GST rates and HSN code for Black Salt.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | Printing Ink, Writing Or Drawing Ink And Other Inks, Whether Or Not Concentrated Or Solid – Printing Ink :- Black : Rotary Ink | 32151130 | 18% | – | 15/11/2017 | – |
Colouring Matter Of Vegetable Or Animal Origin (Including Dyeing Extracts But Excluding Animal Black), Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Colouring Matter Of Vegetable Or Animal Origin – Colouri | 32030020 | 18% | – | 01/07/2017 | – | |
Colouring Matter Of Vegetable Or Animal Origin (Including Dyeing Extracts But Excluding Animal Black), Whether Or Not Chemically Defined; Preparations As Specified In Note 3 To This Chapter Based On Colouring Matter Of Vegetable Or Animal Origin – Colouri | 32030010 | 18% | – | 01/07/2017 | – | |
Printing Ink, Writing Or Drawing Ink And Other Inks, Whether Or Not Concentrated Or Solid – Printing Ink :- Black : Lithographic Ink And Jelly | 32151110 | 18% | – | 15/11/2017 | – | |
Edible fruit and nuts; peel of citrus fruit or melons | Fruit And Nuts, Uncooked Or Cooked Bysteaming Or Boiling In Water, Frozen,Whether Or Not Containing Added Sugar Orother Sweetening Matter Raspberries, Blackberries, Mulberries,Loganberries, Black, White Or Red Currantsand Gooseberries : Containing Added S | 08112010 | 5% | – | 01/07/2017 | – |
Other Fruit, Fresh Black, White Or Red Currants And Gooseberries | 08103000 | 5% | – | 01/07/2017 | – | |
Mineral Products-<strong>Salt</strong>; sulphur; earths and stone; plastering materials, lime and cement | 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 | 250100 | Nil | – | 01/07/2017 | – |
elements or of isotopes | Cacodylic Acid And Its Salt | 29319012 | 18% | – | – | – |
Other Organic Compounds – Other Organic Compounds : Cefadroxil And Its Salts, Ibuprofane, Nifedipine, Ranitidine, Danes Salt Of D(-) Phenyl Glycine, D(-) Para Hydroxy Danes Salts : Ibuprofane | 29420012 | 18% | – | 01/07/2017 | – | |
Difenoxin (Inn) And Its Salt | 29333316 | 18% | – | – | – | |
Coffee, tea, mate and spices | Tea, Whether Or Not Flavoured Other Black Tea (Fermented) And Other Partly Fermented Tea : Black Tea, Leaf In Bulk | 09024020 | 5% | – | 01/07/2017 | – |
Tea, Whether Or Not Flavoured Other Black Tea (Fermented) And Other Partly Fermented Tea : Black Tea, Agglomerated In Forms Such As Ball, Brick And Tablets | 09024050 | 5% | – | 01/07/2017 | – | |
Tea, Whether Or Not Flavoured Other Black Tea (Fermented) And Other Partly Fermented Tea : Black Tea, Dust In Bulk | 09024030 | 5% | – | 01/07/2017 | – | |
Eeds Of Anise,Badian,Fennel, Coriander, Cumin Or Caraway; Juniper Berries-Seeds Of Cumin–Neither Crushed Nor Ground—Cumin,Other Than Black—-Of Seed Quality | 09093121 | 5% | – | 01/07/2017 | – | |
Miscellaneous chemical products | Activated Carbon; Activated Natural Mineral Products; Animal Black, Including Spent Animal Black | 3802 | 18% | – | 01/07/2017 | – |
Activated Carbon; Activated Natural Mineral Products; Animal Black, Including Spent Animal Black Activated Carbon | 38021000 | 18% | – | 01/07/2017 | – | |
Activated Carbon; Activated Natural Mineral Products; Animal Black, Including Spent Animal Black Other: Activated Natural Mineral Products: Activated Bauxite | 38029012 | 18% | – | 01/07/2017 | – | |
Photographic or cinematographic goods | Cinematographic Film, Exposed And Developed, Whether Or Not Incorporating Sound Track Or Consisting Only Of Sound Track Other: Feature Films: Made Wholly In Black And White And Of A Length Exceeding 4,000 M | 37069012 | 18% | – | 01/07/2017 | – |
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receivers Or Sound Or Video Recording Or Reproducing Apparatus; Video Monitors And Video Projectors – Video Projectors: Black And White Or Other Monochorome | 85283030 | 28% | – | 27/07/2018 1/07/2017 | – |
Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receivers Or Sound Or Video Recording Or Reproducing Apparatus; Video Monitors And Video Projectors – Video Monitors: Black And White Or Other Monochrome | 85282200 | 28% | – | 27/07/2018 1/07/2017 | – |
Black salt, known as Kala Namak in India, is a distinctive culinary ingredient cherished for its pungent, sulfurous aroma and flavor. Beyond its gastronomic appeal, it’s also recognized for its traditional uses. For businesses involved in the trade of black salt, understanding its Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is crucial for proper compliance.
The good news for consumers and businesses alike is that black salt, like other forms of common salt, enjoys a Nil GST rate in India. This exemption reflects its status as an essential food item.
Black salt falls squarely under Chapter 25: Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement.
Specifically, the overarching HSN code for all types of salt is 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.
Within this main heading, several sub-codes are relevant:
It’s important to note that the data also mentions other “black” related HSN codes, such as those for black printing ink (Chapter 32), black tea (Chapter 09), black currants (Chapter 08), or even animal black (Chapter 38). However, these classifications are for entirely different products and should not be confused with black salt, which is a mineral product used for consumption.
The consistent Nil GST rate across all relevant sub-headings under HSN 2501 for various forms of salt, including black salt, simplifies tax compliance for traders and manufacturers. This ensures that this common kitchen staple remains affordable and accessible.
The HSN code for Black Salt is primarily 2501, with specific sub-headings like 25010090.
Black Salt has a Nil GST rate in India.
The Nil GST rate for Black Salt became effective from July 1, 2017.
Yes, all types of edible salt, including table salt, rock salt, and black salt, are exempt from GST under HSN 2501.
GST is not applicable to Black Salt because it falls under the category of essential food items, similar to other forms of common salt, which are exempt.
You can find official confirmation in the GST notifications issued by the Central Board of Indirect Taxes and Customs (CBIC) or consult reliable tax resources and professionals.
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