Thursday, 25 May 2017

GST Rate Schedule Chapter - 25 (Salt; sulphur; earths and stone; plastering materials, lime and cement)

Chapter
25 (Salt; sulphur; earths and stone; plastering materials, lime and cement) 


Nil
1.   Common salt, by  whatever name it is known, including iodized  and other  fortified salts,  sendha
namak [rock salt], kala namak    [250100 10]

  
5%
All goods not specified elsewhere
1.   2501 Salt other than common salt.
2.   2502 Unroasted iron pyrites.
3.   2503  Sulphur of  all  kinds,  other than sublimed sulphur, precipitated sulphur and colloidal sulphur.
4.   2504 Natural graphite.
5.   2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
6.   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.
7.   2507 Kaolin and   other   kaolinic clays, whether or not calcined.
8.   2508 Other clays (not including expanded   clays   of heading 6806), and alusite, kyanite and         sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
9.   2509  Chalk.
10. 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
11. 2511 Natural barium  sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
12. 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.
13. 2513          Pumice stone; emery; natural corundum,     natural garnet    and    other natural      abrasives, whether or not heat- treated.
14. 2514          Slate, whether     or      not roughly trimmed  or merely      cut,      by sawing or otherwise, into blocks or slabs of     a     rectangular (including     square) shape.
15. 2515 Ecaussine and other calcareous monumental or building          stone;
alabaster        [other
than marble Marble and travertine]
16. 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.
17. 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, 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 it treated.
18. 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.
19. 2518 10 dolomite, Not calcined or sintered
20. 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.
21. 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
22. 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
23. 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.
24. 2524 Asbestos.
25. 2525 Mica, including splitting; mica waste.
26. 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.
27. 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
28. 2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar.
29. 2530 Mineral substances not elsewhere specified or included.
12%
1.   Marble travertine and blocks [2515 12 10]
2.   Granite blocks [2516].

  
18%
1. Sulphur recovered as by-product  in refining of crude oil [2503 00 10]

28%
1. Marble and travertine, other than blocks [2515 12 20, 2515 12 90]
2. Granite, other than blocks [2516]
3. Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form  Of Clinkers [2523]

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