---
title: "2521 HSN Code | HSN Code for Limestone & calcareous stones in India"
description: "Know more about 2521 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2521 covering Limestone & calcareous stones."
canonical: "https://busy.in/hsn/sub-chapter-2521/"
---

# HSN Sub-chapter 2521: Limestone & calcareous stones

Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement

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

- Current GST rate: 28%
- Earlier GST rate: 28%

## HSN codes

| Code | Title |
| --- | --- |
| 25210010 | [Limestone Flux (LD, <1% SiO2)](https://busy.in/hsn/hsn-25210010/) |
| 25210090 | [Other Limestone](https://busy.in/hsn/hsn-25210090/) |

## Frequently asked questions

### What products are classified under HSN 2521

It includes Limestone & calcareous stones

### If I repair and return Limestone & calcareous stones, 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.

### Can reverse charge ever apply to transactions involving Limestone & calcareous stones?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Limestone & calcareous stones are forward charge. Check the current notifications for any special cases before deciding.

### Any import/export nuance for Limestone & calcareous stones?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### How do I bill a kit or combo that includes Limestone & calcareous stones?

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.

### Do spares or accessories of Limestone & calcareous stones 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.

### Does packaging or branding change how GST applies to Limestone & calcareous stones?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Limestone & calcareous stones is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

## India's trade performance: HSN Sub-Chapter 2521 (FY 2024-25)

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

- Exports: ₹474 Cr (+214.64% YoY) — 0.0128% of India's total exports
- Imports: ₹6,042 Cr (+0.87% YoY) — 0.0991% of India's total imports
- Trade balance: −₹5,568 Cr (Deficit); surplus rank #1119 of 1233 sub-chapters
- Share of Chapter 25: 2.75% of its exports; import side 14.36%
- Rank within Chapter 25: #12 of 29 by export value; import-side #2

### Key metrics

- Export CAGR: 0.07% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #542 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +860.52% in FY 2020-21
- Contribution to Ch. 25: 2.75% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2521

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 | 472.34 | 0.0206% | — | 3.03% | 3,241.38 | 0.0903% | — | 16.26% | −2,769.04 | #431 |
| FY 2019-20 | 444.72 | 0.0201% | −5.85% | 3.14% | 3,332.83 | 0.0993% | +2.82% | 17.94% | −2,888.11 | #437 |
| FY 2020-21 | 4,271.61 | 0.1986% | +860.52% | 24.25% | 2,929.54 | 0.1005% | −12.10% | 16.91% | +1,342.07 | #102 |
| FY 2021-22 | 429.51 | 0.0137% | −89.95% | 2.53% | 4,779.61 | 0.1046% | +63.15% | 15.93% | −4,350.10 | #514 |
| FY 2022-23 | 279.72 | 0.0077% | −34.87% | 1.47% | 5,620.96 | 0.0978% | +17.60% | 14.84% | −5,341.24 | #625 |
| FY 2023-24 | 150.71 | 0.0042% | −46.12% | 0.82% | 5,990.04 | 0.1067% | +6.57% | 17.01% | −5,839.33 | #740 |
| FY 2024-25 | 474.19 | 0.0128% | +214.64% | 2.75% | 6,042.37 | 0.0991% | +0.87% | 14.36% | −5,568.18 | #542 |

- CAGR (7-year): exports 0.07%/yr, imports 10.94%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 2521 export-import analysis

### Consistent export growth: 0.07% CAGR over 7 years

India's exports under HSN Sub-Chapter 2521 have grown at a compound annual rate of 0.07% over 7 fiscal years, rising from ₹472.34 Crore in FY 2018-19 to ₹474.19 Crore in FY 2024-25.

### HSN Sub-Chapter 2521 ranked #542 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2521 ranks #542 out of 1233 sub-chapters by total export value. Within Chapter 25, it ranks #12 of 29. By trade surplus, it ranks #1119 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 2521 exports

The strongest single-year export movement for HSN Sub-Chapter 2521 was recorded in FY 2020-21, when exports surged by 860.52% over the prior year.

### India records a trade deficit of ₹5,568.18 Crore in HSN Sub-Chapter 2521 goods

In FY 2024-25, India's imports of ₹6,042.37 Cr exceeded exports of ₹474.19 Cr, resulting in a trade deficit of ₹5,568.18 Crore — ranking #1119 of 1233 by surplus magnitude.

### Import growth of 10.94% CAGR signals rising demand for Limestone & calcareous stones

India's imports under HSN Sub-Chapter 2521 have grown at 10.94% CAGR, reaching ₹6,042.37 Crore in FY 2024-25.

### HSN Sub-Chapter 2521 contributes 2.75% of Chapter 25 exports — ranked #12

Among the 29 sub-chapters under Chapter 25, HSN Sub-Chapter 2521 ranks #12 by export value — accounting for 2.75% of the chapter's total exports in FY 2024-25. On the import side, it holds 14.36% share (rank #2).

## 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 |
| #12 | HSN Sub-Chapter 2521: Limestone & calcareous stones (this hsn sub-chapter) | ₹474 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/) |
| 2520 | [Gypsum, Anhydrite, Plasters](https://busy.in/hsn/sub-chapter-2520/) |
| 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/) |