25221000 is the designated HSN classification for Quicklime, Slaked Lime And Hydraulic Lime, Other Than Calcium Oxide And Hydroxide Of Heading 2825 Quicklime, categorized under Chapter 25 – Mineral Products-Salt; Sulphu in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Quicklime, Slaked Lime And Hydraulic Lime, Other Than Calcium Oxide And Hydroxide Of Heading 2825 Quicklime 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 25221000
Tax liability for Quicklime, Slaked Lime And Hydraulic Lime, Other Than Calcium Oxide And Hydroxide Of Heading 2825 Quicklime under HSN 25221000 varies by transaction geography. CGST at 0.025 combined with SGST/UTGST at 0.025 applies to local sales. Interstate movement attracts IGST at 0.05. All billing for Chapter 25 – Mineral Products-Salt; Sulphu products must use kg..
Who Should Use HSN Code 25221000?
All businesses supplying Quicklime, Slaked Lime And Hydraulic Lime, Other Than Calcium Oxide And Hydroxide Of Heading 2825 Quicklime are obligated to use HSN 25221000 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
Starting a business involving Quicklime, Slaked Lime And Hydraulic Lime, Other Than Calcium Oxide And Hydroxide Of Heading 2825 Quicklime? GST registration is mandatory for collecting and remitting taxes on HSN 25221000 goods. Companies planning international trade within Mineral Products-Salt; Sulphu must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Proper use of HSN Code 25221000 for Quicklime, Slaked Lime And Hydraulic Lime, Other Than Calcium Oxide And Hydroxide Of Heading 2825 Quicklime streamlines audit processes and supports valid credit claims. Stay updated on 0.025, 0.025, and 0.05 rates for Chapter 25 – Mineral Products-Salt; Sulphu through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 25221000?
The standard unit of measurement for Quicklime, Slaked Lime And Hydraulic Lime, Other Than Calcium Oxide And Hydroxide Of Heading 2825 Quicklime under HSN Code 25221000 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 25221000 mandatory for small businesses?
Yes, businesses dealing in Quicklime, Slaked Lime And Hydraulic Lime, Other Than Calcium Oxide And Hydroxide Of Heading 2825 Quicklime must use HSN 25221000 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Quicklime, Slaked Lime And Hydraulic Lime, Other Than Calcium Oxide And Hydroxide Of Heading 2825 Quicklime?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 25221000 for Mineral Products-Salt; Sulphu goods before invoicing.
Do I need AD Code registration for exporting Quicklime, Slaked Lime And Hydraulic Lime, Other Than Calcium Oxide And Hydroxide Of Heading 2825 Quicklime?
Yes, AD Code registration is required for exporters dealing in Quicklime, Slaked Lime And Hydraulic Lime, Other Than Calcium Oxide And Hydroxide Of Heading 2825 Quicklime under Mineral Products-Salt; Sulphu. This registration links your bank account to process foreign currency payments from overseas buyers.
