What products are classified under HSN 25140000 ?
It includes Slate
HSN Code 25140000 represents Slate under GST classification. This code helps businesses identify Slate correctly for billing, taxation, and trade. With HSN Code 25140000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Slate.
HSN Code 25140000 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 | 2514 | Slate, whether or not roughly trimmed merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | Slate, whether or not roughly trimmed merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 2.5% | 2.5% | 5% | 0% |
Description of goods
Slate, whether or not roughly trimmed merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
Chapter
25 – Salt; sulphur; earths and stone; plastering materials, lime and cement
Sub Chapter
2514 – Slate, whether or not roughly trimmed merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
Slate does not include products with the following descriptions:
| HSN Code | Description |
|---|
It includes Slate
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.
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 separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Slate; Nil for exempt items if applicable).
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.
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.
Under HSN 25140000, Slate attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.