Chapter 25GST Classification
Salt; Sulphur; Earths and Stone
Covers raw minerals, salt, cement, and stone.
Based on Customs Tariff ActUpdated: December 2025
Total Codes294
Dominant RateCement is 28% (or 18% in some contexts). Salt is Nil.
Includes: Cement, Salt, Stone...
How to find the correct HSN Code in Chapter 25?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 25
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What does Chapter 25 Cover?
Covers raw minerals, salt, cement, and stone.
Included
- Cement
- Common Salt
- Marble/Granite Blocks
- Sand
- Lime
Excluded
- Finished Stone ArticlesGo to Ch 68
- CeramicsGo to Ch 69
Common Confusions
- • Raw Stone (Ch 25) vs Tiles (Ch 68): Blocks are 25. Tiles are 68.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 25
Is Cement 28%?
Yes, mostly 28%.
Is Salt taxable?
No, common salt is Nil.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.