Within Chapter 25 – Mineral Products-Salt; Sulphu, HSN Code 25301020 serves as the official classification for Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Perlite. This code determines tax rates and compliance obligations for all entities trading in Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Perlite. CGST applies at 2.50%, SGST/UTGST at 2.50% for local transactions, and IGST at 5.00% for interstate supplies. Measurement is standardized in 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 25301020
The taxation of Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Perlite under HSN Code 25301020 depends on supply location. Intrastate transactions require CGST at 2.50% and SGST/UTGST at 2.50%. Interstate supplies are charged IGST at 5.00%. Invoices should consistently use N.a for Mineral Products-Salt; Sulphu goods under Chapter 25.
Who Should Use HSN Code 25301020?
Traders, manufacturers, and importers of Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Perlite are required to mention HSN Code 25301020 on all GST documents. This Mineral Products-Salt; Sulphu classification under Chapter 25 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Looking to deal in Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Perlite? GST registration is your first compliance requirement for HSN 25301020 goods. International traders in Mineral Products-Salt; Sulphu products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Accurate application of HSN Code 25301020 for Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Perlite 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 the unit of measurement for HSN 25301020?
The standard unit of measurement for Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Perlite under HSN Code 25301020 is N.a. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 25301020 mandatory for small businesses?
Yes, businesses dealing in Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Perlite must use HSN 25301020 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 Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Perlite?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 25301020 for Mineral Products-Salt; Sulphu goods before invoicing.
Do I need AD Code registration for exporting Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Perlite?
Yes, AD Code registration is required for exporters dealing in Mineral Substances Not Elsewhere Specified Or Included - Vermiculite, Perlite And Chlorites, Unexpanded: Perlite under Mineral Products-Salt; Sulphu. This registration links your bank account to process foreign currency payments from overseas buyers.
