What products are classified under HSN 25132010 ?
It includes Natural Emery
HSN Code 25132010 represents Natural Emery under GST classification. This code helps businesses identify Natural Emery correctly for billing, taxation, and trade. With HSN Code 25132010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Natural Emery.
HSN Code 25132010 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement | 2513 | Pumice stones; emery; natural corundum, ntural garnet and other natrual abrasives, whether or not heat-treated | Emery, natural corundum, natural garnet and other natural abrasives : Emery | 2.5% | 2.5% | 5% | 0% |
Description of goods
Emery, natural corundum, natural garnet and other natural abrasives : Emery
Chapter
25 – Salt; sulphur; earths and stone; plastering materials, lime and cement
Sub Chapter
2513 – Pumice stones; emery; natural corundum, ntural garnet and other natrual abrasives, whether or not heat-treated
Natural Emery does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Pumic stone | |
| Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated - pumice stone: crude or in irregular pieces, including crushed pumice (bimskies) | |
| Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated - pumice stone: other | |
| Emery, natural corundum, natural garnet and other natural abrasives : Natural corundum | |
| Emery, natural corundum, natural garnet and other natural abrasives : Natural garnet | |
| Emery, natural corundum, natural garnet and other natural abrasives : Other |
Pumic stone
Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated - pumice stone: crude or in irregular pieces, including crushed pumice (bimskies)
Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated - pumice stone: other
Emery, natural corundum, natural garnet and other natural abrasives : Natural corundum
Emery, natural corundum, natural garnet and other natural abrasives : Natural garnet
Emery, natural corundum, natural garnet and other natural abrasives : Other
It includes Natural Emery
Under HSN 25132010, Natural Emery attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Natural Emery; Nil for exempt items if applicable).
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.
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.