Chapter 25 of the GST framework covers Mineral Products-Salt; Sulphu, and HSN Code 25084010 specifically identifies Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths - Other Clays: Ball Clay for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths - Other Clays: Ball Clay. Tax rates applicable include CGST at 2.50%, SGST/UTGST at 2.50%, and IGST at 5.00% for interstate movements. The standard unit of measurement is kg..

HSN Codes under Chapter 25 – Mineral Products-Salt; Sulphu

Below are related HSN codes from Chapter 25 – Mineral Products-Salt; Sulphu for your reference:

Chapter HSN Code Description CGST SGST/UTGST IGST
Mineral Products-Salt; Sulphu... 25010010 Salt (Including Table Salt And Denatured Salt) And... Nil Nil Nil
Mineral Products-Salt; Sulphu... 25010020 Salt (Including Table Salt And Denatured Salt) And... Nil Nil Nil
Mineral Products-Salt; Sulphu... 25010090 Salt (Including Table Salt And Denatured Salt) And... Nil Nil Nil
Mineral Products-Salt; Sulphu... 25020000 Unroasted Iron Pyrites 0.025 0.025 0.05
Mineral Products-Salt; Sulphu... 25030010 Sulphur Of All Kinds, Other Than Sublimed Sulphur,... 2.50% 2.50% 5.00%
Mineral Products-Salt; Sulphu... 25030090 Sulphur Of All Kinds, Other Than Sublimed Sulphur,... 0.025 0.025 0.05
Mineral Products-Salt; Sulphu... 25041010 Natural Graphite - In Powder Or In Flakes:Graphite... 2.50% 2.50% 5.00%
Mineral Products-Salt; Sulphu... 25041020 Natural Graphite - In Powder Or In Flakes:Graphite... 2.50% 2.50% 5.00%
Mineral Products-Salt; Sulphu... 25041090 Natural Graphite - In Powder Or In Flakes:Other 0.025 0.025 0.05
Mineral Products-Salt; Sulphu... 25049010 Natural Graphite - Other: Graphite, Micronised 2.50% 2.50% 5.00%

GST Rates for HSN 25084010

The taxation of Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths - Other Clays: Ball Clay under HSN Code 25084010 depends on supply location. Intrastate transactions require CGST at 2.50% and SGST/UTGST at 2.50%. Interstate supplies are charged IGST at 5.00%. Invoices should consistently use kg. for Mineral Products-Salt; Sulphu goods under Chapter 25.

Who Should Use HSN Code 25084010?

All businesses supplying Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths - Other Clays: Ball Clay are obligated to use HSN 25084010 on tax invoices. From producers to retailers within Mineral Products-Salt; Sulphu, Chapter 25 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.

Business Registration Requirements

Starting a business involving Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths - Other Clays: Ball Clay? GST registration is mandatory for collecting and remitting taxes on HSN 25084010 goods. Companies planning international trade within Mineral Products-Salt; Sulphu must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.

Why Correct Classification Matters

Accurate application of HSN Code 25084010 for Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths - Other Clays: Ball Clay enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 25 – Mineral Products-Salt; Sulphu should monitor rate updates (2.50%, 2.50%, 5.00%) through official notifications to maintain seamless compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 25084010 should I mention on invoices?

The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 25084010 for accurate classification of Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths - Other Clays: Ball Clay.

Can I claim input tax credit on Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths - Other Clays: Ball Clay purchases?

Yes, registered businesses can claim input tax credit on Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths - Other Clays: Ball Clay purchases made under HSN 25084010. Ensure your supplier mentions correct HSN code and GST rates (2.50%, 2.50%) on the invoice.

What is the difference between CGST and IGST for HSN 25084010?

CGST at 2.50% plus SGST/UTGST at 2.50% applies when Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths - Other Clays: Ball Clay is sold within the same state. IGST at 5.00% is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths - Other Clays: Ball Clay domestically?

No, Import Export Code is only required if you plan to import or export Other Clays (Not Including Expanded Clays Of Heading 6806), Andalusite, Kyanite And Sillimanite, Whether Or Not Calcined; Mullite; Chamotte Or Dinas Earths - Other Clays: Ball Clay internationally. For domestic trade within Mineral Products-Salt; Sulphu, GST registration is sufficient.

More HSN codes from Chapter 25

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