Chapter 25
Headings in HSN Chapter 25
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 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 | 18% | 5% | 3 |
| 2502 | Iron pyrites; unroasted | 5% | 5% | 1 |
| 2503 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur | 5% | 2.5% / 5% | 2 |
| 2504 | Natural graphite | 5% | 2.5% | 5 |
| 2505 | Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of chapter 26 | 5% | Free | 5 |
| 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 | 5% | 2.5% | 5 |
| 2507 | Kaolin and other kaolinic clays, whether or not calcined | 5% | 5% | 4 |
| 2508 | Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths | 5% | 5% | 18 |
| 2509 | Chalk | 5% | 5% | 1 |
| 2510 | Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk | 5% | 2.5% | 8 |
| 2511 | Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816 | 5% | 5% | 4 |
| 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 | 5% | 5% | 4 |
| 2513 | Pumice stones; emery; natural corundum, ntural garnet and other natrual abrasives, whether or not heat-treated | 5% | 5% | 5 |
| 2514 | Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 5% | 5% | 1 |
| 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… | 5% / 18% | 10% / 20% / 40% | 6 |
| 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… | 5% / 18% | 10% / 20% | 6 |
| 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… | 5% | 5% | 7 |
| 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; | 5% | 10% | 2 |
| 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… | 5% | 5% | 6 |
| 2520 | Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders | 5% | 2.5% / 5% | 5 |
| 2521 | Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement | 5% | 5% | 2 |
| 2522 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 | 5% | 5% | 3 |
| 2523 | Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | 18% | 10% | 11 |
| 2524 | Asbestos | 5% | 10% | 18 |
| 2525 | Mica, including splittings; mica waste | 5% | 5% | 15 |
| 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 | 5% | 5% | 4 |
| 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 h bo… | 5% | 2.5% | 4 |
| 2529 | Feldspar; leucite; nepheline and nepheline syenite; fluorspar | 5% | 2.5% / 5% | 6 |
| 2530 | Mineral substances not elsewhere specified or included | 5% | Free / 5% | 13 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
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.
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 or speak to our CA team before you act on it.