Free Trial

Chapter 25: Salt, Stones and Cement HSN Code

Book A Demo



Sub Chapters under Salt, Stones and Cement

The following Sub Chapters fall under HSN Chapter 25:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
2501
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
2502
New GST Rate
5%
Old GST Rate
5%
Description
Unroasted iron pyrites
Sub Chapter
2503
New GST Rate
5%
Old GST Rate
5%
Description
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur
Sub Chapter
2504
New GST Rate
5%
Old GST Rate
5%
Description
Natural graphite
Sub Chapter
2505
New GST Rate
5%
Old GST Rate
5%
Description
Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of chapter 26
Sub Chapter
2506
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
2507
New GST Rate
5%
Old GST Rate
5%
Description
Kaolin and other kaolinic clays, whether or not calcined
Sub Chapter
2508
New GST Rate
5%
Old GST Rate
5%
Description
Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths
Sub Chapter
2509
New GST Rate
5%
Old GST Rate
5%
Description
Chalk
Sub Chapter
2510
New GST Rate
5%
Old GST Rate
5%
Description
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk
Sub Chapter
2511
New GST Rate
5%
Old GST Rate
5%
Description
Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816
Sub Chapter
2512
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
2513
New GST Rate
5%
Old GST Rate
5%
Description
Pumice stones; emery; natural corundum, ntural garnet and other natrual abrasives, whether or not heat-treated
Sub Chapter
2514
New GST Rate
5%
Old GST Rate
5%
Description
Slate, whether or not roughly trimmed merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
Sub Chapter
2515
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
2516
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
2517
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
2518
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
2519
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
2520
New GST Rate
5%
Old GST Rate
5%
Description
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders
Sub Chapter
2521
New GST Rate
28%
Old GST Rate
28%
Description
Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement
Sub Chapter
2522
New GST Rate
5%
Old GST Rate
5%
Description
Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825
Sub Chapter
2523
New GST Rate
5%
Old GST Rate
5%
Description
Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
Sub Chapter
2524
New GST Rate
5%
Old GST Rate
5%
Description
Asbestos
Sub Chapter
2525
New GST Rate
5%
Old GST Rate
5%
Description
Mica, including splittings; mica waste
Sub Chapter
2526
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
2528
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
2529
New GST Rate
18%
Old GST Rate
18%
Description
Feldspar; leucite; nepheline and nepheline syenite; fluorspar
Sub Chapter
2530
New GST Rate
18%
Old GST Rate
18%
Description
Mineral substances not elsewhere specified or included

Case Laws Related to Chapter 25

Order Number
Description
Order Number
GUJ/GAAR/R/23/2020
Description
M/S. Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
67(JPM)CGST/JPR/2020
Description
Shivalik Silica (Faa (First Appellate Authority), Rajasthan)
Order Number
GUJ/GAAR/R/68/2020
Description
Rachna Infrastructure Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GST-ARA-02/2017/B- 06
Description
Nueclear Healthcare Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
KAR ADRG 65/2019
Description
Naren Rocks And Mines Private Limited (AAR (Authority For Advance Ruling), Karnataka)
Order Number
GUJ/GAAR/R/2018/5
Description
Rapid Electrodes Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
W.P. No.3921 of 2023 And W.M.P. No.3987 of 2023
Description
A. Palanisamy (Madras High Court, Tamil Nadu)
Order Number
GUJ/GAAR/R/32/2020
Description
M/S Giriraj Quarry Works (AAR (Authority For Advance Ruling), Gujarat)
Order Number
RAJ/AAR/2018-19/36
Description
M/S Mohan Infinity (AAR (Authority For Advance Ruling), Rajasthan)
Order Number
MAH/AAAR/SS-RJ/02/2018-19
Description
Hafele India Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Order Number
KAR ADRG 05/2023
Description
S.K. Swamy And Company (AAR (Authority For Advance Ruling), Karnataka)
Order Number
RAJ/AAR/2018-19/34
Description
Aravali Polyart Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
Order Number
04/2019-20
Description
Kuldeep Singh Butola (AAR (Authority For Advance Ruling), Uttarakhand)
Order Number
GST-ARA-08/2017/B-12
Description
Cargill India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
2/2018
Description
Maheshwari Stone Supplying Co. (AAR (Authority For Advance Ruling), Telangana)
Order Number
KER/63/2019
Description
Excel Earthings (AAR (Authority For Advance Ruling), Kerala)
Order Number
AAR No. 25/AP/GST/2019
Description
M/S. Robo Silicon Pvt Ltd. (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
RAJ/AAR/2018-19/39
Description
M/S Wolkem Industries Limited (AAR (Authority For Advance Ruling), Rajasthan)
Order Number
GUJ/GAAR/R/2018/6
Description
Docsun Power Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
09/2019
Description
M/S. Nmdc Limited (AAR (Authority For Advance Ruling), Madhya Pradesh)
Order Number
KAR ADRG 26/2019
Description
Shri Keshav Cement And Infra Limited (AAR (Authority For Advance Ruling), Karnataka)
Order Number
8/2019-20
Description
M/S. Ajay Kumar Dabral (AAR (Authority For Advance Ruling), Uttarakhand)
Order Number
GUJ/GAAR/R/19/2019
Description
M/S. Satyesh Brinechem Private Limited. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GUJ/GAAR/R/2018/12
Description
Raja Slates Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
HAR/HAAR/R/2018-19/05
Description
United Mining Corporation (AAR (Authority For Advance Ruling), Haryana)
Order Number
GUJ/GAAR/R/44/2020
Description
Jainish Anantkumar Patel (AAR (Authority For Advance Ruling), Gujarat)
Order Number
RAJ/AAR/2019-20/08
Description
Vinayak Stone Crusher (AAR (Authority For Advance Ruling), Rajasthan)
Order Number
25(JPM)CGST/JPR/2020
Description
Deepesh Gupta (Faa (First Appellate Authority), Rajasthan)
Order Number
HAR/HAAR/R/2019-20/26
Description
Ksc Buildcon Private Limited (AAR (Authority For Advance Ruling), Haryana)
Order Number
10/WBAAAR/APPEAL/2019
Description
Ashis Ghosh (AAAR (Appellate Authority For Advance Ruling), West Bengal)
Order Number
TN/23/AAR/2021
Description
Kasipalayam Common Effluent Treatment Plant Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
HAR/HAAR/R/2018-19/ 03
Description
Poineer Partners (AAR (Authority For Advance Ruling), Haryana)
Order Number
01/2020-21
Description
M/S. Uttarakhand Forest Development Corporation (AAR (Authority For Advance Ruling), Uttarakhand)
Order Number
KAR ADRG 50/2022
Description
Preethi Granite Exports, (AAR (Authority For Advance Ruling), Karnataka)
Order Number
AAR No. 29/AP/GST/2019
Description
M/S. Pkr Projects And Engineers (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
09/WBAAR/2019-20
Description
Ashis Ghosh (AAR (Authority For Advance Ruling), West Bengal)
Order Number
RAJ/AAAR/03/2019-20
Description
Aravali Polyart (P) Ltd. (AAAR (Appellate Authority For Advance Ruling), Rajasthan)
Order Number
AAAR/01/2018 (A.R.)
Description
Maheshwari Stone Supplying Company (AAAR (Appellate Authority For Advance Ruling), Telangana)
Order Number
KAR ADRG 16/2023
Description
Criyagen Agri & Biotech Private Limited (AAR (Authority For Advance Ruling), Karnataka)
Order Number
25/AAR/2018
Description
M/S Tuticorin Lime And Chemical Industries (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
GUJ/GAAR/R/2020/09
Description
M/S. Raj Quarry Works (AAR (Authority For Advance Ruling), Gujarat)
Order Number
GST-ARA-55/2019-20/B-47
Description
Kolhapur Foundry And Engineering Cluster (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
STC/AAR/09/2018
Description
Nmdc Limited (AAR (Authority For Advance Ruling), Chhattisgarh)
Order Number
62
Description
Ajay Kumar Singh (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
RAJ/AAR/2018-19/15
Description
Raghav Productivity Enhancers Limited (AAR (Authority For Advance Ruling), Rajasthan)
Order Number
GST-ARA-10/2017/B-13
Description
Hafele India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Important Disclaimer

The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above 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 cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

phone
Accounting Software
Copyright © BUSY Infotech Pvt. Ltd. All Rights Reserved