25132020 is the designated HSN classification for Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Emery, Natural Corundum, Natural Garnetand Other Natural Abrasives: Natural Corundum, 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 - Emery, Natural Corundum, Natural Garnetand Other Natural Abrasives: Natural Corundum 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 kg. 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 25132020
For Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Emery, Natural Corundum, Natural Garnetand Other Natural Abrasives: Natural Corundum classified under HSN Code 25132020, 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 25132020?
Manufacturers, wholesalers, retailers, and exporters dealing in Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Emery, Natural Corundum, Natural Garnetand Other Natural Abrasives: Natural Corundum are required to mention HSN 25132020 on all tax documents. This classification under Mineral Products-Salt; Sulphu applies to businesses of all sizes operating within Chapter 25. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Entering the Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Emery, Natural Corundum, Natural Garnetand Other Natural Abrasives: Natural Corundum market requires essential registrations. GST registration enables legal tax collection on HSN 25132020 goods. For cross-border trade in Mineral Products-Salt; Sulphu items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Using HSN Code 25132020 accurately for Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Emery, Natural Corundum, Natural Garnetand Other Natural Abrasives: Natural Corundum avoids compliance issues and facilitates credit claims. Monitor changes to 2.50%, 2.50%, and 5.00% rates for Chapter 25 – Mineral Products-Salt; Sulphu to maintain accurate filings and smooth business operations.
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 25132020 for accurate classification of Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Emery, Natural Corundum, Natural Garnetand Other Natural Abrasives: Natural Corundum.
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 - Emery, Natural Corundum, Natural Garnetand Other Natural Abrasives: Natural Corundum purchases made under HSN 25132020. 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 - Emery, Natural Corundum, Natural Garnetand Other Natural Abrasives: Natural Corundum 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 - Emery, Natural Corundum, Natural Garnetand Other Natural Abrasives: Natural Corundum internationally. For domestic trade within Mineral Products-Salt; Sulphu, GST registration is sufficient.
