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Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 25

Print

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.

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.

2. 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 as Fe2O3 (heading 2821);

(c) medicaments and other products of Chapter 30;

(d) perfumery, cosmetic or toilet preparations (Chapter 33);

(e) dolomite ramming mix (heading 3816);

(f) setts, curbstones and flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp course slates (heading 6803);

(g) precious or semi-precious stones (heading 7102 or 7103);

(h) 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);

(ij) billiard chalks (heading 9504); or

(k) writing or drawing chalks and tailors' chalks (heading 9609).

3. Any products classifiable in heading 2517 and any other heading of this Chapter are to be classified in heading 2517.

4. 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.

SUPPLEMENTARY NOTE :

In heading 2523, "sagol" means cement obtained by heating limestone and burnt coal in a kiln; and "ashmoh" means cement obtained by fine grinding of paddy husk, ash and hydrated lime with an additive.

2501

Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents; sea water

2502

Unroasted iron pyrites

2503

Sulphur of all kinds, other than sublimed sulphur, precipated sulphur and collodial sulphur

2504

Natural graphite

2505

Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of chapter 26

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

2507

Kaolin and other kaolinic clays, whether or not calcined

2508

Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths

2509

Chalk

2510

Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk

2511

Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816

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

2513

Pumice stones; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated

2514

Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, in to blocks or slabs of a rectangular (including square) shape

2515

Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

2516

Granite, 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

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; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated

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;

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

2520

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerates or retarders

2521

Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement

2522

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825

2523

Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers

2524

Asbestos

2525

Mica, including splittings; mica waste

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

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 the dry weight

2529

Feldspar; leucite, nepheline and nepheline syenite; fluorspar.

2530

Mineral substances not elsewhere specified or included

12
Feb
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M
T
W
T
F
S
13 Feb

☑ Monthly | GSTR-5

GSTR-5 for the m/o Jan 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Jan 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Jan 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Feb

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Jan 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Jan 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Feb

☑ Monthly | GSTR-11

GSTR-11 for the m/o Jan 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).