25309099 is the designated HSN classification for Mineral Substances Not Elsewhere Specified Or Included - Other:Other: Other, categorized under Chapter 25 – Mineral Products-Salt; Sulphu in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Mineral Substances Not Elsewhere Specified Or Included - Other:Other: Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.025, SGST/UTGST at 0.025 for local transactions, and IGST at 0.05 for interstate supplies. Quantities are measured in kg. for billing purposes.
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 25309099
The tax structure for Mineral Substances Not Elsewhere Specified Or Included - Other:Other: Other under HSN Code 25309099 follows a dual taxation model. CGST is levied at 0.025 and SGST/UTGST at 0.025 for intrastate sales. Interstate transactions attract IGST at 0.05. 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 25309099?
All businesses supplying Mineral Substances Not Elsewhere Specified Or Included - Other:Other: Other are obligated to use HSN 25309099 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
Planning to trade in Mineral Substances Not Elsewhere Specified Or Included - Other:Other: Other? Complete GST registration to legally collect taxes on goods under HSN 25309099. Businesses importing or exporting Mineral Products-Salt; Sulphu products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Proper use of HSN Code 25309099 for Mineral Substances Not Elsewhere Specified Or Included - Other:Other: Other streamlines audit processes and supports valid credit claims. Stay updated on 0.025, 0.025, and 0.05 rates for Chapter 25 – Mineral Products-Salt; Sulphu through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 25309099 is used to classify Mineral Substances Not Elsewhere Specified Or Included - Other:Other: Other under Chapter 25 – Mineral Products-Salt; Sulphu for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Mineral Substances Not Elsewhere Specified Or Included - Other:Other: Other, CGST applies at 0.025 and SGST/UTGST at 0.025 for intrastate supplies. Interstate transactions are taxed under IGST at 0.05.
Yes, GST registration is mandatory for businesses dealing in Mineral Substances Not Elsewhere Specified Or Included - Other:Other: Other under HSN 25309099. This enables you to legally collect taxes and claim input credits on purchases.
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.