GST tax rate on - 25 Salt; sulphur, earths and stones; plastering materials, lime and cement

HS Description Percentage
2502

Unroasted iron pyrites.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2503

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2504

Natural graphite.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2505

Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2506

Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2507

Kaolin and other kaolinic clays, whether or not calcined.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2508

Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2509

Chalk.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2510

Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2511

Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2512

Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2513

Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2514

Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2515
[

Except 2515 12 10, 2515 12 20, 2515 12 90

]

Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
25151100

Marble and travertine, crude or roughly trimmed

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2516
[

Except 2516 11 00, 2516 12 00

]

Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
25161100

Granite crude or roughly trimmed

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2517

Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2518

Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2519

Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2520

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

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2521

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

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2522

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2524

Asbestos

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2525

Mica, including splitting; mica waste.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2526

Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2528

Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight)

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2529

Feldspar; leucite, nepheline and nepheline syenite; fluorspar.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
2530

Mineral substances not elsewhere specified or included.

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
25151210

Marble and travertine blocks

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
2516

Granite blocks

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
25151220

Marble and travertine, other than blocks

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
25151290

Marble and travertine, other than blocks

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
25161200

Granite, other than blocks

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
2523

Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
25151220

Marble and travertine, other than blocks

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
25151290

Marble and travertine, other than blocks

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
25161200

Granite, other than blocks

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
2501

Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil

6 Digit HS Code for chapter 25 - Salt; sulphur, earths and stones; plastering materials, lime and cement

  • 252520 - Mica powder
  • 252530 - Mica Waste
  • 250850 - Kyanite
  • 251320 - Emery, natural corundum, natural garnet and other natural abrasives
  • 250100 - Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents; Sea water
  • 250300 - Sulphur of all kinds, other than sublimed sulphur, precipated sulphur and collodial sulphur
  • 250410 - In powder or in flakes
  • 250490 - Other
  • 250510 - Silica Sands
  • 250590 - Silica Sands
  • 250610 - Quartz
  • 250620 - Quartzite
  • 250700 - Other
  • 250810 - Bentonite
  • 250830 - Fire Clay
  • 250840 - Other Clays
  • 250860 - Sillimanite
  • 250870 - Sillimanite
  • 250900 - Sillimanite
  • 251010 - Unground
  • 251020 - Ground
  • 251110 - Natural barium sulphate (barytes)
  • 251120 - Natural barium sulphate (barytes)
  • 251200 - Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less
  • 251310 - No product specified
  • 251512 - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
  • 251520 - Ecaussine and other calcareous monumental or building stone; alabaster
  • 251611 - Granite
  • 251612 - Granite
  • 251620 - Granite
  • 251690 - Other monumental or building stone
  • 251710 - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated
  • 251511 - Marble and travertine
  • 251741 - Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat treated
  • 251749 - Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat treated
  • 251810 - No product specified
  • 251820 - No product specified
  • 251830 - No product specified
  • 251910 - No product specified
  • 251990 - Other
  • 252010 - Gypsum; anhydrite
  • 252020 - Plasters
  • 252100 - Limestone flux; Limestone and other calcareous stones, of a kind used for the manufacture of lime or cement
  • 251730 - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated
  • 252220 - No product specified
  • 252230 - No product specified
  • 252310 - No product specified
  • 252321 - Portland cement
  • 252329 - Other
  • 252330 - Other
  • 252390 - Other hydraulic cements
  • 252410 - No product specified
  • 252490 - Other
  • 252510 - Crude mica and mica rifted into sheets or splittings
  • 252210 - No product specified
  • 252610 - Not crushed, not powdered
  • 252620 - Not crushed, not powdered
  • 252890 - Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of h3bo3 calculated on the dry weight
  • 252910 - Feldspar
  • 252921 - Fluorspar
  • 252922 - Fluorspar
  • 252930 - Fluorspar
  • 253010 - Vermiculite, perlite and chlorites, unexpanded
  • 253020 - Vermiculite, perlite and chlorites, unexpanded
  • 253090 - Other
  • 250200 - Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents; Sea water
  • 251400 - Emery, natural corundum, natural garnet and other natural abrasives
  • 251720 - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated

4 Digit HS Code for chapter 25 - Salt; sulphur, earths and stones; plastering materials, lime and cement

  • 2525 - MICA, INCLUDING SPLITTINGS; MICA WASTE
  • 2508 - OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS
  • 2513 - PUMICE STONES; EMERY; NATURAL CORUNDUM, NATURAL GARNET AND OTHER NATURAL ABRASIVES, WHETHER OR NOT HEAT-TREATED
  • 2501 - SALT (INCLUDING TABLE SALT AND DENATURED SALT) AND PURE SODIUM CHLORIDE, WHETHER OR NOT IN AQUEOUS SOLUTION OR CONTAINING ADDED ANTI-CAKING OR FREE FLOWING AGENTS; SEA WATER
  • 2503 - SULPHUR OF ALL KINDS, OTHER THAN SUBLIMED SULPHUR, PRECIPATED SULPHUR AND COLLODIAL SULPHUR
  • 2504 - NATURAL GRAPHITE
  • 2505 - NATURAL SANDS OF ALL KINDS, WHETHER OR NOT COLOURED, OTHER THAN METAL-BEARING SANDS OF CHAPTER 26
  • 2506 - QUARTZ (OTHER THAN NATURAL SANDS); QUARTZITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE
  • 2507 - KAOLIN AND OTHER KAOLINIC CLAYS, WHETHER OR NOT CALCINED
  • 2509 - OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS
  • 2510 - NATURAL CALCIUM PHOSPHATES, NATURAL ALUMINIUM CALCIUM PHOSPHATES AND PHOSPHATIC CHALK
  • 2511 - NATURAL BARIUM SULPHATE (BARYTES); NATURAL BARIUM CARBONATE (WITHERITE), WHETHER OR NOT CALCINED, OTHER THAN BARIUM OXIDE OF HEADING 2816
  • 2512 - SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR, TRIPOLITE AND DIATOMITE) AND SIMILAR SILICEOUS EARTHS, WHETHER OR NOT CALCINED, OF AN APPARENT SPECIFIC GRAVITY OF 1 OR LESS
  • 2515 - MARBLE, TRAVERTINE, ECAUSSINE AND OTHER CALCAREOUS MONUMENTAL OR BUILDING STONE OF AN APPARENT SPECIFIC GRAVITY OF 2.5 OR MORE, AND ALABASTER, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE
  • 2516 - GRANITE, PORPHYRY, BASALT, SANDSTONE AND OTHER MONUMENTAL OR BUILDING STONE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE
  • 2517 - PEBBLES, GRAVEL, BROKEN OR CRUSHED STONE, OF A KIND COMMONLY USED FOR CONCRETE AGGREGATES, FOR ROAD METALLING OR FOR RAILWAY OR OTHER BALLAST, SHINGLE AND FLINT, WHETHER OR NOT HEAT-TREATED; MACADAM OF SLAG, DROSS OR SIMILAR INDUSTRIAL WASTE, WHETHER OR NOT INCORPORATING THE MATERIALS CITED IN THE FIRST PART OF THE HEADING; TARRED MACADAM; GRANULES, CHIPPINGS AND POWDER, OF STONES OF HEADING 2515 OR 2516, WHETHER OR NOT HEAT-TREATED
  • 2518 - DOLOMITE, WHETHER OR NOT CALCINED OR SINTERED, INCLUDING DOLOMITE ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE)SHAPE; DOLOMITE RAMMING MIX
  • 2519 - NATURAL MAGNESIUM CARBONATE (MAGNESITE); FUSED MAGNESIA; DEAD-BURNED (SINTERED) MAGNESIA, WHETHER OR NOT CONTAINING SMALL QUANTITIES OF OTHER OXIDES ADDED BEFORE SINTERING; OTHER MAGNESIUM OXIDE, WHETHER OR NOT PURE
  • 2520 - GYPSUM; ANHYDRITE; PLASTERS (CONSISTING OF CALCINED GYPSUM OR CALCIUM SULPHATE) WHETHER OR NOT COLOURED, WITH OR WITHOUT SMALL QUANTITIES OF ACCELERATES OR RETARDERS
  • 2521 - LIMESTONE FLUX; LIMESTONE AND OTHER CALCAREOUS STONES, OF A KIND USED FOR THE MANUFACTURE OF LIME OR CEMENT
  • 2522 - QUICKLIME, SLAKED LIME AND HYDRAULIC LIME, OTHER THAN CALCIUM OXIDE AND HYDROXIDE OF HEADING 2825
  • 2523 - PORTLAND CEMENT, ALUMINOUS CEMENT, SLAG CEMENT, SUPERSULPHATE CEMENT AND SIMILAR HYDRAULIC CEMENTS, WHETHER OR NOT COLOURED OR IN THE FORM OF CLINKERS
  • 2524 - ASBESTOS
  • 2526 - NATURAL STEATITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE; TALC
  • 2528 - NATURAL BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED), BUT NOT INCLUDING BORATES SEPARATED FROM NATURAL BRINE; NATURAL BORIC ACID CONTAINING NOT MORE THAN 85% OF H3BO3 CALCULATED ON THE DRY WEIGHT
  • 2529 - FELDSPAR; LEUCITE; NEPHELINE AND NEPHELINE SYENITE; NFLUORSPAR
  • 2530 - MINERAL SUBSTANCES NOT ELSEWHERE SPECIFIED OR INCLUDED
  • 2502 - SALT (INCLUDING TABLE SALT AND DENATURED SALT) AND PURE SODIUM CHLORIDE, WHETHER OR NOT IN AQUEOUS SOLUTION OR CONTAINING ADDED ANTI-CAKING OR FREE FLOWING AGENTS; SEA WATER
  • 2514 - PUMICE STONES; EMERY; NATURAL CORUNDUM, NATURAL GARNET AND OTHER NATURAL ABRASIVES, WHETHER OR NOT HEAT-TREATED

8 Digit HS Code for chapter 25 - Salt; sulphur, earths and stones; plastering materials, lime and cement