--- title: "HSN Code for Mullite | HSN 25086000 GST Rate" description: "Find HSN and GST Rates for 25086000 related to Mullite with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-25086000/" --- # HSN Code 25086000: Mullite - [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 2508: Other Clays & Minerals](https://busy.in/hsn/sub-chapter-2508/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Mullite | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 25086000 ? It includes Mullite ### Can we claim ITC on inputs used to trade Mullite? 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. ### Does packaging or labelling change the GST for Mullite? 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. ### Any common misclassification issue with Mullite? 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. ### How should mixed supplies be billed when Mullite is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Mullite; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Mullite? 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 Mullite? Under HSN 25086000, Mullite attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ## India's trade performance: HSN Code 25086000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−49.38% YoY) — 0.0000% of India's total exports - Imports: ₹49 Cr (+27.86% YoY) — 0.0008% of India's total imports - Trade balance: −₹48 Cr (Deficit); surplus rank #10225 of 12657 HSN codes - Share of Sub-Chapter 2508: 0.07% of its exports; import side 9.58% - Rank within Sub-Chapter 2508: #9 of 20 by export value; import-side #4 ### Key metrics - Export CAGR: -0.41% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8424 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +164.00% in FY 2020-21 - Contribution to Sub-Ch. 2508: 0.07% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 25086000 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. 2508 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2508 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.12% | 26.46 | 0.0007% | — | 7.51% | −25.63 | #7785 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −69.88% | 0.04% | 17.95 | 0.0005% | −32.16% | 5.84% | −17.70 | #8687 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +164.00% | 0.10% | 22.23 | 0.0008% | +23.84% | 7.81% | −21.57 | #8010 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +18.18% | 0.11% | 28.34 | 0.0006% | +27.49% | 6.55% | −27.56 | #8209 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +23.08% | 0.09% | 33.67 | 0.0006% | +18.81% | 8.33% | −32.71 | #8129 | | FY 2023-24 | 1.60 | 0.0000% | +66.67% | 0.13% | 38.44 | 0.0007% | +14.17% | 8.82% | −36.84 | #7803 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −49.38% | 0.07% | 49.15 | 0.0008% | +27.86% | 9.58% | −48.34 | #8424 | - CAGR (7-year): exports -0.41%/yr, imports 10.87%/yr (consistently Deficit) ## Key trade insights: HSN Code 25086000 export-import analysis ### Export decline: -0.41% CAGR over 7 years India's exports under HSN Code 25086000 have declined at a compound annual rate of -0.41% over 7 fiscal years, falling from ₹0.83 Crore in FY 2018-19 to ₹0.81 Crore in FY 2024-25. ### HSN Code 25086000 ranked #8424 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 25086000 ranks #8424 out of 12657 HSN codes by total export value. Within Sub-Chapter 2508, it ranks #9 of 20. By trade surplus, it ranks #10225 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 25086000 exports The strongest single-year export movement for HSN Code 25086000 was recorded in FY 2020-21, when exports surged by 164.00% over the prior year. ### India records a trade deficit of ₹48.34 Crore in HSN Code 25086000 goods In FY 2024-25, India's imports of ₹49.15 Cr exceeded exports of ₹0.81 Cr, resulting in a trade deficit of ₹48.34 Crore — ranking #10225 of 12657 by surplus magnitude. ### Import growth of 10.87% CAGR signals rising demand for Mullite India's imports under HSN Code 25086000 have grown at 10.87% CAGR, reaching ₹49.15 Crore in FY 2024-25. ### HSN Code 25086000 contributes 0.07% of Sub-Chapter 2508 exports — ranked #9 Among the 20 HSN codes under Sub-Chapter 2508, HSN Code 25086000 ranks #9 by export value — accounting for 0.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.58% share (rank #4). ## Related HSN Codes in Sub-Chapter 2508 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 25081090: Other Bentonite](https://busy.in/hsn/hsn-25081090/) | ₹675 Cr | | #2 | [HSN Code 25084010: Other Clays \| Ball Clay](https://busy.in/hsn/hsn-25084010/) | ₹395 Cr | | #3 | [HSN Code 25081010: Crude Bentonite](https://busy.in/hsn/hsn-25081010/) | ₹73 Cr | | #4 | [HSN Code 25084090: Other Clays \| Other](https://busy.in/hsn/hsn-25084090/) | ₹37 Cr | | #5 | [HSN Code 25087000: Chamotte/Dinas earths](https://busy.in/hsn/hsn-25087000/) | ₹24 Cr | | #6 | [HSN Code 25084020: Other Clays \| Earth Clay](https://busy.in/hsn/hsn-25084020/) | ₹5 Cr | | #7 | [HSN Code 25083090: Fire Clay – Other](https://busy.in/hsn/hsn-25083090/) | ₹2 Cr | | #8 | [HSN Code 25085032: Sillimanite – Fines (Including Sand)](https://busy.in/hsn/hsn-25085032/) | ₹1 Cr | | #9 | HSN Code 25086000: Mullite (this hsn code) | < ₹1 Crore | | #10 | [HSN Code 25085022: Kyanite – Processed (Non-Calcined)](https://busy.in/hsn/hsn-25085022/) | < ₹1 Crore |