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.
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 |
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|
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
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.
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.
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.
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!
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!
Hey,
What are the consequences of not mentioning or incorrectly mentioning the HSN Code?
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!
Hey @Prasana_Srinivasan, this tool can help