HSN Code 25309040 provides the tax classification for Mineral Substances Not Elsewhere Specified Or Included - Other: Ores And Concentrates Of Rare Earth Metals under Chapter 25 – Mineral Products-Salt; Sulphu of the GST tariff. Businesses dealing in Mineral Substances Not Elsewhere Specified Or Included - Other: Ores And Concentrates Of Rare Earth Metals must use this code for proper invoicing and return filing. Applicable taxes include CGST at 2.50%, SGST/UTGST at 2.50%, and IGST at 5.00%. The recognized unit of measurement is 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 25309040
The tax structure for Mineral Substances Not Elsewhere Specified Or Included - Other: Ores And Concentrates Of Rare Earth Metals under HSN Code 25309040 follows a dual taxation model. CGST is levied at 2.50% and SGST/UTGST at 2.50% for intrastate sales. Interstate transactions attract IGST at 5.00%. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 25 – Mineral Products-Salt; Sulphu.
Who Should Use HSN Code 25309040?
All businesses supplying Mineral Substances Not Elsewhere Specified Or Included - Other: Ores And Concentrates Of Rare Earth Metals are obligated to use HSN 25309040 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
Entering the Mineral Substances Not Elsewhere Specified Or Included - Other: Ores And Concentrates Of Rare Earth Metals market requires essential registrations. GST registration enables legal tax collection on HSN 25309040 goods. For cross-border trade in Mineral Products-Salt; Sulphu items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Accurate HSN Code 25309040 usage for Mineral Substances Not Elsewhere Specified Or Included - Other: Ores And Concentrates Of Rare Earth Metals simplifies reconciliation and protects against penalties. Keep current with 2.50%, 2.50%, and 5.00% updates for Chapter 25 – Mineral Products-Salt; Sulphu to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
Which chapter does HSN Code 25309040 belong to?
HSN Code 25309040 falls under Chapter 25 – Mineral Products-Salt; Sulphu in the GST tariff schedule. This chapter covers various goods including Mineral Substances Not Elsewhere Specified Or Included - Other: Ores And Concentrates Of Rare Earth Metals.
Is IGST applicable on Mineral Substances Not Elsewhere Specified Or Included - Other: Ores And Concentrates Of Rare Earth Metals?
Yes, IGST at 5.00% is applicable when Mineral Substances Not Elsewhere Specified Or Included - Other: Ores And Concentrates Of Rare Earth Metals is supplied interstate or imported. For local sales within a state, CGST at 2.50% and SGST/UTGST at 2.50% apply instead.
Can e-commerce sellers use HSN Code 25309040?
Yes, e-commerce sellers dealing in Mineral Substances Not Elsewhere Specified Or Included - Other: Ores And Concentrates Of Rare Earth Metals must use HSN 25309040 on their invoices. This applies to all online platforms operating under Mineral Products-Salt; Sulphu classification.
How do I start an import business for Mineral Products-Salt; Sulphu goods?
To import goods under Mineral Products-Salt; Sulphu, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.
