GST rates and HSN code for Lime.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Mineral Products-Salt; sulphur; earths and stone; plastering materials, <strong>lime</strong> and cement | Quicklime, Slaked Lime And Hydraulic Lime, Other Than Calcium Oxide And Hydroxide Of Heading 2825 Hydraulic Lime | 25223000 | 5% | – | 01/07/2017 | – |
Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement | 252100 | 5% | – | 01/07/2017 | – | |
Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement – Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement: Other | 25210090 | 5% | – | 01/07/2017 | – | |
Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement – Limestone Flux; Limestone And Other Calcareous Stones, Of A Kind Used For The Manufacture Of Lime Or Cement: Limestone Flux (L.D., Below 1% Sio2) | 25210010 | 5% | – | 01/07/2017 | – | |
Raw hides and skins (other than furskins) and leather | Other Raw Hides And Skins (Fresh, Or Salted, Dried, Limed, Pickled Or Otherwise Preserved, But Not Tanned, Parchment-Dressed Or Further Prepared), Whether Or Not Dehaired Or Split, Other Than Those Excluded By Note 1(B) Or 1(C) To This Chapter – Of Swine | 41033000 | 5% | – | 01/07/2017 | – |
Raw Skins Of Sheep Or Lambs (Fresh, Or Salted, Dried, Limed, Pickled Or Otherwise Preserved, But Not Tanned, Parchment-Dressed Or Further Prepared), Whether Or Not With Wool On Or Split, Other Than Those Excluded By Note 1 ( C ) To This Chapter- Without W | 41022130 | 5% | – | 01/07/2017 | – | |
Raw Hides And Skins Of Bovine (Including Buffalo) Or Equine Animals (Fresh Or Salted, Dried, Limed, Pickled Or Otherwise Preserved, But Not Tanned, Parchment-Dressed Or Further Prepared), Whether Or Not Dehaired Or Split – Whole Hides And Skins, Of A Weig | 41015090 | 5% | – | 01/07/2017 | – | |
Raw Hides And Skins Of Bovine (Including Buffalo) Or Equine Animals (Fresh Or Salted, Dried, Limed, Pickled Or Otherwise Preserved, But Not Tanned, Parchment-Dressed Or Further Prepared), Whether Or Not Dehaired Or Split – Whole Hides And Skins Of A Weigh | 41012010 | 5% | – | 01/07/2017 | – | |
Raw Skins Of Sheep Or Lambs (Fresh, Or Salted, Dried, Limed, Pickled Or Otherwise Preserved, But Not Tanned, Parchment-Dressed Or Further Prepared), Whether Or Not With Wool On Or Split, Other Than Those Excluded By Note 1 ( C ) To This Chapter- Without W | 41022120 | 5% | – | 01/07/2017 | – | |
Other Raw Hides And Skins (Fresh, Or Salted, Dried, Limed, Pickled Or Otherwise Preserved, But Not Tanned, Parchment-Dressed Or Further Prepared), Whether Or Not Dehaired Or Split, Other Than Those Excluded By Note 1(B) Or 1(C) To This Chapter – Of Goats | 41031020 | 5% | – | 01/07/2017 | – | |
Other Raw Hides And Skins (Fresh, Or Salted, Dried, Limed, Pickled Or Otherwise Preserved, But Not Tanned, Parchment-Dressed Or Further Prepared), Whether Or Not Dehaired Or Split, Other Than Those Excluded By Note 1(B) Or 1(C) To This Chapter – Of Reptil | 41032000 | 5% | – | 01/07/2017 | – | |
Raw Skins Of Sheep Or Lambs (Fresh, Or Salted, Dried, Limed, Pickled Or Otherwise Preserved, But Not Tanned, Parchmentdressed Or Further Prepared), Whether Or Not With Wool On Or Split, Other Than Those Excluded By Note 1 ( C ) To This Chapter | 4102 | 5% | – | 01/07/2017 | – | |
Raw Hides And Skins Of Bovine (Including Buffalo) Or Equine Animals (Fresh Or Salted, Dried, Limed, Pickled Or Otherwise Preserved, But Not Tanned, Parchment-Dressed Or Further Prepared), Whether Or Not Dehaired Or Split – Other, Including Butts, Bends An | 41019090 | 5% | – | 01/07/2017 | – | |
Other Raw Hides And Skins (Fresh, Or Salted, Dried, Limed, Pickled Or Otherwise Preserved, But Not Tanned, Parchment-Dressed Or Further Prepared), Whether Or Not Dehaired Or Split, Other Than Those Excluded By Note 1(B) Or 1(C) To This Chapter – Of Goats | 41031010 | 5% | – | 01/07/2017 | – | |
Other Raw Hides And Skins (Fresh, Or Salted, Dried, Limed, Pickled Or Otherwise Preserved, But Not Tanned, Parchment-Dressed Or Further Prepared), Whether Or Not Dehaired Or Split, Other Than Those Excluded By Note 1(B) Or 1(C) To This Chapter – Other | 41039000 | 5% | – | 01/07/2017 | – | |
Vegetable plaiting materials; vegetable product not elsewhere specified | Vegetable Materials Of A Kind Used Primarily For Plaiting (For Example, Bamboos, Rattans, Reeds, Rushes, Osier, Raffia, Cleaned, Bleached Or Dyed Cereal Straw, And Lime Bark) | 1401 | 5% | – | 01/07/2017 | – |
Vegetable Materials Of A Kind Used Primarily For Plaiting (For Example, Bamboos, Rattans, Reeds, Rushes, Osier, Raffia, Cleaned, Bleached Or Dyed Cereal Straw, And Lime Bark)Other : Other | 14019090 | 5% | – | 01/07/2017 | – | |
Vegetable Materials Of A Kind Used Primarily For Plaiting (For Example, Bamboos, Rattans, Reeds, Rushes, Osier, Raffia, Cleaned, Bleached Or Dyed Cereal Straw, And Lime Bark)Other : Canes | 14019010 | 5% | – | 01/07/2017 | – | |
Ores, slag and ash | Titanium Ores And Concen Trates – Titanium Ores And Concentrates: Limenite, Unprocessed | 26140010 | 5% | – | 01/07/2017 | – |
Edible fruit and nuts; peel of citrus fruit or melons | Citrus Fruit, Fresh Or Dried Lemon (Citrus Limon, Citrus Limonum) And Limes (Citrus Aurantifolia, Citrus Latifolia) | 08055000 | 12% | – | 01/07/2017 | – |
Lime is a versatile and essential mineral product used in various industries, from construction to agriculture and chemical manufacturing. For businesses dealing with lime, understanding the correct HSN code is critical for GST compliance and accurate invoicing. Let’s explore the HSN codes and GST rates for different types of lime.
The HSN codes for lime fall under Chapter 25, which is dedicated to “Salt; sulphur; earths and stone; plastering materials, lime and cement.” The specific code depends on the type and form of the lime.
The GST rate for most forms of lime, including quicklime, slaked lime, and hydraulic lime, is 5%. This concessional rate has been in effect since July 1, 2017, and applies across various subheadings of HSN 2522.
The same 5% GST rate applies to limestone flux and other calcareous stones used in the manufacturing of lime or cement, falling under HSN 2521.
The term “lime” can be a source of confusion because it appears in different contexts within the HSN system. It is crucial to distinguish between:
By correctly identifying the HSN code based on the type of lime you are trading—mineral product, vegetable material, or a chemical used in a process—you can ensure accurate GST compliance and avoid classification errors.
Slaked lime is typically classified under HSN code 25222000.
The GST rate for quicklime is 5%.
It is important to differentiate the products to apply the correct HSN code, which ensures accurate GST calculation and compliance, as different products with the word “lime” in their description have different classifications and rates.
Hydraulic lime is a type of lime that sets by reacting with water, similar to cement. It is classified under HSN 25223000.
The 5% GST rate for lime has been effective since July 1, 2017.
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