What products are classified under HSN 25132020 ?
It includes Natural Corundum
HSN Code 25132020 represents Natural Corundum under GST classification. This code helps businesses identify Natural Corundum correctly for billing, taxation, and trade. With HSN Code 25132020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Natural Corundum.
HSN Code 25132020 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 : Natural corundum | 2.5% | 2.5% | 5% | 0% |
Description of goods
Emery, natural corundum, natural garnet and other natural abrasives : Natural corundum
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 Corundum 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 : Emery | |
| 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 : Emery
Emery, natural corundum, natural garnet and other natural abrasives : Natural garnet
Emery, natural corundum, natural garnet and other natural abrasives : Other
It includes Natural Corundum
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Natural Corundum; Nil for exempt items if applicable).
Under HSN 25132020, Natural Corundum attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
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.
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.