---
title: "2520 HSN Code | HSN Code for Gypsum, Anhydrite, Plasters in India"
description: "Know more about 2520 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2520 covering Gypsum, Anhydrite, Plasters."
canonical: "https://busy.in/hsn/sub-chapter-2520/"
---

# HSN Sub-chapter 2520: Gypsum, Anhydrite, Plasters

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders

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 |
| --- | --- |
| 25201010 | [Gypsum; Anhydrite \| Natural](https://busy.in/hsn/hsn-25201010/) |
| 25201020 | [Gypsum; Anhydrite\| Marine](https://busy.in/hsn/hsn-25201020/) |
| 25201090 | [Gypsum; Anhydrite\| Other](https://busy.in/hsn/hsn-25201090/) |
| 25202010 | [Plasters\| Calcined](https://busy.in/hsn/hsn-25202010/) |
| 25202090 | [Plasters\| Other](https://busy.in/hsn/hsn-25202090/) |

## Frequently asked questions

### What products are classified under HSN 2520

It includes Gypsum, Anhydrite, Plasters

### Can I claim ITC on inputs and services used for Gypsum, Anhydrite, Plasters?

If your outward supply of Gypsum, Anhydrite, Plasters 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.

### How are warranty replacements of Gypsum, Anhydrite, Plasters 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.

### How do I bill a kit or combo that includes Gypsum, Anhydrite, Plasters?

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.

### Is the composition scheme suitable if I mainly trade Gypsum, Anhydrite, Plasters?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### What should my invoice and records include for Gypsum, Anhydrite, Plasters?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### Does MRP, weight or pack size change GST treatment for Gypsum, Anhydrite, Plasters?

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.

## India's trade performance: HSN Sub-Chapter 2520 (FY 2024-25)

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

- Exports: ₹45 Cr (+25.41% YoY) — 0.0012% of India's total exports
- Imports: ₹1,800 Cr (+14.41% YoY) — 0.0295% of India's total imports
- Trade balance: −₹1,755 Cr (Deficit); surplus rank #1015 of 1233 sub-chapters
- Share of Chapter 25: 0.26% of its exports; import side 4.28%
- Rank within Chapter 25: #18 of 29 by export value; import-side #6

### Key metrics

- Export CAGR: -6.84% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #924 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +25.41% in FY 2024-25
- Contribution to Ch. 25: 0.26% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2520

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 | 68.45 | 0.0030% | — | 0.44% | 947.34 | 0.0264% | — | 4.75% | −878.89 | #784 |
| FY 2019-20 | 57.89 | 0.0026% | −15.43% | 0.41% | 841.52 | 0.0251% | −11.17% | 4.53% | −783.63 | #818 |
| FY 2020-21 | 72.39 | 0.0034% | +25.05% | 0.41% | 737.29 | 0.0253% | −12.39% | 4.26% | −664.90 | #782 |
| FY 2021-22 | 76.57 | 0.0024% | +5.77% | 0.45% | 1,182.38 | 0.0259% | +60.37% | 3.94% | −1,105.81 | #819 |
| FY 2022-23 | 57.46 | 0.0016% | −24.96% | 0.30% | 1,379.86 | 0.0240% | +16.70% | 3.64% | −1,322.40 | #874 |
| FY 2023-24 | 35.69 | 0.0010% | −37.89% | 0.19% | 1,573.05 | 0.0280% | +14.00% | 4.47% | −1,537.36 | #948 |
| FY 2024-25 | 44.76 | 0.0012% | +25.41% | 0.26% | 1,799.73 | 0.0295% | +14.41% | 4.28% | −1,754.97 | #924 |

- CAGR (7-year): exports -6.84%/yr, imports 11.29%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 2520 export-import analysis

### Export decline: -6.84% CAGR over 7 years

India's exports under HSN Sub-Chapter 2520 have declined at a compound annual rate of -6.84% over 7 fiscal years, falling from ₹68.45 Crore in FY 2018-19 to ₹44.76 Crore in FY 2024-25.

### HSN Sub-Chapter 2520 ranked #924 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2520 ranks #924 out of 1233 sub-chapters by total export value. Within Chapter 25, it ranks #18 of 29. By trade surplus, it ranks #1015 of 1233.

### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 2520 exports

The strongest single-year export movement for HSN Sub-Chapter 2520 was recorded in FY 2024-25, when exports surged by 25.41% over the prior year.

### India records a trade deficit of ₹1,754.97 Crore in HSN Sub-Chapter 2520 goods

In FY 2024-25, India's imports of ₹1,799.73 Cr exceeded exports of ₹44.76 Cr, resulting in a trade deficit of ₹1,754.97 Crore — ranking #1015 of 1233 by surplus magnitude.

### Import growth of 11.29% CAGR signals rising demand for Gypsum, Anhydrite, Plasters

India's imports under HSN Sub-Chapter 2520 have grown at 11.29% CAGR, reaching ₹1,799.73 Crore in FY 2024-25.

### HSN Sub-Chapter 2520 contributes 0.26% of Chapter 25 exports — ranked #18

Among the 29 sub-chapters under Chapter 25, HSN Sub-Chapter 2520 ranks #18 by export value — accounting for 0.26% of the chapter's total exports in FY 2024-25. On the import side, it holds 4.28% share (rank #6).

## 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 |
| #18 | HSN Sub-Chapter 2520: Gypsum, Anhydrite, Plasters (this hsn sub-chapter) | ₹45 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/) |
| 2513 | [Natural abrasives](https://busy.in/hsn/sub-chapter-2513/) |
| 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/) |
| 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/) |