GST on lime, cement, salt, plastering materials

Salt, lime, cement, plastering materials falls under chapter 25 HSN code.  But GST on cement is expected to be imposed at 18%. However, products under GST HSN code 25 can be in various GST slab rates. You can check GST rate on plaster of Paris. For more details you can see GST rate on gypsum board.

GST rate for Common Salt

Common salt is classified under chapter 25 of HSN code. And it contains salt, sulphur, stone, and earth. In addition, like plastering materials, lime and cement. Therefore common salt used in homes for cooking purposes has not been taxed. Hence, whatever name is known include, iodized and other salts. Like sendah namak (Rock salt) and kala namak are not taxable under GST.

GST rate for Cement

All types of cement, aluminous cement, slag cement. Like Super sulphate cement and similar hydraulic cement. And it is coloured or not coloured attract 28% GST. Therefore cements are classified under chapter 25 of HSN code. Hence, see GST Rate and HSN Code for Meals, Flours, & Pellets . You can find below list of GST slab with HSN code.


  1. Common salt is known as iodized and other fortified salts, sendha namak [rock salt], kala namak -GST HSN code 2501 00 10

5% GST Rate

All goods are not specified elsewhere.

GST HSN code 2501- Salt other than common salt.

GST HSN code 2502 – Unroasted iron pyrites.

GST HSN code 2503- All kinds of Sulphur other than sublimed sulphur. Like precipitated sulphur and colloidal sulphur

GST HSN code 2504 – Natural graphite.

GST HSN code 2505 –  Natural sands of all kinds,  not coloured, other than metal bearing sands of Chapter 26.

GST HSN code 2506- Quartz quartzite

GST HSN code 2507- Kaolin and other kaolinic clays

GST HSN code 2508 – Other clays (not including expanded clays of heading 6806

GST HSN code 2509 – Chalk.

GST HSN code 2510- Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.

GST HSN code 2511 Natural barium sulphate (barytes) other than barium oxide of heading 2816.

GST HSN code 2512 – Siliceous fossil meals

GST HSN code 2513 – Pumice stone, , natural corundum, natural garnet and other natural abrasives

GST HSN code 2514 – Slate if not roughly trimmed or merely cut

GST HSN code 2515 – Ecaussine and other calcareous monumental

GST HSN code 2516 – Porphyry, basalt, sandstone and other monumental or building stone

GST HSN code 2517 – Pebbles, gravel, broken or crushed stone, of all kind commonly used for concrete aggregates is for road

GST HSN code 2518 – Dolomite

GST HSN code 2518 10 – dolomite, Not calcined or sintered

GST HSN code 2519- Natural magnesium carbonate (magnesite

GST HSN code 2520 – Gypsum; anhydrite

GST HSN code 2521- Limestone and other calcareous stone are used for manufacture of lime or cement.

GST HSN code 2522- Quicklime, slaked lime and hydraulic lime.

GST HSN code 2524 -Asbestos

GST HSN code 2525 –Mica contains splitting and mica waste.

GST HSN code 2526- Natural steatite

GST HSN code 2528 – Natural borates and concentrates.

GST HSN code 2529 – Feldspar; leucite, nepheline and nepheline syenite; fluorspar.

GST HSN code 2530 – Mineral substances

12% GST Rate on Marble and granite blocks

Marble and granite blocks attract a GST rate of 12%. On the other hand, marble, granite and travertine, in other than blocks attract a GST rate of 28%. Hence, check HSN Code and GST Rate for Live Trees & Plants

Marble and travertine blocks -GST HSN code2515 12 10

Granite blocks -GST HSN code2516


Sulphur recovered as by-product in refining of crude oil – GST HSN code2503 00 10


  1. Marble and travertine. For other than blocks – HSN code of 2515 12 20, 2515 12 90
  2. Granite, other than blocks -GST HSN code2516
  3. Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements.

Finally, check GST on common salt. Therefore you can also check GST on limestone. But for more details check GST on minerals. Hence, see GST rate on lime stone. And also check GST on Gypsum power.

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