GST Tax Rates for Salt, earths and stone; plastering materials, lime and cement (Marbles, POP etc)
by Akansha Munjal 11K
Introduction
The GST tax rate has been released by the government of India along with the GST rate schedule. Under this article, we wish to present the GST tax rates on chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement along with the main heading of HSN code.
Chapter-25- Salt, sulphur; earths and stone; plastering materials, lime and cement
This chapter contains the GST tax rates released by the government on Salt; sulphur; earths and stone; plastering materials, lime and cement which are covered under chapter 25 of HSN code.
1. Salt; sulphur; earths and stone; plastering materials, lime and cement taxed at NIL rate of GST
| HSN Code | Description |
|---|---|
| 250100 10 | Common salts, by whatever name it is known, including iodized and other fortified salts, sendha Namak [rock salt], kala namak. |
2. Salt; sulphur; earths and stone; plastering materials, lime and cement taxed at 5% rate of GST
| HSN Code | Description |
|---|---|
| All goods not specified elsewhere | |
| 2501 | Salt other than common salt. |
| 2502 | Unroasted iron pyrites. |
| 2503 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. |
| 2504 | Natural graphite |
| 2505 | Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26. |
| 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. |
| 2507 | Kaolin and other kaolinic clays, whether or not calcined. |
| 2508 | Other clays (not including expanded clays of heading 6806), and alusite, kyanite and sillimanite whether or not calcined; mullite; chamotte or dinas earths. |
| 2509 | Chalk |
| 2510 | Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. |
| 2511 |
Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. |
| 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. |
| 2513 | Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat- treated. |
| 2514 | Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. |
| 2515 | Ecaussine and other calcareous monumental or building stone; alabaster [other than marble Marble and travertine] |
| 2516 | 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. |
| 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; granules cheeping and powder of stones heading 2515 or 2516 whether or not it treated. |
| 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 |
| 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. |
| 2520 | Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. |
| 2521 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. |
| 2522 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. |
| 2524 | Asbestos. |
| 2525 | Mica, including splitting; mica waste. |
| 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. |
| 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 |
| 2529 | Fel dspar; leucite, nepheline and nepheline syenite; fluorspar |
| 2530 | Mineral substances not elsewhere specified or included. |
3. Salt; sulphur; earths and stone; plastering materials, lime and cement taxed at 12% rate of GST
| HSN Code | Description | ||
|---|---|---|---|
| 2515 12 10 | Marble travertine and blocks | ||
| 2516 | Granite blocks |
4. Salt; sulphur; earths and stone; plastering materials, lime and cement taxed at 18 % rate of GST
| HSN Code | Description |
|---|---|
| 2503 00 10] | Sulphur recovered as by-product in refining of crude oil |
5. Salt; sulphur; earths and stone; plastering materials, lime and cement taxed at 28 % rate of GST
| HSN Code | Description | ||
|---|---|---|---|
| 2515 12 20, 2515 12 90 | Marble and travertine, other than blocks | ||
| 2516 | Granite, other than blocks | ||
| 2523 | Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers |
Conclusion
We have mentioned here the GST tax rates on Salt; sulphur; earths and stone; plastering materials, lime and cement which are covered under Chapter 25 of the HSN code. In case you have any query, you can contact us at info@hubco.in.