Gypsum HSN Code

Understanding Gypsum HSN Code

Gypsum, a soft sulfate mineral, is a versatile material used in everything from construction to dental applications. For businesses and individuals dealing with gypsum products, understanding its specific HSN (Harmonized System of Nomenclature) code is essential for accurate GST (Goods and Services Tax) compliance. The HSN system provides a standardized classification, ensuring clarity in trade and taxation.

Pinpointing Gypsum in the HSN System

Most forms of gypsum, anhydrite, and plasters derived from them are predominantly classified under Chapter 25 of the HSN, which covers “Mineral Products – Salt; sulphur; earths and stone; plastering materials, lime and cement.” This chapter is the primary home for raw and processed gypsum.

The general GST rate for gypsum and its related plasters within this chapter is 5%.

Here are the specific HSN codes for gypsum and its forms:

• 2520 (5% GST): This is a broad HSN code for “Gypsum; Anhydrite; Plasters (Consisting Of Calcined Gypsum Or Calcium Sulphate) Whether Or Not Coloured, With Or Without Small Quantities Of Accelerators Or Retarders.” This covers the material in its various states before more specific classification.

Gypsum and Anhydrite

Within the broader 2520 category, gypsum and anhydrite have more specific classifications:

• 252010 (5% GST): This general code refers to “Gypsum; Anhydrite.”
• 25201010 (5% GST): This specifically designates “Natural” gypsum and anhydrite.
• 25201020 (5% GST): This code is for “Marine” gypsum and anhydrite.
• 25201090 (5% GST): This serves as an “Other” category for gypsum and anhydrite not covered by the more specific natural or marine classifications.

Plasters (Calcined Gypsum or Calcium Sulphate)

Plasters derived from gypsum also have their own HSN codes:

• 25202090 (5% GST): This is for “Plasters: Other” forms of plaster consisting of calcined gypsum or calcium sulphate.
• 25202010 (5% GST): This specifically covers “Plasters: Calcined,” referring to gypsum that has been heated to produce plaster of Paris.

Gypsum in Specialized Products

While most gypsum falls under Chapter 25, it also appears as an ingredient in other products classified under different chapters.

• 340700 (18% GST): This code covers “Modelling Pastes… Other Preparations For Use In Dentistry, With A Basis Of Plaster (Of Calcined Gypsum Or Calcium Sulphate).” This highlights gypsum’s use in dental materials, which attract a higher GST rate of 18% due to their prepared nature and specific application.

It’s important to note that the data also includes “Ragi” under Chapter 10 (Cereals), which is unrelated to gypsum and should not be confused with it.