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

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

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