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

Tariff Item Description of goods GST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
2501 Salt, all types Nil Nil Nil Nil
2502 Unroasted iron pyrites 2.5% 2.5% 5% Nil
2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as byproduct in refining of crude oil] 2.5% 2.5% 5% Nil
2504 Natural graphite 2.5% 2.5% 5% Nil
2505 whether or not coloured, other than metal bearing sands, Natural sands of all kinds 2.5% 2.5% 5% Nil
2506 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 2.5% 2.5% 5% Nil
2507 Kaolin and other kaolinic clays, whether or not calcined 2.5% 2.5% 5% Nil
2508 Other clays (not including expanded clays), andalusite, kyanite and sllimanite, whether or not calcined; mullite; chamotte or dinas earths 2.5% 2.5% 5% Nil
2509 Chalk 2.5% 2.5% 5% Nil
2510 natural aluminium calcium phosphates and phosphatic chalk, Natural calcium phosphates 2.5% 2.5% 5% Nil
2511 Natural barium sulphate (barites); natural barium carbonate (witherite), whether or not calcined, other than barium oxide 2.5% 2.5% 5% Nil
2512 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 2.5% 2.5% 5% Nil
2513 natural garnet and other natural abrasives, natural corundum, whether or not heat-treated, Pumice stone; emery 2.5% 2.5% 5% Nil
2514 late, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 2.5% 2.5% 5% Nil
2515 alabaster [other than marble and travertine], Ecaussine and other calcareous monumental or building stone 2.5% 2.5% 5% Nil
2516 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 2.5% 2.5% 5% Nil
2516 11 00 Granite crude or roughly trimmed 2.5% 2.5% 5% Nil
2517 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; tarred macadam; grenules cheeping and powder of stones whether or not heat treated, Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast. 2.5% 2.5% 5% Nil
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; dolomite ramming mix. 2.5% 2.5% 5% Nil
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. 2.5% 2.5% 5% Nil
2520 with or without small quantities of accelerators or retarders, Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured. 2.5% 2.5% 5% Nil
2521 Lime stone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement 2.5% 2.5% 5% Nil
2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide 2.5% 2.5% 5% Nil
2524 Asbestos 2.5% 2.5% 5% Nil
2525 Mica, including splitting; mica waste 2.5% 2.5% 5% Nil
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 2.5% 2.5% 5% Nil
2528 natural boric acid containing not more than 85%, Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine 2.5% 2.5% 5% Nil
2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar 2.5% 2.5% 5% Nil
2530 Mineral substances not elsewhere specified or included 2.5% 2.5% 5% Nil
2515 12 10 Marble and travertine blocks 6% 6% 12% Nil
2516 Granite blocks 6% 6% 12% Nil
2503 00 10 Sulphur recovered as by-product in refining of crude oil 9% 9% 18% Nil
2515 12 20, 2515 12 90 Marble and travertine, other than blocks 9% 9% 18% Nil
2516 12 00 Granite, other than blocks 9% 9% 18% Nil
2523 super sulphate cement and similar hydraulic cements, Portland cement, aluminous cement, slag cement, whether or not coloured or in the form of clinkers 9% 9% 18% Nil