Where HSN 2508 10 90 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 25 · Salt; sulphur; earths, stone; plastering materials, lime and cement
- Heading
- 2508 · Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths
- Group
- Bentonite
- Tariff item
- 2508 10 90 · Other (includes processed and ground)
- Unit
- kg.
GST Rate on HSN 2508 10 90
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 169 | 2508 | Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 2508 10 90
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export Policy and RoDTEP for HSN 2508 10 90
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. The code is not listed in Appendix 4R, so RoDTEP is not available on it.
Other Codes Under HSN 2508
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 2508 10 10 | CrudeBentonite | 5% |
| 2508 10 90 | Other (includes processed and ground)Bentonite | 5% |
| 2508 30 10 | Non-plasticFire clay | 5% |
| 2508 30 20 | Semi-plasticFire clay | 5% |
| 2508 30 30 | PlasticFire clay | 5% |
| 2508 30 90 | OtherFire clay | 5% |
| 2508 40 10 | Ball clayOther clays | 5% |
| 2508 40 20 | Earth clayOther clays | 5% |
| 2508 40 90 | OtherOther clays | 5% |
| 2508 50 10 | AndalusiteAndalusite, kyanite and sillimanite | 5% |
| 2508 50 21 | Crude, other than calcinedKyanite | 5% |
| 2508 50 22 | Processed, other than calcined (washed or ground or screened or beneficiated)Kyanite | 5% |
| 2508 50 23 | CalcinedKyanite | 5% |
| 2508 50 31 | LumpsSillimanite | 5% |
| 2508 50 32 | Fines (including sand)Sillimanite | 5% |
| 2508 50 39 | OtherSillimanite | 5% |
| 2508 60 00 | Mullite | 5% |
| 2508 70 00 | Chamotte or dinas earths | 5% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.