--- title: "HSN Code for Unexpanded Perlite | HSN 25301020 GST Rate" description: "Find HSN and GST Rates for 25301020 related to Unexpanded Perlite with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-25301020/" --- # HSN Code 25301020: Unexpanded Perlite - [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 2530: Unspecified mineral substances](https://busy.in/hsn/sub-chapter-2530/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Vermiculite, perlite and chlorites, unexpanded: Perlite | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 25301020 ? It includes Unexpanded Perlite ### Any common misclassification issue with 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. ### Can we claim ITC on inputs used to trade Unexpanded Perlite? 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 Unexpanded Perlite? Under HSN 25301020, Unexpanded Perlite attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Do e‑way bill and e‑invoice apply for Unexpanded Perlite? 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. ### Does packaging or labelling change the GST for Unexpanded Perlite? 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. ### How should mixed supplies be billed when Unexpanded Perlite is sold with other items? 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). ## India's trade performance: HSN Code 25301020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (−13.70% YoY) — 0.0001% of India's total exports - Imports: ₹71 Cr (+50.87% YoY) — 0.0012% of India's total imports - Trade balance: −₹68 Cr (Deficit); surplus rank #10485 of 12657 HSN codes - Share of Sub-Chapter 2530: 0.99% of its exports; import side 8.43% - Rank within Sub-Chapter 2530: #6 of 13 by export value; import-side #4 ### Key metrics - Export CAGR: 72.00% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7463 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +466.67% in FY 2019-20 - Contribution to Sub-Ch. 2530: 0.99% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 25301020 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. 2530 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2530 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.06% | 35.69 | 0.0010% | — | 11.11% | −35.60 | #9231 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +466.67% | 0.52% | 33.99 | 0.0010% | −4.76% | 9.99% | −33.48 | #8189 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −15.69% | 0.44% | 30.56 | 0.0010% | −10.09% | 10.79% | −30.13 | #8343 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +81.40% | 0.37% | 54.94 | 0.0012% | +79.78% | 11.03% | −54.16 | #8209 | | FY 2022-23 | 1.91 | 0.0001% | +144.87% | 0.48% | 60.75 | 0.0011% | +10.58% | 10.83% | −58.84 | #7488 | | FY 2023-24 | 2.70 | 0.0001% | +41.36% | 0.87% | 46.86 | 0.0008% | −22.86% | 6.96% | −44.16 | #7257 | | FY 2024-25 | 2.33 | 0.0001% | −13.70% | 0.99% | 70.70 | 0.0012% | +50.87% | 8.43% | −68.37 | #7463 | - CAGR (7-year): exports 72.00%/yr, imports 12.07%/yr (consistently Deficit) ## Key trade insights: HSN Code 25301020 export-import analysis ### Consistent export growth: 72.00% CAGR over 7 years India's exports under HSN Code 25301020 have grown at a compound annual rate of 72.00% over 7 fiscal years, rising from ₹0.09 Crore in FY 2018-19 to ₹2.33 Crore in FY 2024-25. ### HSN Code 25301020 ranked #7463 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 25301020 ranks #7463 out of 12657 HSN codes by total export value. Within Sub-Chapter 2530, it ranks #6 of 13. By trade surplus, it ranks #10485 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 25301020 exports The strongest single-year export movement for HSN Code 25301020 was recorded in FY 2019-20, when exports surged by 466.67% over the prior year. ### India records a trade deficit of ₹68.37 Crore in HSN Code 25301020 goods In FY 2024-25, India's imports of ₹70.70 Cr exceeded exports of ₹2.33 Cr, resulting in a trade deficit of ₹68.37 Crore — ranking #10485 of 12657 by surplus magnitude. ### Import growth of 12.07% CAGR signals rising demand for Unexpanded Perlite India's imports under HSN Code 25301020 have grown at 12.07% CAGR, reaching ₹70.70 Crore in FY 2024-25. ### HSN Code 25301020 contributes 0.99% of Sub-Chapter 2530 exports — ranked #6 Among the 13 HSN codes under Sub-Chapter 2530, HSN Code 25301020 ranks #6 by export value — accounting for 0.99% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.43% share (rank #4). ## Related HSN Codes in Sub-Chapter 2530 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 25309099: Other Mineral Substances Not Elsewhere Specified](https://busy.in/hsn/hsn-25309099/) | ₹159 Cr | | #2 | [HSN Code 25309030: Other\| Calcite](https://busy.in/hsn/hsn-25309030/) | ₹34 Cr | | #3 | [HSN Code 25309050: Other\| Wollastonite](https://busy.in/hsn/hsn-25309050/) | ₹31 Cr | | #4 | [HSN Code 25309070: Other Processed\| Earth Color Ochre](https://busy.in/hsn/hsn-25309070/) | ₹5 Cr | | #5 | [HSN Code 25301010: Unexpanded Vermiculite](https://busy.in/hsn/hsn-25301010/) | ₹2 Cr | | #6 | HSN Code 25301020: Unexpanded Perlite (this hsn code) | ₹2 Cr | | #7 | [HSN Code 25301090: Vermiculite, Perlite & Chlorites (Unexpanded): Others](https://busy.in/hsn/hsn-25301090/) | < ₹1 Crore | | #8 | [HSN Code 25309060: Other\| Earth Colour Ochre, Crude](https://busy.in/hsn/hsn-25309060/) | < ₹1 Crore | | #9 | [HSN Code 25302000: Kieserite & Epsomite (Magnesium Sulphates)](https://busy.in/hsn/hsn-25302000/) | < ₹1 Crore | | #10 | [HSN Code 25309010: Meerschaum & Amber Agglomerates](https://busy.in/hsn/hsn-25309010/) | < ₹1 Crore |