Chapter 2529 Tariff Headings
HSN Codes Chapter 25: Salt, sulphur, stone, cement
Chapter 25 of the GST HSN tariff classifies salt, sulphur, earths and stone, plastering materials, lime and cement. This chapter contains 29 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 25
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
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
GST Rate:
0% (Nil / exempt)
Sulphur Of All Kinds, Other Than Sublimed Sulphur, Precipitated Sulphur And Collodial Sulphur
GST Rate:
5%
Natural Sands Of All Kinds, Whether Or Not Coloured, Other Than Metal-Bearing Sands Of Chapter 26
GST Rate:
5%
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
GST Rate:
5%
Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths
GST Rate:
5%
Natural Calcium Phosphates, Natural Aluminium Calcium Phosphates And Phosphatic Chalk
GST Rate:
5%
Natural Barium Sulphate (Barytes); Natural Barium Carbonate (Witherite), Whether Or Not Calcined, Other Than Barium Oxide Of Heading 2816
GST Rate:
5%
Siliceous Fossil Meals (For Example, Kieselguhr, Tripolite And Diatomite) And Similar Siliceous Earths, Whetheror Not Calcined, Of An Apparent Specific Gravity Of 1 Or Less
GST Rate:
5%
Pumice Stones, Emery, Natural Corundum, Ntural Garnet And Other Natrual Abrasives, Whether Or Not Heat-Treated
GST Rate:
5%
SLATE, WHETHER OR NOT ROUGHLY TRIMMED kg. Nil OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE
GST Rate:
5%
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:
GST Rate:
5%Applies to some sub-codes
5%Applies to some sub-codes
18%Applies to some sub-codes
5%
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
GST Rate:
5%Applies to some sub-codes
18%Applies to some sub-codes
5%
5%
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
GST Rate:
5%
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,
GST Rate:
5%
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
GST Rate:
5%
Gypsum, Anhydrite, Plasters (Consisting Of Calcined Gypsum Or Calcium Sulphate) Whether Or Not Coloured, With Or Without Small Quantities Of Accelerators Or Retarders
GST Rate:
5%
Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement
GST Rate:
5%
Quicklime, Slaked Lime And Hydraulic Lime, Other Than Calcium Oxide And Hydroxide Of Heading 2825
GST Rate:
5%
Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers
GST Rate:
18%
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
GST Rate:
5%
Natural Borates And Concentrates Thereof (Whether Or Not Calcined), But Not Including Brates Separated From Natural Brine, Natural Boric Acid Containing Not More Than 85% Of H3Bo3 Calculated On The Dry Weight
GST Rate:
5%
Feldspar; Leucite; Nepheline And Nepheline Syenite; Fluorspar
GST Rate:
5%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |