25 HSN Code: Salt, Stones and Cement
HSN Chapter 25 represents Salt, Stones and Cement under GST classification. This code helps businesses identify Salt, Stones and Cement correctly for billing, taxation, and trade purposes. With HSN Chapter 25, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Salt, Stones and Cement.
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Sub Chapters under HSN Chapter 25
Following Sub Chapters fall under HSN Chapter 25:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 5% | 5% | 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 | |
| 5% | 5% | Unroasted iron pyrites | |
| 5% | 5% | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur | |
| 5% | 5% | Natural graphite | |
| 5% | 5% | Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of chapter 26 | |
| 5% | 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 | |
| 5% | 5% | Kaolin and other kaolinic clays, whether or not calcined | |
| 5% | 5% | Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths | |
| 5% | 5% | Chalk | |
| 5% | 5% | Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk | |
| 5% | 5% | Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816 | |
| 5% | 5% | 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% | 5% | Pumice stones; emery; natural corundum, ntural garnet and other natrual abrasives, whether or not heat-treated | |
| 5% | 5% | Slate, whether or not roughly trimmed merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | |
| 5% | 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 | |
| 5% | 5% | 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 | |
| 5% | 5% | 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 | |
| 5% | 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 | |
| 5% | 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 oxide, whether or not pure | |
| 5% | 5% | Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders | |
| 28% | 28% | Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement | |
| 5% | 5% | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 | |
| 5% | 5% | Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | |
| 5% | 5% | Asbestos | |
| 5% | 5% | Mica, including splittings; mica waste | |
| 5% | 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 | |
| 5% | 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 | |
| 18% | 18% | Feldspar; leucite; nepheline and nepheline syenite; fluorspar | |
| 18% | 18% | Mineral substances not elsewhere specified or included |
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
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur
Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of chapter 26
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
Kaolin and other kaolinic clays, whether or not calcined
Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk
Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816
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
Pumice stones; emery; natural corundum, ntural garnet and other natrual abrasives, whether or not heat-treated
Slate, whether or not roughly trimmed merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
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
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
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
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
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
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders
Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement
Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825
Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
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
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
Feldspar; leucite; nepheline and nepheline syenite; fluorspar
Mineral substances not elsewhere specified or included
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Case Laws Related to Chapter 25
| Order Number | Description |
|---|---|
| M/S. Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Shivalik Silica (Faa (First Appellate Authority), Rajasthan) | |
| Rachna Infrastructure Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Nueclear Healthcare Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Naren Rocks And Mines Private Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| Rapid Electrodes Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| A. Palanisamy (Madras High Court, Tamil Nadu) | |
| M/S Giriraj Quarry Works (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S Mohan Infinity (AAR (Authority For Advance Ruling), Rajasthan) | |
| Hafele India Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| S.K. Swamy And Company (AAR (Authority For Advance Ruling), Karnataka) | |
| Aravali Polyart Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan) | |
| Kuldeep Singh Butola (AAR (Authority For Advance Ruling), Uttarakhand) | |
| Cargill India Private Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Maheshwari Stone Supplying Co. (AAR (Authority For Advance Ruling), Telangana) | |
| Excel Earthings (AAR (Authority For Advance Ruling), Kerala) | |
| M/S. Robo Silicon Pvt Ltd. (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| M/S Wolkem Industries Limited (AAR (Authority For Advance Ruling), Rajasthan) | |
| Docsun Power Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Nmdc Limited (AAR (Authority For Advance Ruling), Madhya Pradesh) | |
| Shri Keshav Cement And Infra Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S. Ajay Kumar Dabral (AAR (Authority For Advance Ruling), Uttarakhand) | |
| M/S. Satyesh Brinechem Private Limited. (AAR (Authority For Advance Ruling), Gujarat) | |
| Raja Slates Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| United Mining Corporation (AAR (Authority For Advance Ruling), Haryana) | |
| Jainish Anantkumar Patel (AAR (Authority For Advance Ruling), Gujarat) | |
| Vinayak Stone Crusher (AAR (Authority For Advance Ruling), Rajasthan) | |
| Deepesh Gupta (Faa (First Appellate Authority), Rajasthan) | |
| Ksc Buildcon Private Limited (AAR (Authority For Advance Ruling), Haryana) | |
| Ashis Ghosh (AAAR (Appellate Authority For Advance Ruling), West Bengal) | |
| Kasipalayam Common Effluent Treatment Plant Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Poineer Partners (AAR (Authority For Advance Ruling), Haryana) | |
| M/S. Uttarakhand Forest Development Corporation (AAR (Authority For Advance Ruling), Uttarakhand) | |
| Preethi Granite Exports, (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S. Pkr Projects And Engineers (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Ashis Ghosh (AAR (Authority For Advance Ruling), West Bengal) | |
| Aravali Polyart (P) Ltd. (AAAR (Appellate Authority For Advance Ruling), Rajasthan) | |
| Maheshwari Stone Supplying Company (AAAR (Appellate Authority For Advance Ruling), Telangana) | |
| Criyagen Agri & Biotech Private Limited (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S Tuticorin Lime And Chemical Industries (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Raj Quarry Works (AAR (Authority For Advance Ruling), Gujarat) | |
| Kolhapur Foundry And Engineering Cluster (AAR (Authority For Advance Ruling), Maharashtra) | |
| Nmdc Limited (AAR (Authority For Advance Ruling), Chhattisgarh) | |
| Ajay Kumar Singh (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Raghav Productivity Enhancers Limited (AAR (Authority For Advance Ruling), Rajasthan) | |
| Hafele India Private Limited (AAR (Authority For Advance Ruling), Maharashtra) |
M/S. Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Shivalik Silica (Faa (First Appellate Authority), Rajasthan)
Rachna Infrastructure Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Nueclear Healthcare Limited (AAR (Authority For Advance Ruling), Maharashtra)
Naren Rocks And Mines Private Limited (AAR (Authority For Advance Ruling), Karnataka)
Rapid Electrodes Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
A. Palanisamy (Madras High Court, Tamil Nadu)
M/S Giriraj Quarry Works (AAR (Authority For Advance Ruling), Gujarat)
M/S Mohan Infinity (AAR (Authority For Advance Ruling), Rajasthan)
Hafele India Private Limited (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
S.K. Swamy And Company (AAR (Authority For Advance Ruling), Karnataka)
Aravali Polyart Pvt. Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
Kuldeep Singh Butola (AAR (Authority For Advance Ruling), Uttarakhand)
Cargill India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Maheshwari Stone Supplying Co. (AAR (Authority For Advance Ruling), Telangana)
Excel Earthings (AAR (Authority For Advance Ruling), Kerala)
M/S. Robo Silicon Pvt Ltd. (AAR (Authority For Advance Ruling), Andhra Pradesh)
M/S Wolkem Industries Limited (AAR (Authority For Advance Ruling), Rajasthan)
Docsun Power Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
M/S. Nmdc Limited (AAR (Authority For Advance Ruling), Madhya Pradesh)
Shri Keshav Cement And Infra Limited (AAR (Authority For Advance Ruling), Karnataka)
M/S. Ajay Kumar Dabral (AAR (Authority For Advance Ruling), Uttarakhand)
M/S. Satyesh Brinechem Private Limited. (AAR (Authority For Advance Ruling), Gujarat)
Raja Slates Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
United Mining Corporation (AAR (Authority For Advance Ruling), Haryana)
Jainish Anantkumar Patel (AAR (Authority For Advance Ruling), Gujarat)
Vinayak Stone Crusher (AAR (Authority For Advance Ruling), Rajasthan)
Deepesh Gupta (Faa (First Appellate Authority), Rajasthan)
Ksc Buildcon Private Limited (AAR (Authority For Advance Ruling), Haryana)
Ashis Ghosh (AAAR (Appellate Authority For Advance Ruling), West Bengal)
Kasipalayam Common Effluent Treatment Plant Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Poineer Partners (AAR (Authority For Advance Ruling), Haryana)
M/S. Uttarakhand Forest Development Corporation (AAR (Authority For Advance Ruling), Uttarakhand)
Preethi Granite Exports, (AAR (Authority For Advance Ruling), Karnataka)
M/S. Pkr Projects And Engineers (AAR (Authority For Advance Ruling), Andhra Pradesh)
Ashis Ghosh (AAR (Authority For Advance Ruling), West Bengal)
Aravali Polyart (P) Ltd. (AAAR (Appellate Authority For Advance Ruling), Rajasthan)
Maheshwari Stone Supplying Company (AAAR (Appellate Authority For Advance Ruling), Telangana)
Criyagen Agri & Biotech Private Limited (AAR (Authority For Advance Ruling), Karnataka)
M/S Tuticorin Lime And Chemical Industries (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Raj Quarry Works (AAR (Authority For Advance Ruling), Gujarat)
Kolhapur Foundry And Engineering Cluster (AAR (Authority For Advance Ruling), Maharashtra)
Nmdc Limited (AAR (Authority For Advance Ruling), Chhattisgarh)
Ajay Kumar Singh (AAR (Authority For Advance Ruling), Uttar Pradesh)
Raghav Productivity Enhancers Limited (AAR (Authority For Advance Ruling), Rajasthan)
Hafele India Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.