---
title: "HSN Code for Slate | HSN 25140000 GST Rate"
description: "Find HSN and GST Rates for 25140000 related to Slate with BUSY Accounting - The reliable source for HSN and GST details in India."
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# HSN Code 25140000: Slate

- [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 2514: Slate Blocks & Slabs](https://busy.in/hsn/sub-chapter-2514/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| 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% |

## Frequently asked questions

### What products are classified under HSN 25140000 ?

It includes Slate

### Any common misclassification issue with 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.

### Do e‑way bill and e‑invoice apply for Slate?

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 should mixed supplies be billed when Slate is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Slate; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Slate?

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.

### Can we claim ITC on inputs used to trade Slate?

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.

### How much GST applies to Slate?

Under HSN 25140000, Slate attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

## India's trade performance: HSN Code 25140000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹84 Cr (−2.28% YoY) — 0.0023% of India's total exports
- Imports: < ₹1 Crore — 0.0000% of India's total imports
- Trade balance: ₹84 Cr (Surplus); surplus rank #1734 of 12657 HSN codes
- Share of Sub-Chapter 2514: 100.00% of its exports; import side 100.00%
- Rank within Sub-Chapter 2514: #1 of 1 by export value; import-side #1

### Key metrics

- Export CAGR: -6.24% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2905 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +13.50% in FY 2020-21
- Contribution to Sub-Ch. 2514: 100.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 25140000

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. 2514 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2514 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 123.80 | 0.0054% | — | 100.00% | < ₹1 Crore | 0.0000% | — | 100.00% | +123.75 | #1776 |
| FY 2019-20 | 106.05 | 0.0048% | −14.34% | 100.00% | < ₹1 Crore | 0.0000% | 0.00% | 100.00% | +106.00 | #1944 |
| FY 2020-21 | 120.37 | 0.0056% | +13.50% | 100.00% | < ₹1 Crore | 0.0000% | −40.00% | 100.00% | +120.34 | #1890 |
| FY 2021-22 | 120.64 | 0.0038% | +0.22% | 100.00% | < ₹1 Crore | 0.0000% | +366.67% | 100.00% | +120.50 | #2176 |
| FY 2022-23 | 88.90 | 0.0025% | −26.31% | 100.00% | Nil | 0.0000% | −100.00% | — | +88.90 | #2702 |
| FY 2023-24 | 86.06 | 0.0024% | −3.19% | 100.00% | Nil | 0.0000% | — | — | +86.06 | #2767 |
| FY 2024-25 | 84.10 | 0.0023% | −2.28% | 100.00% | < ₹1 Crore | 0.0000% | — | 100.00% | +83.86 | #2905 |

- CAGR (7-year): exports -6.24%/yr, imports 29.88%/yr (consistently Surplus)

## Key trade insights: HSN Code 25140000 export-import analysis

### Export decline: -6.24% CAGR over 7 years

India's exports under HSN Code 25140000 have declined at a compound annual rate of -6.24% over 7 fiscal years, falling from ₹123.80 Crore in FY 2018-19 to ₹84.10 Crore in FY 2024-25.

### HSN Code 25140000 ranked #2905 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 25140000 ranks #2905 out of 12657 HSN codes by total export value. Within Sub-Chapter 2514, it ranks #1 of 1. By trade surplus, it ranks #1734 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 25140000 exports

The strongest single-year export movement for HSN Code 25140000 was recorded in FY 2020-21, when exports surged by 13.50% over the prior year.

### India maintains a trade surplus of ₹83.86 Crore in HSN Code 25140000 goods

In FY 2024-25, India's exports of ₹84.10 Cr exceeded imports of ₹0.24 Cr, resulting in a trade surplus of ₹83.86 Crore — ranking #1734 of 12657 by surplus magnitude.

### Import growth of 29.88% CAGR signals rising demand for Slate

India's imports under HSN Code 25140000 have grown at 29.88% CAGR, reaching ₹0.24 Crore in FY 2024-25.

### HSN Code 25140000 contributes 100.00% of Sub-Chapter 2514 exports — ranked #1

Among the 1 HSN codes under Sub-Chapter 2514, HSN Code 25140000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1).

## Related HSN Codes in Sub-Chapter 2514

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 25140000: Slate (this hsn code) | ₹84 Cr |