---
title: "2513 HSN Code | HSN Code for Natural abrasives in India"
description: "Know more about 2513 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2513 covering Natural abrasives."
canonical: "https://busy.in/hsn/sub-chapter-2513/"
---

# HSN Sub-chapter 2513: Natural abrasives

Pumice stones; emery; natural corundum, ntural garnet and other natrual abrasives, whether or not heat-treated

Part of [Chapter 25: Salt, Stones and Cement](https://busy.in/hsn/chapter-25/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 25131000 | [Pumic Stone](https://busy.in/hsn/hsn-25131000/) |
| 25131100 | [Pumice Stone: Other Natural Abrasives](https://busy.in/hsn/hsn-25131100/) |
| 25131900 | [Sandstone: Crude or Roughly Trimmed](https://busy.in/hsn/hsn-25131900/) |
| 25132010 | [Natural Emery](https://busy.in/hsn/hsn-25132010/) |
| 25132020 | [Natural Corundum](https://busy.in/hsn/hsn-25132020/) |
| 25132030 | [Natural Garnet](https://busy.in/hsn/hsn-25132030/) |
| 25132090 | [Other Natural Abrasives](https://busy.in/hsn/hsn-25132090/) |

## Frequently asked questions

### What products are classified under HSN 2513

It includes Natural abrasives

### How do I bill a kit or combo that 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.

### Does MRP, weight or pack size change GST treatment for Natural abrasives?

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.

### If I repair and return Natural abrasives, how should I charge GST?

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.

### How are warranty replacements of Natural abrasives handled?

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.

### Can I claim ITC on inputs and services used for Natural abrasives?

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.

### Do spares or accessories of Natural abrasives follow the same HSN?

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.

## India's trade performance: HSN Sub-Chapter 2513 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹332 Cr (+16.06% YoY) — 0.0090% of India's total exports
- Imports: ₹10 Cr (−13.85% YoY) — 0.0002% of India's total imports
- Trade balance: ₹322 Cr (Surplus); surplus rank #292 of 1233 sub-chapters
- Share of Chapter 25: 1.92% of its exports; import side 0.02%
- Rank within Chapter 25: #14 of 29 by export value; import-side #27

### Key metrics

- Export CAGR: 0.80% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #606 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +47.02% in FY 2023-24
- Contribution to Ch. 25: 1.92% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2513

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 Ch. 25 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 25 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 316.61 | 0.0138% | — | 2.03% | 8.07 | 0.0002% | — | 0.04% | +308.54 | #510 |
| FY 2019-20 | 282.27 | 0.0128% | −10.85% | 1.99% | 6.61 | 0.0002% | −18.09% | 0.04% | +275.66 | #536 |
| FY 2020-21 | 164.24 | 0.0076% | −41.81% | 0.93% | 7.00 | 0.0002% | +5.90% | 0.04% | +157.24 | #640 |
| FY 2021-22 | 167.04 | 0.0053% | +1.70% | 0.98% | 8.01 | 0.0002% | +14.43% | 0.03% | +159.03 | #694 |
| FY 2022-23 | 194.61 | 0.0054% | +16.51% | 1.02% | 6.60 | 0.0001% | −17.60% | 0.02% | +188.01 | #693 |
| FY 2023-24 | 286.11 | 0.0079% | +47.02% | 1.55% | 11.91 | 0.0002% | +80.45% | 0.03% | +274.20 | #626 |
| FY 2024-25 | 332.06 | 0.0090% | +16.06% | 1.92% | 10.26 | 0.0002% | −13.85% | 0.02% | +321.80 | #606 |

- CAGR (7-year): exports 0.80%/yr, imports 4.08%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 2513 export-import analysis

### Consistent export growth: 0.80% CAGR over 7 years

India's exports under HSN Sub-Chapter 2513 have grown at a compound annual rate of 0.80% over 7 fiscal years, rising from ₹316.61 Crore in FY 2018-19 to ₹332.06 Crore in FY 2024-25.

### HSN Sub-Chapter 2513 ranked #606 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2513 ranks #606 out of 1233 sub-chapters by total export value. Within Chapter 25, it ranks #14 of 29. By trade surplus, it ranks #292 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 2513 exports

The strongest single-year export movement for HSN Sub-Chapter 2513 was recorded in FY 2023-24, when exports surged by 47.02% over the prior year.

### India maintains a trade surplus of ₹321.80 Crore in HSN Sub-Chapter 2513 goods

In FY 2024-25, India's exports of ₹332.06 Cr exceeded imports of ₹10.26 Cr, resulting in a trade surplus of ₹321.80 Crore — ranking #292 of 1233 by surplus magnitude.

### Import growth of 4.08% CAGR signals stable import dependency for Natural abrasives

India's imports under HSN Sub-Chapter 2513 have grown at 4.08% CAGR, reaching ₹10.26 Crore in FY 2024-25.

### HSN Sub-Chapter 2513 contributes 1.92% of Chapter 25 exports — ranked #14

Among the 29 sub-chapters under Chapter 25, HSN Sub-Chapter 2513 ranks #14 by export value — accounting for 1.92% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #27).

## Related Sub-Chapters in Chapter 25

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 2516: Granite & other monumental stones](https://busy.in/hsn/sub-chapter-2516/) | ₹4,213 Cr |
| #2 | [HSN Sub-Chapter 2501: Salt and sodium chloride](https://busy.in/hsn/sub-chapter-2501/) | ₹3,796 Cr |
| #3 | [HSN Sub-Chapter 2511: Natural Barium Compounds](https://busy.in/hsn/sub-chapter-2511/) | ₹1,241 Cr |
| #4 | [HSN Sub-Chapter 2508: Other Clays & Minerals](https://busy.in/hsn/sub-chapter-2508/) | ₹1,215 Cr |
| #5 | [HSN Sub-Chapter 2506: Quartzite cut into blocks or slabs](https://busy.in/hsn/sub-chapter-2506/) | ₹1,032 Cr |
| #6 | [HSN Sub-Chapter 2503: Sulfur products](https://busy.in/hsn/sub-chapter-2503/) | ₹983 Cr |
| #7 | [HSN Sub-Chapter 2517: Pebbles, Gravel, Crushed Stone](https://busy.in/hsn/sub-chapter-2517/) | ₹587 Cr |
| #8 | [HSN Sub-Chapter 2525: Mica, including splittings](https://busy.in/hsn/sub-chapter-2525/) | ₹564 Cr |
| #9 | [HSN Sub-Chapter 2529: Mineral substances](https://busy.in/hsn/sub-chapter-2529/) | ₹549 Cr |
| #10 | [HSN Sub-Chapter 2507: Kaolin clay](https://busy.in/hsn/sub-chapter-2507/) | ₹512 Cr |
| #14 | HSN Sub-Chapter 2513: Natural abrasives (this hsn sub-chapter) | ₹332 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 2501 | [Salt and sodium chloride](https://busy.in/hsn/sub-chapter-2501/) |
| 2502 | [Unroasted iron pyrites](https://busy.in/hsn/sub-chapter-2502/) |
| 2503 | [Sulfur products](https://busy.in/hsn/sub-chapter-2503/) |
| 2504 | [Natural graphite](https://busy.in/hsn/sub-chapter-2504/) |
| 2505 | [Natural stones & sands](https://busy.in/hsn/sub-chapter-2505/) |
| 2506 | [Quartzite cut into blocks or slabs](https://busy.in/hsn/sub-chapter-2506/) |
| 2507 | [Kaolin clay](https://busy.in/hsn/sub-chapter-2507/) |
| 2508 | [Other Clays & Minerals](https://busy.in/hsn/sub-chapter-2508/) |
| 2509 | [Chalk](https://busy.in/hsn/sub-chapter-2509/) |
| 2510 | [Natural phosphates](https://busy.in/hsn/sub-chapter-2510/) |
| 2511 | [Natural Barium Compounds](https://busy.in/hsn/sub-chapter-2511/) |
| 2512 | [Siliceous earths, calcined or unworked](https://busy.in/hsn/sub-chapter-2512/) |
| 2514 | [Slate Blocks & Slabs](https://busy.in/hsn/sub-chapter-2514/) |
| 2515 | [Marble, travertine & building stones](https://busy.in/hsn/sub-chapter-2515/) |
| 2516 | [Granite & other monumental stones](https://busy.in/hsn/sub-chapter-2516/) |
| 2517 | [Pebbles, Gravel, Crushed Stone](https://busy.in/hsn/sub-chapter-2517/) |
| 2518 | [Dolomite, calcined or in slabs](https://busy.in/hsn/sub-chapter-2518/) |
| 2519 | [Magnesium carbonate & oxides](https://busy.in/hsn/sub-chapter-2519/) |
| 2520 | [Gypsum, Anhydrite, Plasters](https://busy.in/hsn/sub-chapter-2520/) |
| 2521 | [Limestone & calcareous stones](https://busy.in/hsn/sub-chapter-2521/) |
| 2522 | [Quicklime & hydraulic lime](https://busy.in/hsn/sub-chapter-2522/) |
| 2523 | [Portland & Similar Hydraulic Cements](https://busy.in/hsn/sub-chapter-2523/) |
| 2524 | [Asbestos](https://busy.in/hsn/sub-chapter-2524/) |
| 2525 | [Mica, including splittings](https://busy.in/hsn/sub-chapter-2525/) |
| 2526 | [Natural steatite and talc](https://busy.in/hsn/sub-chapter-2526/) |
| 2528 | [Natural borates & boric acid](https://busy.in/hsn/sub-chapter-2528/) |
| 2529 | [Mineral substances](https://busy.in/hsn/sub-chapter-2529/) |
| 2530 | [Unspecified mineral substances](https://busy.in/hsn/sub-chapter-2530/) |