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- Updated on : September 19, 2025
HSN Chapter 25: Salt, Stone, Cement & Mineral Products Classification & GST India
HSN Code & GST Rate for Salts & Marbles - Chapter 25
HSN Chapter 25 maintains a strategic dual-rate GST structure post-September 2025 reforms, supporting the construction and infrastructure sectors with favorable rates on raw materials while appropriately taxing processed products. This approach balances affordability of basic construction inputs like sand, clay, and stone blocks at 5% GST with revenue considerations on processed materials like finished marble/granite and cement at 18% GST.
Key Classification Factors for Stones & Mineral Products GST Rates
- Processing-Based Rates: Raw materials at 5%, processed products at 18%
- Construction Support: Essential construction materials at favorable rates
- Value Addition Incentive: Lower rates on raw materials encourage local processing
- Infrastructure Development: Balanced taxation to support construction sector
Complete HSN Code Table: Salt, Stone, Cement & Mineral Products (Chapter 25)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| 5% | Unroasted iron pyrites | 2502 | 25020000 |
| 5% | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur | 2503 | 25030090, 25030010 |
| 5% | Natural graphite | 2504 | 25041010, 25041020, 25041090, 25049010, 25049090 |
| 5% | Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26 | 2505 | 25051011, 25051012, 25051019, 25051020, 25059000 |
| 5% | Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 2506 | 25061010, 25061020, 25062010, 25062020, 25062090 |
| 5% | Kaolin and other kaolinic clays, whether or not calcined | 2507 | 25070010, 25070021, 25070022, 25070029 |
| 5% | Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths | 2508 | 25081010, 25081090, 25083010, 25083020, 25083030, 25083090 |
| 5% | Chalk | 2509 | 25090000 |
| 5% | Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk | 2510 | 25101010, 25101020, 25101030, 25101090, 25102010, 25102020 |
| 5% | Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816 | 2511 | 25111010, 25111020, 25111090, 25112000 |
| 5% | Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less | 2512 | 25120010, 25120020, 25120030, 25120090 |
| 5% | Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated | 2513 | 25131000, 25132010, 25132020, 25132030, 25132090 |
| 5% | Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 2514 | 25140000 |
| 5% | Marble and travertine, crude or roughly trimmed | 251511 | 25151100 |
| 5% | Marble and travertine blocks | 25151210 | 25151210 |
| 18% | Marble and travertine, other than blocks | 25151220, 25151290 | 25151220, 25151290 |
| 5% | Granite crude or roughly trimmed | 251611 | 25161100 |
| 5% | Granite blocks | 2516 | 25161100 |
| 18% | Granite, other than blocks | 25161200 | 25161200 |
| 5% | Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated | 2517 | 25171010, 25171020, 25171090, 25172000, 25173000, 25174100 |
| 5% | Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 2518 | 25181000, 25182000, 25183000 |
| 5% | Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure | 2519 | 25191000, 25199010, 25199020, 25199030, 25199040, 25199090 |
| 5% | Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders | 2520 | 25201010, 25201020, 25201090, 25202010, 25202090 |
| 5% | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement | 2521 | 25210010, 25210090 |
| 5% | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 | 2522 | 25221000, 25222000, 25223000 |
| 18% | Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | 2523 | 25231000, 25232100, 25232910, 25232920, 25232930, 25232940 |
| 5% | Asbestos | 2524 | 25241010, 25249011, 25249012, 25249013, 25249014, 25249021 |
| 5% | Mica, including splitting; mica waste | 2525 | 25251010, 25251020, 25251030, 25251040, 25251090, 25252010 |
| 5% | Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc | 2526 | 25261010, 25261020, 25261090, 25262000 |
| 5% | Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight) | 2528 | 25289010, 25289020, 25289030, 25289090 |
| 5% | Feldspar; leucite, nepheline and nepheline syenite; fluorspar | 2529 | 25291010, 25291020, 25292100, 25292200, 25293000 |
| 5% | Mineral substances not elsewhere specified or included | 2530 | 25301010, 25301020, 25301090, 25302000, 25309010, 25309020 |
🏗️ Strategic GST Structure for Construction & Mining Industries - September 2025:
- Raw Material Support: Most basic construction materials like sand, clay, limestone at affordable 5% GST
- Processing Differentiation: Rough/crude stones at 5%, processed marble/granite at 18% to encourage value addition
- Infrastructure Development: Essential materials like aggregates, crushed stone at low rates supporting construction
- Revenue Balance: Cement at 18% GST maintains revenue while supporting overall construction sector
- Mining Industry Benefits: Industrial minerals, abrasives, and specialized materials at favorable 5% rates
- Export Competitiveness: Low rates on raw materials boost competitiveness of Indian stone and mineral exports
- Local Processing Incentive: Rate structure encourages domestic stone processing and value addition
- Small Business Support: Local quarries and stone suppliers benefit from low rates on basic materials
- Quality Construction: Balanced taxation supports both affordable housing and premium construction projects
🪨 GST Rate Examples by Material Category:
🏖️ Basic Construction Materials (All at 5%):
- Sand & Gravel (HSN 2505, 2517): 5% GST - river sand, construction sand, crushed stone aggregates
- Clay & Earth (HSN 2508): 5% GST - construction clay, pottery clay, refractory clay
- Limestone (HSN 2521): 5% GST - lime manufacturing raw material, cement industry input
- Gypsum (HSN 2520): 5% GST - plaster of Paris, construction gypsum
🪨 Stone Products (Processing-Based Rates):
- Rough Marble (HSN 2515): 5% GST - crude or roughly trimmed marble, marble blocks
- Processed Marble (HSN 2515): 18% GST - polished marble, finished marble slabs
- Rough Granite (HSN 2516): 5% GST - crude granite, granite blocks
- Processed Granite (HSN 2516): 18% GST - polished granite, finished granite tiles
🏭 Industrial Minerals (All at 5%):
- Graphite (HSN 2504): 5% GST - natural graphite for industrial applications
- Mica (HSN 2525): 5% GST - electrical insulation, cosmetics industry
- Talc (HSN 2526): 5% GST - paper, paint, pharmaceutical industries
- Feldspar (HSN 2529): 5% GST - ceramics and glass industry raw material
🏗️ Construction Industry Inputs (Mixed Rates):
- Aggregates (HSN 2517): 5% GST - concrete aggregates, road construction materials
- Lime Products (HSN 2522): 5% GST - quicklime, slaked lime for construction
- Cement (HSN 2523): 18% GST - Portland cement, specialty cements
- Slate (HSN 2514): 5% GST - roofing slate, flooring materials
Frequently Asked Questions (FAQs)
What are the GST rates for stones, minerals, and construction materials under Chapter 25 after September 2025?
Most stones, minerals, and construction materials under HSN Chapter 25 attract 5% GST rate (2.5% CGST + 2.5% SGST) as per the September 2025 GST reforms. However, some processed stones like marble and granite (other than blocks) attract 18% GST, while cement attracts 18% GST. Raw materials like sand, clay, and rough stones generally attract the lower 5% rate.
Which products are at 5% GST vs 18% GST in Chapter 25?
5% GST applies to: raw materials like sand, clay, limestone, rough marble/granite blocks, and most industrial minerals. 18% GST applies to: processed marble and granite (other than blocks), and all types of cement. This structure supports raw material availability while taxing processed construction materials appropriately.
What was the impact of September 2025 GST changes on construction materials?
The September 2025 reforms maintained a balanced approach for construction materials. Most raw materials like sand, clay, and stone blocks remain at favorable 5% GST to support construction activities, while processed materials like finished marble/granite and cement continue at 18% GST to maintain revenue balance.
How are marble and granite taxed differently based on processing level?
Marble and granite taxation follows processing stages: crude or roughly trimmed stones and blocks attract 5% GST, while processed marble and granite (other than blocks) attract 18% GST. This encourages local processing and value addition while keeping raw materials affordable for the construction industry.
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Disclaimer
The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.