--- title: "HSN Code for Common Salt (including Iodised) | HSN 25010090 GST Rate" description: "Find HSN and GST Rates for 25010090 related to Common Salt (including Iodised) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-25010090/" --- # HSN Code 25010090: Common Salt (including Iodised) - [Section 05: Guide to HSN Section 05](https://busy.in/hsn/section-05/) - [Chapter 25: Salt, Stones and Cement](https://busy.in/hsn/chapter-25/) - [Sub-chapter 2501: Salt and sodium chloride](https://busy.in/hsn/sub-chapter-2501/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | 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 : Other | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 25010090 ? It includes Common Salt (including Iodised) ### How should mixed supplies be billed when Common Salt (including Iodised) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Common Salt (including Iodised); Nil for exempt items if applicable). ### Any common misclassification issue with Common Salt (including Iodised)? Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Common Salt (including Iodised)? Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How much GST applies to Common Salt (including Iodised)? Under HSN 25010090, Common Salt (including Iodised) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Does packaging or labelling change the GST for Common Salt (including Iodised)? For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil. ### Can we claim ITC on inputs used to trade Common Salt (including Iodised)? If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 25010090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3,401 Cr (+39.02% YoY) — 0.0924% of India's total exports - Imports: ₹157 Cr (+69.02% YoY) — 0.0026% of India's total imports - Trade balance: ₹3,245 Cr (Surplus); surplus rank #104 of 12657 HSN codes - Share of Sub-Chapter 2501: 89.60% of its exports; import side 79.30% - Rank within Sub-Chapter 2501: #1 of 3 by export value; import-side #1 ### Key metrics - Export CAGR: 15.35% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #149 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +80.48% in FY 2022-23 - Contribution to Sub-Ch. 2501: 89.60% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 25010090 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 2501 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2501 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1,443.91 | 0.0632% | — | 85.59% | 22.05 | 0.0006% | — | 38.64% | +1,421.86 | #225 | | FY 2019-20 | 1,312.22 | 0.0596% | −9.12% | 82.27% | 23.94 | 0.0007% | +8.57% | 44.33% | +1,288.28 | #247 | | FY 2020-21 | 1,008.26 | 0.0469% | −23.16% | 76.43% | 39.33 | 0.0013% | +64.29% | 52.91% | +968.93 | #353 | | FY 2021-22 | 1,311.67 | 0.0418% | +30.09% | 85.61% | 25.39 | 0.0006% | −35.44% | 40.29% | +1,286.28 | #370 | | FY 2022-23 | 2,367.33 | 0.0654% | +80.48% | 86.70% | 54.51 | 0.0009% | +114.69% | 51.72% | +2,312.82 | #206 | | FY 2023-24 | 2,446.39 | 0.0676% | +3.34% | 85.90% | 92.61 | 0.0016% | +69.90% | 67.43% | +2,353.78 | #199 | | FY 2024-25 | 3,401.05 | 0.0924% | +39.02% | 89.60% | 156.53 | 0.0026% | +69.02% | 79.30% | +3,244.52 | #149 | - CAGR (7-year): exports 15.35%/yr, imports 38.63%/yr (consistently Surplus) ## Key trade insights: HSN Code 25010090 export-import analysis ### Consistent export growth: 15.35% CAGR over 7 years India's exports under HSN Code 25010090 have grown at a compound annual rate of 15.35% over 7 fiscal years, rising from ₹1,443.91 Crore in FY 2018-19 to ₹3,401.05 Crore in FY 2024-25. ### HSN Code 25010090 ranked #149 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 25010090 ranks #149 out of 12657 HSN codes by total export value. Within Sub-Chapter 2501, it ranks #1 of 3. By trade surplus, it ranks #104 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 25010090 exports The strongest single-year export movement for HSN Code 25010090 was recorded in FY 2022-23, when exports surged by 80.48% over the prior year. ### India maintains a trade surplus of ₹3,244.52 Crore in HSN Code 25010090 goods In FY 2024-25, India's exports of ₹3,401.05 Cr exceeded imports of ₹156.53 Cr, resulting in a trade surplus of ₹3,244.52 Crore — ranking #104 of 12657 by surplus magnitude. ### Import growth of 38.63% CAGR signals rising demand for Common Salt (including Iodised) India's imports under HSN Code 25010090 have grown at 38.63% CAGR, reaching ₹156.53 Crore in FY 2024-25. ### HSN Code 25010090 contributes 89.60% of Sub-Chapter 2501 exports — ranked #1 Among the 3 HSN codes under Sub-Chapter 2501, HSN Code 25010090 ranks #1 by export value — accounting for 89.60% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 79.30% share (rank #1). ## Related HSN Codes in Sub-Chapter 2501 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 25010090: Common Salt (including Iodised) (this hsn code) | ₹3,401 Cr | | #2 | [HSN Code 25010010: Frozen Atlantic/Danube Salmon (excl. pre-packaged)](https://busy.in/hsn/hsn-25010010/) | ₹329 Cr | | #3 | [HSN Code 25010020: Other Salt](https://busy.in/hsn/hsn-25010020/) | ₹66 Cr |