Chapter 25 of the GST framework covers Mineral Products-Salt; Sulphu, and HSN Code 25101090 specifically identifies Natural Calcium Phosphates, Natural Aluminium Calcium Phosphates And Phosphatic Chalk - Unground: Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Natural Calcium Phosphates, Natural Aluminium Calcium Phosphates And Phosphatic Chalk - Unground: Other. Tax rates applicable include CGST at 0.025, SGST/UTGST at 0.025, and IGST at 0.05 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 25101090
Goods classified as Natural Calcium Phosphates, Natural Aluminium Calcium Phosphates And Phosphatic Chalk - Unground: Other under HSN 25101090 are taxed based on transaction type. Local sales attract CGST at 0.025 plus SGST/UTGST at 0.025. For supplies crossing state boundaries, IGST at 0.05 applies. Documentation must reflect kg. as the measurement standard for Chapter 25 – Mineral Products-Salt; Sulphu products.
Who Should Use HSN Code 25101090?
Traders, manufacturers, and importers of Natural Calcium Phosphates, Natural Aluminium Calcium Phosphates And Phosphatic Chalk - Unground: Other are required to mention HSN Code 25101090 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
Planning to trade in Natural Calcium Phosphates, Natural Aluminium Calcium Phosphates And Phosphatic Chalk - Unground: Other? Complete GST registration to legally collect taxes on goods under HSN 25101090. Businesses importing or exporting Mineral Products-Salt; Sulphu products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate application of HSN Code 25101090 for Natural Calcium Phosphates, Natural Aluminium Calcium Phosphates And Phosphatic Chalk - Unground: Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 25 – Mineral Products-Salt; Sulphu should monitor rate updates (0.025, 0.025, 0.05) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 25101090?
The standard unit of measurement for Natural Calcium Phosphates, Natural Aluminium Calcium Phosphates And Phosphatic Chalk - Unground: Other under HSN Code 25101090 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 25101090 mandatory for small businesses?
Yes, businesses dealing in Natural Calcium Phosphates, Natural Aluminium Calcium Phosphates And Phosphatic Chalk - Unground: Other must use HSN 25101090 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Natural Calcium Phosphates, Natural Aluminium Calcium Phosphates And Phosphatic Chalk - Unground: Other?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 25101090 for Mineral Products-Salt; Sulphu goods before invoicing.
Do I need AD Code registration for exporting Natural Calcium Phosphates, Natural Aluminium Calcium Phosphates And Phosphatic Chalk - Unground: Other?
Yes, AD Code registration is required for exporters dealing in Natural Calcium Phosphates, Natural Aluminium Calcium Phosphates And Phosphatic Chalk - Unground: Other under Mineral Products-Salt; Sulphu. This registration links your bank account to process foreign currency payments from overseas buyers.
