Under the GST regime, HSN Code 25301010 classifies Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Vermiculite within Chapter 25 – Mineral Products-Salt; Sulphu. This code is essential for businesses to correctly calculate and remit taxes on Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Vermiculite. 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 N.a.
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 25301010
Tax liability for Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Vermiculite under HSN 25301010 varies by transaction geography. CGST at 2.50% combined with SGST/UTGST at 2.50% applies to local sales. Interstate movement attracts IGST at 5.00%. All billing for Chapter 25 – Mineral Products-Salt; Sulphu products must use N.a.
Who Should Use HSN Code 25301010?
Any business engaged in supplying Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Vermiculite must apply HSN 25301010 on invoices. The Mineral Products-Salt; Sulphu category under Chapter 25 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Starting a business involving Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Vermiculite? GST registration is mandatory for collecting and remitting taxes on HSN 25301010 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
Using HSN Code 25301010 accurately for Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Vermiculite 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)
How many digits of HSN Code 25301010 should I mention on invoices?
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 25301010 for accurate classification of Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Vermiculite.
Can I claim input tax credit on Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Vermiculite purchases?
Yes, registered businesses can claim input tax credit on Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Vermiculite purchases made under HSN 25301010. Ensure your supplier mentions correct HSN code and GST rates (2.50%, 2.50%) on the invoice.
What is the difference between CGST and IGST for HSN 25301010?
CGST at 2.50% plus SGST/UTGST at 2.50% applies when Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Vermiculite is sold within the same state. IGST at 5.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Vermiculite domestically?
No, Import Export Code is only required if you plan to import or export Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Vermiculite internationally. For domestic trade within Mineral Products-Salt; Sulphu, GST registration is sufficient.
