--- title: "HSN Code for Ground – Other | HSN 25102090 GST Rate" description: "Find HSN and GST Rates for 25102090 related to Ground – Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-25102090/" --- # HSN Code 25102090: Ground – Other - [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 2510: Natural phosphates](https://busy.in/hsn/sub-chapter-2510/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Ground : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 25102090 ? It includes Ground – Other ### Do e‑way bill and e‑invoice apply for Ground – Other? 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. ### Any common misclassification issue with Ground – Other? 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 much GST applies to Ground – Other? Under HSN 25102090, Ground – Other attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### How should mixed supplies be billed when Ground – Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Ground – Other; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Ground – Other? 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. ## India's trade performance: HSN Code 25102090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−62.50% YoY) — 0.0000% of India's total exports - Imports: ₹4 Cr (+11,966.67% YoY) — 0.0001% of India's total imports - Trade balance: −₹4 Cr (Deficit); surplus rank #8443 of 12657 HSN codes - Share of Sub-Chapter 2510: 1.28% of its exports; import side 0.02% - Rank within Sub-Chapter 2510: #3 of 8 by export value; import-side #4 ### Key metrics - Export CAGR: -23.53% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #10193 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +133.33% in FY 2021-22 - Contribution to Sub-Ch. 2510: 1.28% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 25102090 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. 2510 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2510 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 3.21% | 7.80 | 0.0002% | — | 0.14% | −7.65 | #8982 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −13.33% | 65.00% | 7.34 | 0.0002% | −5.90% | 0.14% | −7.21 | #9054 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −76.92% | 5.36% | 4.18 | 0.0001% | −43.05% | 0.08% | −4.15 | #9719 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +133.33% | 6.19% | 33.61 | 0.0007% | +704.07% | 0.32% | −33.54 | #9687 | | FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −99.82% | 0.00% | −0.06 | — | | FY 2023-24 | < ₹1 Crore | 0.0000% | — | 25.00% | < ₹1 Crore | 0.0000% | −50.00% | 0.00% | +0.05 | #9881 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −62.50% | 1.28% | 3.62 | 0.0001% | +11,966.67% | 0.02% | −3.59 | #10193 | - CAGR (7-year): exports -23.53%/yr, imports -12.01%/yr (consistently Deficit) ## Key trade insights: HSN Code 25102090 export-import analysis ### Export decline: -23.53% CAGR over 7 years India's exports under HSN Code 25102090 have declined at a compound annual rate of -23.53% over 7 fiscal years, falling from ₹0.15 Crore in FY 2018-19 to ₹0.03 Crore in FY 2024-25. ### HSN Code 25102090 ranked #10193 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 25102090 ranks #10193 out of 12657 HSN codes by total export value. Within Sub-Chapter 2510, it ranks #3 of 8. By trade surplus, it ranks #8443 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 25102090 exports The strongest single-year export movement for HSN Code 25102090 was recorded in FY 2021-22, when exports surged by 133.33% over the prior year. ### India records a trade deficit of ₹3.59 Crore in HSN Code 25102090 goods In FY 2024-25, India's imports of ₹3.62 Cr exceeded exports of ₹0.03 Cr, resulting in a trade deficit of ₹3.59 Crore — ranking #8443 of 12657 by surplus magnitude. ### Import growth of -12.01% CAGR signals stable import dependency for Ground – Other India's imports under HSN Code 25102090 have grown at -12.01% CAGR, reaching ₹3.62 Crore in FY 2024-25. ### HSN Code 25102090 contributes 1.28% of Sub-Chapter 2510 exports — ranked #3 Among the 8 HSN codes under Sub-Chapter 2510, HSN Code 25102090 ranks #3 by export value — accounting for 1.28% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #4). ## Related HSN Codes in Sub-Chapter 2510 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 25101010: Unground \| Natural Calcium Phosphate](https://busy.in/hsn/hsn-25101010/) | ₹2 Cr | | #2 | [HSN Code 25102010: Ground natural calcium phosphates](https://busy.in/hsn/hsn-25102010/) | < ₹1 Crore | | #3 | HSN Code 25102090: Ground – Other (this hsn code) | < ₹1 Crore | | — | [HSN Code 25101020: Unground : Natural aluminium calcium phosphate](https://busy.in/hsn/hsn-25101020/) | Nil | | — | [HSN Code 25101030: Unground : Natural calcium phosphate apatite](https://busy.in/hsn/hsn-25101030/) | Nil | | — | [HSN Code 25101090: Unground \| Other](https://busy.in/hsn/hsn-25101090/) | Nil | | — | [HSN Code 25102020: Ground natural aluminium calcium phosphate](https://busy.in/hsn/hsn-25102020/) | Nil | | — | [HSN Code 25102030: Ground natural calcium phosphates – Apatite](https://busy.in/hsn/hsn-25102030/) | Nil |