What products are classified under HSN 2513
It includes Natural abrasives
HSN Sub Chapter 2513 represents Natural abrasives under GST classification. This code helps businesses identify Natural abrasives correctly for billing, taxation, and trade. With HSN Sub Chapter 2513, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Natural abrasives.
GST Rate for Natural abrasives under HSN Code 2513. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 25 | 2513 | Pumice stones; emery; natural corundum, ntural garnet and other natrual abrasives, whether or not heat-treated | 5% | 5% |
Chapter: 25
Description: Pumice stones; emery; natural corundum, ntural garnet and other natrual abrasives, whether or not heat-treated
Following Tariff HSN code falls under Natural abrasives:
| Tariff HSN | Description |
|---|---|
| Pumic stone | |
| Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated - pumice stone: crude or in irregular pieces, including crushed pumice (bimskies) | |
| Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated - pumice stone: other | |
| Emery, natural corundum, natural garnet and other natural abrasives : Emery | |
| Emery, natural corundum, natural garnet and other natural abrasives : Natural corundum | |
| Emery, natural corundum, natural garnet and other natural abrasives : Natural garnet | |
| Emery, natural corundum, natural garnet and other natural abrasives : Other |
Pumic stone
Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated - pumice stone: crude or in irregular pieces, including crushed pumice (bimskies)
Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated - pumice stone: other
Emery, natural corundum, natural garnet and other natural abrasives : Emery
Emery, natural corundum, natural garnet and other natural abrasives : Natural corundum
Emery, natural corundum, natural garnet and other natural abrasives : Natural garnet
Emery, natural corundum, natural garnet and other natural abrasives : Other
| Order Number | Description |
|---|---|
| Maheshwari Stone Supplying Company (AAAR (Appellate Authority For Advance Ruling), Telangana) |
Maheshwari Stone Supplying Company (AAAR (Appellate Authority For Advance Ruling), Telangana)
It includes Natural abrasives
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
If your outward supply of Natural abrasives is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
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.