What products are classified under HSN 25221000 ?
It includes Quicklime
HSN Code 25221000 represents Quicklime under GST classification. This code helps businesses identify Quicklime correctly for billing, taxation, and trade. With HSN Code 25221000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Quicklime.
HSN Code 25221000 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 | 2522 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 | Quicklime | 2.5% | 2.5% | 5% | 0% |
Quicklime does not include products with the following descriptions:
Slaked lime
Hydraulic lime
It includes Quicklime
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 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.
Under HSN 25221000, Quicklime attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Quicklime; Nil for exempt items if applicable).
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.