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Chapter 25 — Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement

34 HSN codes with GST rates in this chapter.

HSN CodeDescriptionIGST
2502Unroasted iron pyrites5%
2503Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur5%
2504Natural graphite5%
2505Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 265%
2506Quartz (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) shape5%
2507Kaolin and other kaolinic clays, whether or not calcined5%
2508Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths5%
2509Chalk5%
2510Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk5%
2511Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28165%
2512Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less5%
2513Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated5%
2514Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape5%
2515Ecaussine and other calcareous monumental or building stone (other than marble and travertine), alabaster, other than mirror polished stone which is ready to use5%
25151100Marble and travertine, crude or roughly trimmed5%
25151210Marble and travertine blocks5%
25151220Marble and travertine, other than blocks18%
25151290Marble and travertine, other than blocks18%
2516Porphyry, 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) shape5% / 5%
25161100Granite crude or roughly trimmed5%
25161200Granite, other than blocks18%
2517Pebbles, 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 heading 2515 or 2516 whether or not heat-treated5%
2518Dolomite, 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) shape5%
2519Natural 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 pure5%
2520Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders5%
2521Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.5%
2522Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28255%
2523Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers18%
2524Asbestos5%
2525Mica, including splitting; mica waste.5%
2526Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.5%
2528Natural 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)5%
2529Feldspar; leucite, nepheline and nepheline syenite; fluorspar5%
2530Mineral substances not elsewhere specified or included5%
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