Under the GST regime, HSN Code 25132030 classifies 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 Garnet within Chapter 25 – Mineral Products-Salt; Sulphu. This code is essential for businesses to correctly calculate and remit taxes 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 Garnet. The applicable rates are CGST at 2.50%, SGST/UTGST at 2.50% for within-state sales, and IGST at 5.00% for interstate supplies. Goods are quantified using 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 25132030
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 Garnet classified under HSN Code 25132030, 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 25132030?
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 Garnet are required to mention HSN 25132030 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 Garnet market requires essential registrations. GST registration enables legal tax collection on HSN 25132030 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
Accurate application of HSN Code 25132030 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 Garnet enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 25 – Mineral Products-Salt; Sulphu should monitor rate updates (2.50%, 2.50%, 5.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
What is HSN Code 25132030 used for?
HSN Code 25132030 is used to classify 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 Garnet under Chapter 25 – Mineral Products-Salt; Sulphu for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
What are the GST rates applicable on HSN 25132030?
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 Garnet, CGST applies at 2.50% and SGST/UTGST at 2.50% for intrastate supplies. Interstate transactions are taxed under IGST at 5.00%.
Do I need GST registration to trade 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 Garnet?
Yes, GST registration is mandatory for businesses 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 Garnet under HSN 25132030. This enables you to legally collect taxes and claim input credits on purchases.
What registrations are required for 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 Garnet?
For importing goods under Mineral Products-Salt; Sulphu, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.
