Salt HSN Code for GST Filing
Salt is a daily use item that is an important part of every Indian kitchen and many industrial processes. Understanding the salt HSN code and GST treatment helps traders, grocery stores and manufacturers bill correctly.
This guide covers rock salt, common table salt and refined or iodised salt so that you can classify these products correctly for GST purposes.
What is the HSN code for rock salt and table salt?
Salt generally falls under Chapter 25 of the HSN structure. The main code for salt is 2501 which covers common salt, sea salt, rock salt and chemically pure sodium chloride that is still in solid form.
Whether you pack salt in loose form, small pouches or branded retail packs, you normally use the same salt HSN code family as long as the basic product remains salt.
| HSN Code | Product name | Product description | GST rate |
|---|---|---|---|
| 2501 | Rock salt | Naturally occurring rock salt blocks and crushed rock salt used for food and industrial use. | 0% |
| 2501 | Table salt | Refined or iodised common salt in consumer packs for household use. | 0% |
| 2501 | Sea salt | Salt obtained by evaporation of sea water supplied in bulk or retail packs. | 0% |
| 2501 | Industrial salt | Salt used for tanning, water treatment and other industrial processes. | 0% or 5% |
How does GST apply to salt products including table and rock salt?
Basic edible salt for human consumption is generally kept in the exempt or very low GST slab because it is an essential food item. Most common table salt and rock salt used in food are therefore not subject to standard GST rates.
However salt used for certain industrial applications or specially processed products can attract a small GST rate. You should always check the latest GST notification to confirm whether your specific salt product is fully exempt or taxed at a concessional rate.
Why do salt products have different HSN codes for GST filing?
Most edible salt products share the same basic HSN code but GST rules can distinguish between edible use and industrial use. In some cases a preparation that only contains a small part of salt along with other additives may fall under a different HSN chapter because it is treated as a prepared food product or chemical.
Using the correct HSN code ensures that GST returns show the right tax treatment and that your buyers can claim input tax credit if available under law.
How to classify salt correctly for GST returns?
To classify salt correctly you should first check whether the product is simple salt or a mixture with flavours and other ingredients. If it is simple salt, you can map it to HSN 2501 and then check whether it is exempt, zero rated or taxed at a concessional slab.
For mixtures like seasoning salt, black salt blends or ready to eat sprinklers, you may need to consider chapters for prepared foods or mixed condiments. In all cases the description on invoices and the HSN code used in your accounting software should match the composition mentioned on the product label.
Conclusion
Salt HSN classification is usually straightforward because most edible salts fall under a single chapter and enjoy very low GST impact. Correctly using the salt HSN code keeps your grocery and food business compliant without creating unnecessary tax liability.
If you deal in specialised industrial salts or blended products you should review the latest GST rules and seek advice where needed so that GST returns remain accurate.
As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience.
Frequently Asked Questions
-
What is the HSN code for salt in India?
The main HSN code family for salt is 2501 which covers common salt, sea salt, rock salt and chemically pure sodium chloride that is still in solid form.
-
How does the GST rate apply to rock salt and table salt?
Rock salt and table salt used as food are generally kept in the exempt or zero GST category so that this essential item remains affordable. You should still confirm the current position from the latest GST notification.
-
Are iodised salt and rock salt under different HSN codes?
Iodised salt and rock salt are usually classified under the same HSN chapter because both are forms of edible salt. The exact description on invoice may mention whether the salt is iodised or not.
-
How do I classify salt products under GST?
First check whether the product is plain salt or a mixture. Plain edible salt will normally come under HSN 2501 while mixtures with spices or flavourings may fall under a prepared food chapter.
-
How do I apply the salt HSN code correctly for GST returns?
You should configure HSN 2501 and the applicable GST rate or exemption in your billing software and use it on all invoices. The same code will then flow into your GSTR filings automatically.