25131100 is the designated HSN classification for Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone: Crude Or In Irregular Pieces, Including Crushed Pumice (Bimskies), categorized under Chapter 25 – Mineral Products-Salt; Sulphu in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone: Crude Or In Irregular Pieces, Including Crushed Pumice (Bimskies) must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 2.50%, SGST/UTGST at 2.50% for local transactions, and IGST at 5.00% for interstate supplies. Quantities are measured in N.a 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 25131100
For Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone: Crude Or In Irregular Pieces, Including Crushed Pumice (Bimskies) classified under HSN Code 25131100, 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. N.a is the prescribed measurement for Mineral Products-Salt; Sulphu under Chapter 25.
Who Should Use HSN Code 25131100?
Traders, manufacturers, and importers of Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone: Crude Or In Irregular Pieces, Including Crushed Pumice (Bimskies) are required to mention HSN Code 25131100 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
Looking to deal in Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone: Crude Or In Irregular Pieces, Including Crushed Pumice (Bimskies)? GST registration is your first compliance requirement for HSN 25131100 goods. International traders in Mineral Products-Salt; Sulphu products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Correct HSN Code 25131100 application for Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone: Crude Or In Irregular Pieces, Including Crushed Pumice (Bimskies) ensures smooth input credit utilization and assessment processes. Track 2.50%, 2.50%, and 5.00% rate changes for Chapter 25 – Mineral Products-Salt; Sulphu through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
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 25131100 for accurate classification of Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone: Crude Or In Irregular Pieces, Including Crushed Pumice (Bimskies).
Yes, registered businesses can claim input tax credit on Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone: Crude Or In Irregular Pieces, Including Crushed Pumice (Bimskies) purchases made under HSN 25131100. Ensure your supplier mentions correct HSN code and GST rates (2.50%, 2.50%) on the invoice.
CGST at 2.50% plus SGST/UTGST at 2.50% applies when Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone: Crude Or In Irregular Pieces, Including Crushed Pumice (Bimskies) is sold within the same state. IGST at 5.00% is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Pumice Stone: Crude Or In Irregular Pieces, Including Crushed Pumice (Bimskies) internationally. For domestic trade within Mineral Products-Salt; Sulphu, GST registration is sufficient.
