Chapter 25 of the GST framework covers Mineral Products-Salt; Sulphu, and HSN Code 25309070 specifically identifies Mineral Substances Not Elsewhere Specified Or Included - Other: Other Processed Earth Colour Ochre for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Mineral Substances Not Elsewhere Specified Or Included - Other: Other Processed Earth Colour Ochre. Tax rates applicable include CGST at 2.50%, SGST/UTGST at 2.50%, and IGST at 5.00% for interstate movements. The standard 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 25309070
The tax structure for Mineral Substances Not Elsewhere Specified Or Included - Other: Other Processed Earth Colour Ochre under HSN Code 25309070 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 25309070?
All businesses supplying Mineral Substances Not Elsewhere Specified Or Included - Other: Other Processed Earth Colour Ochre are obligated to use HSN 25309070 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 Mineral Substances Not Elsewhere Specified Or Included - Other: Other Processed Earth Colour Ochre? GST registration is mandatory for collecting and remitting taxes on HSN 25309070 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
Correct HSN Code 25309070 application for Mineral Substances Not Elsewhere Specified Or Included - Other: Other Processed Earth Colour Ochre ensures smooth input credit utilization and assessment processes. Track 2.50%, 2.50%, and 5.00% rate changes for Chapter 25 – Mineral Products-Salt; Sulphu through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
What is HSN Code 25309070 used for?
HSN Code 25309070 is used to classify Mineral Substances Not Elsewhere Specified Or Included - Other: Other Processed Earth Colour Ochre under Chapter 25 – Mineral Products-Salt; Sulphu for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
What are the GST rates applicable on HSN 25309070?
For Mineral Substances Not Elsewhere Specified Or Included - Other: Other Processed Earth Colour Ochre, CGST applies at 2.50% and SGST/UTGST at 2.50% for intrastate supplies. Interstate transactions are taxed under IGST at 5.00%.
Do I need GST registration to trade in Mineral Substances Not Elsewhere Specified Or Included - Other: Other Processed Earth Colour Ochre?
Yes, GST registration is mandatory for businesses dealing in Mineral Substances Not Elsewhere Specified Or Included - Other: Other Processed Earth Colour Ochre under HSN 25309070. This enables you to legally collect taxes and claim input credits on purchases.
What registrations are required for importing Mineral Substances Not Elsewhere Specified Or Included - Other: Other Processed Earth Colour Ochre?
For importing goods under Mineral Products-Salt; Sulphu, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.
