Chapter 25GST Classification

Salt; Sulphur; Earths and Stone

Salt, Sulphur, Plaster, Lime, Cement. Cement is 28%. Salt is Exempt.

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes294
Dominant RateCement is 28% (or 18% in some contexts). Salt is Nil.
Key: Cement, Salt, Stone

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 2501).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 25

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Analysis of Chapter 25

Salt, Sulphur, Plaster, Lime, Cement. Cement is 28%. Salt is Exempt.

Included

  • Cement
  • Common Salt
  • Marble/Granite Blocks
  • Sand
  • Lime

Excluded

Expert insights

Marble blocks (12%) vs Polished Marble Tiles (18%). Check the stage of processing.

  • Raw Stone (Ch 25) vs Tiles (Ch 68): Blocks are 25. Tiles are 68.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 25

Is Cement 28%?

Yes, mostly 28%.

Is Salt taxable?

No, common salt is Nil.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.