25
HSN Code 25: GST Rate & Description
Salt, sulphur, earths and stone, plastering materials, lime and cement
HSN
Chapter 25 — Salt, Sulphur, Stone
2-digit code
5% GST
CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.
About HSN Code 25
HSN code 25 is
a 2-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification.
It covers: Salt, sulphur, earths and stone, plastering materials, lime and cement.
This code falls under Chapter 25
(Salt, Sulphur, Stone) of the Indian GST tariff.
The applicable GST rate is 5%
(CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state transactions).
Who needs this code? Any GST-registered business supplying
goods classified under this
HSN code must quote it on their tax invoices.
Turnover above ₹5 crore requires 6-digit codes;
exporters must use 8-digit HSN codes.
Frequently Asked Questions
What is HSN code 25?
HSN 25 refers to: Salt, sulphur, earths and stone, plastering materials, lime and cement. It belongs to Chapter 25 (Salt, Sulphur, Stone) of the GST tariff.
What is the GST rate for HSN code 25?
The GST rate for HSN code 25 is 5% — CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state supply.
Is HSN code 25 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 25 belong to?
HSN code 25 belongs to Chapter 25 of the GST tariff, which covers Salt, Sulphur, Stone.