Chapter 25 · Section V

HSN Code Chapter 25: Salt, cement, lime, sand and stone

Salt, sulphur, earths and stone, plastering materials, lime and cement

Rate distribution

Code	Description	GST rate
2501	Salt (including table salt and denatured salt) and pure	Nil
2502	Unroasted iron pyrites	5%
2503	Sulphur of all kinds, other than sublimed sulphur	5%
2504	Natural graphite	5%
2505	Natural sands of all kinds, whether or not coloured, other	5%
2506	Quartz (other than natural sands)	5%
2507	Kaolin and other kaolinic clays, whether or not calcined	5%
2508	Other clays (not including expanded clays of heading 6806)	5%
2509	Chalk	5%
2510	Natural calcium phosphates, natural aluminium calcium	5%
2511	Natural barium sulphate (barytes)	5%
2512	Siliceous fossil meals	5%
2513	Pumice stones, emery, natural corundum, ntural garnet	5%
2514	Slate, whether or not roughly trimmed kg	5%
2515	Marble, travertine, ecaussine and other calcareous	Varies
2516	Granite, porphyry, basalt, sandstone and other monumental	5%
2517	Pebbles, gravel, broken or crushed stone, of a kind	5%
2518	Dolomite, whether or not calcined or sintered	5%
2519	Natural magnesium carbonate (magnesite); fused magnesia	5%
2520	Gypsum, anhydrite, plasters	5%
2521	Limestone flux; limestone and other calcareous stones	5%
2522	Quicklime, slaked lime and hydraulic lime, other than	5%
2523	Portland cement, aluminous cement, slag cement	18%
2524	Asbestos	5%
2525	Mica, including splittings; mica waste	5%
2526	Natural steatite, whether or not roughly trimmed or merely	5%
2528	Natural borates and concentrates thereof	5%
2529	Feldspar; leucite; nepheline and nepheline syenite	5%
2530	Mineral substances not elsewhere specified or included	5%

Rates as per Notifications No. 10/2025-Central Tax (Rate) and 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.