HSN Codes for Cement, Salt & Stone
Salt, cement, stone & building materials — HSN codes with applicable GST rates for 2026.
GST guidance by Pardeep Jha, Chartered Accountant
Pardeep Jha & Associates, Chartered Accountants · Rates as on July 2026
Chapter 25 covers salt, sulphur, earths and stone, plastering materials, lime and cement. Building-material dealers, cement traders and construction suppliers bill using these codes.
The rate spread here is notable: salt is exempt, many stone and mineral products attract 5%, and construction materials such as cement sit at the higher slabs. Since a single chapter covers exempt salt and heavily taxed cement, always match the exact product in the table.
Look up your building or mineral product below to apply the correct HSN code and GST rate.
HSN Codes & GST Rates
| HSN Code | Description | GST Rate |
|---|---|---|
| 2501 | Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water | 0% (Exempt) |
| 2502 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 2503 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 2504 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 2505 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 2506 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 2507 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 2508 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 2509 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 2510 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 2511 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 2512 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 2513 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 2514 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 2515 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 25151100 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 25151210 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 25151220 | Marble and travertine, other than blocks | 18% |
| 25151290 | Marble and travertine, other than blocks | 18% |
| 2516 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 25161100 | Granite crude or roughly trimmed | 5% |
| 25161200 | Granite, other than blocks | 18% |
| 25162516 | Chapter 25 item - Refer to GST tariff schedule | 5% |
| 2517 | 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; macadam of slag, dross or similar industrial waste,... | 5% |
| 2518 | 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 | 5% |
| 2519 | Natural 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% |
| 2520 | Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders | 5% |
| 2521 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. | 5% |
| 2522 | Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 | 5% |
| 2523 | Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers | 18% |
| 2524 | Asbestos | 5% |
| 2525 | Mica, including splitting; mica waste. | 5% |
| 2526 | 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. | 5% |
| 2528 | 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) | 5% |
| 2529 | Feldspar; leucite, nepheline and nepheline syenite; fluorspar | 5% |
| 2530 | Mineral substances not elsewhere specified or included | 5% |
Showing 36 HSN codes for this category.
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Create an invoice free → Search all HSN/SAC codes →Frequently Asked Questions
What is the GST rate on cement?
Cement attracts one of the higher GST slabs. Confirm the current figure from the rate column, as it is taxed well above most other items in this chapter.
Is salt taxed under GST?
Common salt is exempt from GST. Only specified or industrially processed forms may differ, so check the description column.
How many digits of the HSN code do I need to put on my invoice?
It depends on your aggregate annual turnover. Businesses with turnover up to ₹5 crore must quote at least a 4-digit HSN code (a 2-digit code is allowed for B2C supplies below the threshold), while those above ₹5 crore must quote a 6-digit code. Many businesses use the full 8-digit code to be safe. SAC codes for services follow the same digit logic.
Published/updated July 2026. This information is provided for general guidance only and does not constitute tax or legal advice. GST rates and HSN/SAC classifications change frequently through government notifications. RaiseBill and Pardeep Jha & Associates accept no liability for any loss arising from reliance on this data — for binding classification and current rates, refer to the CBIC-GST portal or consult a qualified Chartered Accountant.