Chapter 25 of the GST framework covers Mineral Products-Salt; Sulphu, and HSN Code 25131000 specifically identifies Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone. 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 25131000
For Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone classified under HSN Code 25131000, tax computation follows GST principles. CGST at 2.50% plus SGST/UTGST at 2.50% covers intrastate sales. IGST at 5.00% applies to interstate transactions. kg. is the prescribed measurement for Mineral Products-Salt; Sulphu under Chapter 25.
Who Should Use HSN Code 25131000?
All businesses supplying Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone are obligated to use HSN 25131000 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
Commencing trade in Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone? Secure GST registration to handle taxes on HSN 25131000 classified goods. Businesses with international operations in Mineral Products-Salt; Sulphu need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Proper use of HSN Code 25131000 for Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone streamlines audit processes and supports valid credit claims. Stay updated on 2.50%, 2.50%, and 5.00% rates for Chapter 25 – Mineral Products-Salt; Sulphu through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
Where can I find the official GST rate for HSN 25131000?
Official GST rates for Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone under HSN 25131000 are published in government notifications and the CBIC website. Current rates are CGST 2.50%, SGST/UTGST 2.50%, and IGST 5.00%.
Do online marketplaces need to mention HSN 25131000?
Yes, online marketplaces and e-commerce operators selling Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone must mention HSN Code 25131000 on invoices. This Mineral Products-Salt; Sulphu classification applies to all sales channels under Chapter 25.
What documents are needed for company registration to trade in Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone?
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone under HSN 25131000.
How often do GST rates change for Mineral Products-Salt; Sulphu products?
GST rates for Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone and other Mineral Products-Salt; Sulphu products under Chapter 25 may change through GST Council recommendations. Monitor official notifications to stay updated on 2.50%, 2.50%, and 5.00% revisions.
