25132090 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: Other, 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: Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.025, SGST/UTGST at 0.025 for local transactions, and IGST at 0.05 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 25132090
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: Other classified under HSN Code 25132090, tax computation follows GST principles. CGST at 0.025 plus SGST/UTGST at 0.025 covers intrastate sales. IGST at 0.05 applies to interstate transactions. kg. is the prescribed measurement for Mineral Products-Salt; Sulphu under Chapter 25.
Who Should Use HSN Code 25132090?
All businesses supplying Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Emery, Natural Corundum, Natural Garnetand Other Natural Abrasives: Other are obligated to use HSN 25132090 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 - Emery, Natural Corundum, Natural Garnetand Other Natural Abrasives: Other? Secure GST registration to handle taxes on HSN 25132090 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
Using HSN Code 25132090 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: Other avoids compliance issues and facilitates credit claims. Monitor changes to 0.025, 0.025, and 0.05 rates for Chapter 25 – Mineral Products-Salt; Sulphu to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
Official GST rates 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: Other under HSN 25132090 are published in government notifications and the CBIC website. Current rates are CGST 0.025, SGST/UTGST 0.025, and IGST 0.05.
Yes, online marketplaces and e-commerce operators selling Pumice Stone; Emery; Natural Corundum, Natural Garnet And Other Natural Abrasives, Whether Or Not Heat-Treated - Emery, Natural Corundum, Natural Garnetand Other Natural Abrasives: Other must mention HSN Code 25132090 on invoices. This Mineral Products-Salt; Sulphu classification applies to all sales channels under Chapter 25.
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 - Emery, Natural Corundum, Natural Garnetand Other Natural Abrasives: Other under HSN 25132090.
GST rates 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: Other and other Mineral Products-Salt; Sulphu products under Chapter 25 may change through GST Council recommendations. Monitor official notifications to stay updated on 0.025, 0.025, and 0.05 revisions.