Chapter 25 - Salt; Sulphur; Earths and Stone; Plastering Materials Lime and Cement

Notes
  1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), but not products that have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
  2. The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.
  3. This Chapter does not cover:
    • (a) sublimed sulphur, precipitated sulphur and colloidal sulphur (heading 2802);
    • (b) earth colours containing 70% or more by weight of combined iron evaluated at Fe203 (heading 2821);
    • (c) medicaments and other products of Chapter 30;
    • (d) perfumery, cosmetic or toilet preparations (Chapter 33);
    • (e) setts, curbstones and flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp course slates (heading 6803);
    • (f) precious or semi-precious stones (heading 7102 or 7103);
    • (g) cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001);
    • (h) billiard chalks (heading 9504); or
    • (ij) writing or drawing chalks and tailors' chalks (heading 9609).
  4. Any products classifiable in heading 2517 and any other heading of this Chapter are to be classified in heading 2517.
  5. Heading 2530 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber, agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding, jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.
GST Rates of Goods
Chapter HeadingDescriptionRate of GSTScheduleSr.No
2502Unroasted iron pyrites5%I110
2503Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as byproduct in refining of crude oil]5%I111
2504Natural graphite.5%I112
2505Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.5%I113
2506Quartz (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) shape5%I114
2507Kaolin and other kaolinic clays, whether or not calcined.5%I115
2508Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.5%I116
2509Chalk.5%I117
2510Natural calcium phosphates, natural aluminium calcium phosphates an and phosphatic chalk.5%I118
2511Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.5%I119
2512Siliceous 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.5%I120
2513Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.5%I121
2514Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.5%I122
2515 [Except 2515 12 10]Ecaussine and other calcareous monumental or building stone; lalabaster [other than marble and travertine].5%I123
2516Granite blocks5%I52
2517Pebbles, 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; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated.5%I126
2518Dolomite, 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; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered5%I127
2519Natural magnesium carbonate (magnesite); fused magnesia; dead burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.5%I128
2520Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.5%I129
2521Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of time or cement.5%I130
2522Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28255%I131
2523Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers18%III18
2524Asbestos5%I132
2525Mica, including splitting; mica waste5%I133
2526Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc5%I134
2528Natural 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 H3BO35%I135
2529Feldspar; leucite, nepheline and nepheline syenite; fluorspar.5%I136
2530Mineral substances not elsewhere specified or included.5%I137
6802Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], "other than mirror polished stone which is ready to use"5%I123<sup>3</sup>
2503Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [* * *]Rate of GST5%I111<sup>1</sup>
2515 [Except 12515 12 20]Ecaussine and other calcareous monumental or building stone; lalabaster [other than marble and travertine].5%I123
2515Ecaussine and other calcareous monumental or building stone; lalabaster [other than marble and travertine].5%I123
[2515 (Except 2515 12 10)]Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], "other than mirror polished stone which is ready to use"5%I123<sup>3</sup>
[2515 (Except 2515 12 10)]Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], "other than mirror polished stone which is ready to use"5%I123<sup>3</sup>
[2515 (Except 2515 12 10)]Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], "other than mirror polished stone which is ready to use"5%I123<sup>3</sup>
2528Natural 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)5%I135<sup>2</sup>
2503 00 10Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as byproduct in refining of crude oil]5%I111
2515 11 00Marble and travertine, crude or roughly trimmed5%I123A<sup>5</sup>
2515 12 10Marble and travertine blocks5%I51
2515 12 20Marble and travertine, other than blocks18%III26A<sup>2</sup>
2515 12 90Marble and travertine, other than blocks18%III26A<sup>2</sup>
2516 11 00Granite crude or roughly trimmed5%I125
2516 12 00<sup>1</sup>Granite, other than blocks28%IV17
2503 00 10sulphur recovered by-product in refining of crude oil18%III27<sup>1</sup>
2515 12 10Ecaussine and other calcareous monumental or building stone; lalabaster [other than marble and travertine].5%I123
2515 12 20Ecaussine and other calcareous monumental or building stone; lalabaster [other than marble and travertine].5%I123
2515 12 20Marble and travertine, other than blocks28%IV16<sup>4</sup>
Ecaussine and other calcareous monumental or building stone; lalabaster [other than marble and travertine].5%I123
2515 12 90Marble and travertine, other than blocks28%IV16<sup>4</sup>
2516 12 00<sup>1</sup>Granite, other than blocks18%III26B
2516 [Except 2516 11 00]Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.5%I124
2516 [Except 2516 12 00]Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.5%I124
[2515 (Except 2515 12 10)]Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], "other than mirror polished stone which is ready to use"5%I123<sup>3</sup>
[2515 (Except 2515 12 20)]Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], "other than mirror polished stone which is ready to use"5%I123<sup>3</sup>
[2515 (Except 2515 12 90)]Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], "other than mirror polished stone which is ready to use"5%I123<sup>3</sup>
2501Salt, all types0%-103
2501Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous 103 solutions or containing added anti-caking or free flowing agents; sea water0%-103<sup>1</sup>
Other Exemptions
DescriptionNotification
Exemption from Registration - Small Taxpayers having turnover below threshold limitNotification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old SchemeNotification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New SchemeNotification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST @6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.Notification No. 3/2017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSDNotification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to ExporterNotification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutionsNotification No. 45/2017-C.T. (Rate), dated 14-11-2017
Departmental Clarifications / Case Law
Natural Calcite Powder and Minerals
Goods can be classified as "Mineral substances not elsewhere specified or included" under HSN Code 2530. In Re: Mohan Infinity, 2019 (24) G.S.T.L. 307 (A.A.R. - GST)
Polished/ processed Limestone Slabs
limestone slabs, subjected to processes of 'polishing' (including tumbling) and calibration, in addition to being cut to rectangular/square shapes. The said processes, except in. of cutting, are not among those specified either in the Heading description or the Chapter Note 1, for an eligibleclassification under Chapter 25. Hence, classification of the subject goods under Chapter 25 i.e., specific Headings 2515/2516 remains precluded Heading 6802, covers "worked orked monumental or building stone. and articles thereof". The stone (limestone slabs, in the instant context) which have been 'worked' beyond the processes mentioned in Chapter 25 has to be classified under Heading 6802., In Re: Maheshwari Stone Supplying Company 2019 (20) G.S.T.L 408 (App. A.A.R. - GST).
Back Fill Compound
'Back Fill Compound' is prepared by mixing Bentonite Powder, Wood Charcoal Powder and Graphite Powder. Tariff Heading 2508 covers 'Other clays (not including expanded clays of Heading 6806), andalusite, kyanite and sillimanite, whether or not clacined; mullite; chamotte or dinar earths. Bentonite (Crore or other - including processed and ground) is covered under Tariff Heading 2508. However, as per Note 1 of Chapter 25, the headings of this Chapter do not cover products that have been obtained by mixing. Hence 'Back Fill Compound' would not fall under Tariff Heading 2508.. Tariff Heading 2805 covers `Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury'. The applicant has not submitted anything indicating how the product 'Back Fill Compound' can be termed as 'Alkali or alkaline earth-metals or rare-earth metals etc. or mercury, to be covered under Tariff Heading 2805. Therefore, the said product would not fall under Tariff Heading 2805. Tariff Heading 3824 covers 'Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included'. Accordingly, the product 'Back Fill Compound' merit classification under Tariff Heading 3824. In Re: Doc Sun Power Pet. Ltd. 2018 (14) G.S.T.L. 94 (A.A.R. - GST)
Sea water
mineral drops RSPLE (Salino Solution) being natural sea water which has not gone for any preparations so as to be called as food preparation or any other preparation. It is classifiable under CTH 2501 and not under CTH 2106- Commissioner v Keva Industries- 2013 (292) ELT 90 (Tri.- Delhi.).
Brimstone 90 containing about 90% of Sulphur and 10% of Bentonite by way of inert filler is classifiable under CTH 2503 - Deepak Agro Solution Ltd v Commissioner- 2008 (227) ELT 52 (S.C.)
Fused Magnesium Chromide containing magnesium oxide of 69.3% is classifiable under CTH 2519 90 40 -OCT India Ltd v Commissioner 2009 (243) ELT 106 (Tri.- Bang.).
Natural graphite in the form of blocks is classifiable under CTH 2504.90 - Nitisoya Diamond Tools v Collector- 1994 (74) ELT 49 (Tribunal).
Marble
rough marble slabs not polished though capable of polished are classifiable under CTH 2515.11-Commissioner v Amit Marbles Pvt. Ltd.- 2009 (234) ELT 283 (Tri.-Delhi).
Marble
goods which are used as marble commercially even in expert's opinion by GS' are to a t be treated as marble and are classifiable under CTH 2515.11- Stone Man Marble Indus v Commissioner- 2009 (240) ELT 276 (Tri.-Del.).
Marble blocks with one side polished are classifiable under CTH 25.15 - Margra Industries Limited v Commissioner- 2004 (171) ELT 334 (Tri.-Del.). An appeal against this order was dismissed as time barred by Suprcmem Court in 2005 185 ELT A226 (S.C.).
Sulphur at molten stage obtained as by-product from sour natural gas during e f e of petrochemicals is covered under CTH 25.03- Deepak Fertilisers & Petrochemicals Corp. Ltd. v CorrnriliinsIner- Pe2002 (139) ae.l.t. 328 (Tri- Mumbai).
sulphur
'Oil treated sulphur' having 20% oil content cannot be treated as sublimed or precipitated sulphur and are correctly classifiable under CTH 25.03- Collector v Bromels Rubber. Industries Pvt. Ltd.- 1998 (99) ELT 77 (Tribunal).