Under the GST regime, HSN Code 25302000 classifies Mineral Substances Not Elsewhere Specified Or Included Kieserite, Epsomite (Natural Magnesium Sulphates) 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 Kieserite, Epsomite (Natural Magnesium Sulphates). The applicable rates are CGST at 0.025, SGST/UTGST at 0.025 for within-state sales, and IGST at 0.05 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 25302000
Tax liability for Mineral Substances Not Elsewhere Specified Or Included Kieserite, Epsomite (Natural Magnesium Sulphates) under HSN 25302000 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 25302000?
Manufacturers, wholesalers, retailers, and exporters dealing in Mineral Substances Not Elsewhere Specified Or Included Kieserite, Epsomite (Natural Magnesium Sulphates) are required to mention HSN 25302000 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
Commencing trade in Mineral Substances Not Elsewhere Specified Or Included Kieserite, Epsomite (Natural Magnesium Sulphates)? Secure GST registration to handle taxes on HSN 25302000 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 25302000 accurately for Mineral Substances Not Elsewhere Specified Or Included Kieserite, Epsomite (Natural Magnesium Sulphates) 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)
How many digits of HSN Code 25302000 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 25302000 for accurate classification of Mineral Substances Not Elsewhere Specified Or Included Kieserite, Epsomite (Natural Magnesium Sulphates).
Can I claim input tax credit on Mineral Substances Not Elsewhere Specified Or Included Kieserite, Epsomite (Natural Magnesium Sulphates) purchases?
Yes, registered businesses can claim input tax credit on Mineral Substances Not Elsewhere Specified Or Included Kieserite, Epsomite (Natural Magnesium Sulphates) purchases made under HSN 25302000. Ensure your supplier mentions correct HSN code and GST rates (0.025, 0.025) on the invoice.
What is the difference between CGST and IGST for HSN 25302000?
CGST at 0.025 plus SGST/UTGST at 0.025 applies when Mineral Substances Not Elsewhere Specified Or Included Kieserite, Epsomite (Natural Magnesium Sulphates) is sold within the same state. IGST at 0.05 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 Kieserite, Epsomite (Natural Magnesium Sulphates) domestically?
No, Import Export Code is only required if you plan to import or export Mineral Substances Not Elsewhere Specified Or Included Kieserite, Epsomite (Natural Magnesium Sulphates) internationally. For domestic trade within Mineral Products-Salt; Sulphu, GST registration is sufficient.
