25090000 is the designated HSN classification for Chalk, categorized under Chapter 25 – Mineral Products-Salt; Sulphu in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Chalk must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.025, SGST/UTGST at 0.025 for local transactions, and IGST at 0.05 for interstate supplies. Quantities are measured in 0 for billing purposes.
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 25090000
Tax liability for Chalk under HSN 25090000 varies by transaction geography. CGST at 0.025 combined with SGST/UTGST at 0.025 applies to local sales. Interstate movement attracts IGST at 0.05. All billing for Chapter 25 – Mineral Products-Salt; Sulphu products must use 0.
Who Should Use HSN Code 25090000?
Traders, manufacturers, and importers of Chalk are required to mention HSN Code 25090000 on all GST documents. This Mineral Products-Salt; Sulphu classification under Chapter 25 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Starting a business involving Chalk? GST registration is mandatory for collecting and remitting taxes on HSN 25090000 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 HSN Code 25090000 usage for Chalk simplifies reconciliation and protects against penalties. Keep current with 0.025, 0.025, and 0.05 updates for Chapter 25 – Mineral Products-Salt; Sulphu to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
HSN Code 25090000 falls under Chapter 25 – Mineral Products-Salt; Sulphu in the GST tariff schedule. This chapter covers various goods including Chalk.
Yes, IGST at 0.05 is applicable when Chalk is supplied interstate or imported. For local sales within a state, CGST at 0.025 and SGST/UTGST at 0.025 apply instead.
Yes, e-commerce sellers dealing in Chalk must use HSN 25090000 on their invoices. This applies to all online platforms operating under Mineral Products-Salt; Sulphu classification.
To import goods under Mineral Products-Salt; Sulphu, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.