What products are classified under HSN 25301020 ?
It includes Unexpanded Perlite
HSN Code 25301020 represents Unexpanded Perlite under GST classification. This code helps businesses identify Unexpanded Perlite correctly for billing, taxation, and trade. With HSN Code 25301020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Unexpanded Perlite.
HSN Code 25301020 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 | 2530 | Mineral substances not elsewhere specified or included | Vermiculite, perlite and chlorites, unexpanded: Perlite | 2.5% | 2.5% | 5% | 0% |
Unexpanded Perlite does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Vermiculite, perlite and chlorites, unexpanded: Vermiculite | |
| Vermiculite, perlite and chlorites, unexpanded: Others (including powder) | |
| Kieserite, epsomite (natural magnesium sulphates) | |
| Other: Meerschaum (whether or not in polished kg. 10% – pieces) and amber agglomerated; meerachaum and agglomerated amber in plates, rods, etc., not worked after moulding yet | |
| Other: Natural arsenic sulphides (such as orpiment) | |
| Other: Calcite | |
| Other: Ores and concentrates of rare earth metals | |
| Other: Wollastonite | |
| Other: Earth colour ochre, crude | |
| Other: Other processed earth colour ochre | |
| Other: Other: Strontium sulphate (natural ore) | |
| Other: Other: Other |
Vermiculite, perlite and chlorites, unexpanded: Vermiculite
Vermiculite, perlite and chlorites, unexpanded: Others (including powder)
Kieserite, epsomite (natural magnesium sulphates)
Other: Meerschaum (whether or not in polished kg. 10% – pieces) and amber agglomerated; meerachaum and agglomerated amber in plates, rods, etc., not worked after moulding yet
Other: Natural arsenic sulphides (such as orpiment)
Other: Calcite
Other: Ores and concentrates of rare earth metals
Other: Wollastonite
Other: Earth colour ochre, crude
Other: Other processed earth colour ochre
Other: Other: Strontium sulphate (natural ore)
Other: Other: Other
It includes Unexpanded Perlite
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.
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 25301020, Unexpanded Perlite 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.
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 Unexpanded Perlite; 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.