HSN code · Customs Tariff of India · GST rate
25030090 is the 8-digit HSN code for “Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur: Other”: tariff item 2503 00 90 under heading 2503 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5% or 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 25Heading 2503Sub-heading 2503 00Tariff item 2503 00 90
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur: Other
Tariff item 2503 00 90 · Heading 2503 · Chapter 25, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
250300908 digits: 25 + 03 + 00 + 902503 00 90OtherHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 25 covers salt, sulphur, earths and stones, plastering materials, lime and cement. It sits in Section V, mineral products.
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur.
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur.
Other. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
1 entry of the GST rate notifications names this code's heading or particular goods in its chapter, and it carries carry 5% or 18%. No single rate is stated for 25030090 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entry that cites 2503 (this code's heading) | |||
| Schedule I, S. No. 164Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2503 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 2503, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 250300, goes on B2B tax invoices.
Many businesses show the full 25030090, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 1 entry in force from this date is listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 2503, sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur. The codes below sit closest to 25030090 in the Customs Tariff of India: the other tariff items under heading 2503 and codes elsewhere in chapter 25. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
25030090, this page's code, is tariff item 2503 00 90 under the same heading. One of the codes listed shares its sub-heading, 2503 00.
25041020Heading 2504 · tariff item 2504 10 2025051011Heading 2505 · tariff item 2505 10 11Codes under other headings of chapter 25, salt, sulphur, earths and stones, plastering materials, lime and cement. Each page shows that code's own heading and GST rate entries.
Questions
It depends on the goods: 1 entry of the rate notifications names this code's heading or particular goods in its chapter, and it carries 5% or 18%: Schedule I, S. No. 164 (5%). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 2503 or 250300; many businesses use the full 25030090.
Tariff item 2503 00 90 of the Customs Tariff of India, First Schedule: “Other”, under sub-heading 2503 00 (“Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur”), heading 2503 (“Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur”), in chapter 25 (salt, sulphur, earths and stones, plastering materials, lime and cement), Section V (mineral products). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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