06/2017

 
 

Related Export / Import HSN Code

25010010, 25010020, 25010090

2504

Natural graphite.

5

28/06/2017

 
 

Related Export / Import HSN Code

25041010, 25041020, 25041090, 25049010, 25049090

2505

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

5

28/06/2017

 
 

Related Export / Import HSN Code

25051011, 25051012, 25051019, 25051020, 25059000

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.

5

28/06/2017

 
 

Related Export / Import HSN Code

25061010, 25061020, 2506201, 2506202, 2506209

2507

Kaolin and other kaolinic clays, whether or not calcined.

5

28/06/2017

 
 

Related Export / Import HSN Code

25070010, 25070021, 25070022, 25070029

2508

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

5

28/06/2017

 
 

Related Export / Import HSN Code

25081010, 25081090, 25083010, 25083020, 25083030, 25083090, 25084010, 25084020, 25084090, 25085010, 25085021, 25085022, 25085023, 25085031, 25085032, 25085039, 25086000, 25087000

2510

Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.

5

28/06/2017

 
 

Related Export / Import HSN Code

25101010, 25101020, 25101030, 25101090, 25102010, 25102020, 25102030, 25102090

2511

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

5

28/06/2017

 
 

Related Export / Import HSN Code

25111010, 25111020, 25111090, 25112000

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.

5

28/06/2017

 
 

Related Export / Import HSN Code

25120010, 25120020, 25120030, 25120090

2513

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

5

28/06/2017

 
 

Related Export / Import HSN Code

25131000, 25132010, 25132020, 25132030, 25132090

2515

Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine] [Except 25151210, 25151220, 25151290]

5

28/06/2017

 
 

Related Export / Import HSN Code

25151100, 25152010, 25152090

2516

Granite blocks

12

28/06/2017

 
 

Related Export / Import HSN Code

25162000, 25169010, 25169020, 25169090

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. [Except 25161100, 25161200]

5

28/06/2017

 
 

Related Export / Import HSN Code

25162000, 25169010, 25169020, 25169090

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 cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.

5

28/06/2017

 
 

Related Export / Import HSN Code

25171010, 25171020, 25171090, 25172000, 25173000, 25174100, 25174900

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; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered

5

28/06/2017

 
 

Related Export / Import HSN Code

25181000, 25182000, 25183000

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 oxides, whether or not pure.

5

28/06/2017

 
 

Related Export / Import HSN Code

25191000, 25199010, 25199020, 25199030, 25199040, 25199090

2520

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

5

28/06/2017

 
 

Related Export / Import HSN Code

25201010, 25201020, 25201090, 25202010, 25202090

2521

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

5

28/06/2017

 
 

Related Export / Import HSN Code

25210010, 25210090

2522

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

5

28/06/2017

 
 

Related Export / Import HSN Code

25221000, 25222000, 25223000

2523

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

18

10/11/2017

 
 

Related Export / Import HSN Code

25231000, 25232100, 25232910, 25232920, 25232930, 25232940, 25232990, 25233000, 25239010, 25239020, 25239090

2523

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

28

11/10/2017

 
 

Related Export / Import HSN Code

25231000, 25232100, 25232910, 25232920, 25232930, 25232940, 25232990, 25233000, 25239010, 25239020, 25239090

2524

Asbestos

5

28/06/2017

 
 

Related Export / Import HSN Code

25241010, 25249011, 25249012, 25249013, 25249014, 25249021, 25249022, 25249023, 25249024, 25249029, 25249031, 25249032, 25249033, 25249034, 25249039, 25249091, 25249099

2525

Mica, including splitting; mica waste.

5

28/06/2017

 
 

Related Export / Import HSN Code

25251010, 25251020, 25251030, 25251040, 25251090, 25252010, 25252020, 25252030, 25252040, 25252050, 25252090, 25253010, 25253020, 25253030, 25253090

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.

5

28/06/2017

 
 

Related Export / Import HSN Code

25261010, 25261020, 25261090, 25262000

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 ( inserted w.e.f 14/11/2017: calculated on dry weight)

5

28/06/2017

 
 

Related Export / Import HSN Code

25289010, 25289020, 25289030, 25289090

2529

Feldspar; leucite, nepheline and nepheline syenite; fluorspar.

5

28/06/2017

 
 

Related Export / Import HSN Code

25291010, 25291020, 25292100, 25292200, 25293000

2530

Mineral substances not elsewhere specified or included.

5

28/06/2017

 
 

Related Export / Import HSN Code

25301010, 25301020, 25301090, 25302000, 25309010, 25309020, 25309030, 25309040, 25309050, 25309060, 25309070, 25309091, 25309099

25161200

Granite, other than blocks

18

14/11/2017

 

25161100

Granite crude or roughly trimmed

5

28/06/2017

 

25151290

Marble and travertine, other than blocks

18

14/11/2017

 

25151220

Marble and travertine, other than blocks

18

14/11/2017

 

25151210

Marble and travertine blocks

12

28/06/2017

 

25030010

Sulphur recovered as by-product in refining of crude oil

5

14/11/2017

 

 

Disclaimer

The rates for salts and sands given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.

FAQs

What is the GST rate for sand?

GST rate on sand is fixed at five percent. Further, bituminous or oil shale and tar sands, bitumen and asphalt, natural asphaltites and asphaltic rocks attract a GST rate of 18 percent.

Is GST applicable on salt? 

Salt attracts no GST
As per GST Law, there is no GST payable on Salt, all types. So the rate of GST payable on Salt, all types is nil rate.

Who needs an HSN code?

Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.

Got Questions? Ask Away!

  1. Hey @HarishMehta

    From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.

    Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.

    Hope this helps!

  2. Hey @Dia_malhotra

    Let’s take an example of Cocoa powder to calculate the GST using the HSN code.

    Cocoa Powder per Kg = INR1,000.
    HSN Code = 18 05 00 00
    GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
    Therefore, GST = INR180

    Hope this helps!

  3. Hey,

    What are the consequences of not mentioning or incorrectly mentioning the HSN Code?

  4. Hey @SonalYadav

    It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.

    Hope this helps!

  5. Hey @Prasana_Srinivasan, this tool can help

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