GST rates and HSN code for Salt.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| elements or of isotopes | Saturated Acyclic Monocarboxylic Acids And Their Anhydrides, Halides, Peroxides And Peroxyacids; Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives – Palmitic Acid, Stearic Acid, Their Salts And Esters : Glycerol Monostearate | 29157030 | 18% | – | 01/07/2017 | – |
| Vegetable Alkaloids, Natural Or Reproduced By Synthesis, And Their Salts, Ethers, Esters And Other Derivatives – Alkaloids Of Rye Ergot And Their Derivatives; Salts Thereof :-Ergometrine (Inn) And Its Salts : Ergometrine (Inn) | 29396110 | 18% | – | 01/07/2017 | – | |
| Oxygen-Function Amino-Compounds – Amino-Naphthols And Other Amino-Phenols, Other Than Those Containing More Than One Kind Of Oxygen Function, Their Ethers And Esters; Salts Thereof : Other : 2-Amino-1-Phenol-4-Sulphonic Acid, 6-Nitro-Oaminophenol- 4-Sulph | 29222924 | 18% | – | 01/07/2017 | – | |
| Amine- Function Compounds – Aromatic Monoamines And Their Derivatives; Salts Thereof :-Aniline Derivatives And Their Salts : 2-Amino 3, 5 Xylne Sulphonic Acid, Benzyl Ethyl Aniline Sulphuric Acid, Metanillic Acid (Meta Amino Benzene Sulphonic Acid), Sulph | 29214232 | 18% | – | 01/07/2017 | – | |
| Oxygen-Function Amino-Compounds – Amino-Naphthols And Other Amino-Phenols, Other Than Those Containing More Than One Kind Of Oxygen Function, Their Ethers And Esters; Salts Thereof :-Aminohydroxynaphthalene Sulphonic Acids And Their Salts : Other | 29222190 | 18% | – | 01/07/2017 | – | |
| Amine- Function Compounds – Aromatic Monoamines And Their Derivatives; Salts Thereof :-Aniline Derivatives And Their Salts : 2-Amino 3, 5 Xylne Sulphonic Acid, Benzyl Ethyl Aniline Sulphuric Acid, Metanillic Acid (Meta Amino Benzene Sulphonic Acid), Sulph | 29214233 | 18% | – | 01/07/2017 | – | |
| Oleic, Linoleic Or Linolenic Acids, Their Salts And Esters | 291615 | 18% | – | 01/07/2017 | – | |
| Amine- Function Compounds – Aromatic Monoamines And Their Derivatives; Salts Thereof :-Aniline Derivatives And Their Salts : 2-Amino 3, 5 Xylne Sulphonic Acid, Benzyl Ethyl Aniline Sulphuric Acid, Metanillic Acid (Meta Amino Benzene Sulphonic Acid), Sulph | 29214236 | 18% | – | 01/07/2017 | – | |
| Carboxyamide-Function Compounds; Amide-Function Compounds Of Carbonic Acid – Cyclic Amides (Including Cyclic Carbamates) And Their Derivatives; Salts Thereof : Other : Other | 29242990 | 18% | – | 01/07/2017 | – | |
| Amine- Function Compounds – Aromatic Monoamines And Their Derivatives; Salts Thereof :-Toluidines And Their Derivatives; Salts Thereof : Meta Toluidine | 29214340 | 18% | – | 01/07/2017 | – | |
| Nucleic Acids And Their Salts; Whether Or Not Chemically Defined; Other Heterocyclic Compounds Compounds Containing An Unfused Thiazole Ring (Whether Or Not Hydrogenated) In The Structure | 29341000 | 18% | – | 01/07/2017 | – | |
| Saturated Acyclic Monocarboxylic Acids And Their Anhydrides, Halides, Peroxides And Peroxyacids; Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives – Palmitic Acid, Stearic Acid, Their Salts And Esters : Other | 29157090 | 18% | – | 01/07/2017 | – | |
| Mono-, Di- Or Trichloroacetic Acids, Their Salts And Esters | 291540 | 18% | – | 01/07/2017 | – | |
| Phosphoric Esters And Their Salts, Including Lactophosphates; Their Halogenated, Sulphonated, Nitrated Or Nitrosated Derivatives – Phosphoric Esters And Their Salts, Including Lacto-Phosphates; Their Halogenated, Sulphonated, Nitrated Or Nitrosated Deriva | 29190040 | 18% | – | 01/07/2017 | – | |
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Hydrazine And Hydroxylamine And Their Inorganic Salts; Other Inorganic Bases; Other Metal Oxides, Hydroxides And Peroxides Vanadium Oxides And Hydroxides : Other | 28253090 | 18% | – | 01/07/2017 | – |
| Fish and crustaceans, molluscs and other aquatic invertebrates | Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh,Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptioncuttle Fish (Sepia Officinalis, Rossiamacrosoma, Se | 03074920 | 5% | – | 15/11/2017 | – |
| Crustaceans, Whether In Shell Or Not, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Crustaceans, Whether In Shell Or Not, Whether Or Not Cooked Before Or During The Smoking Process; Crustaceans, In Shell, Cooked By Steaming Or By Boiling | 0306 | 5% | – | 15/11/2017 | – | |
| Fish Fillets, Dried, Salted Or In Brine, But Not Smoked | 03053000 | 5% | – | 15/11/2017 | – | |
| Products of animal origin, not elsewhere spcified or inculded | Guts, Bladders And Stomachs Of Animals (Other Than Fish), Whole And Pieces Thereof, Fresh, Chilled, Frozen, Salted, In Brine, Dried Or Smoked | 0504 | 0% | – | 01/07/2017 | – |
| Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | Tanning Extracts Of Vegetable Origin; Tannins And Their Salts, Ethers, Esters And Other Derivatives Wattle Extract | 32012000 | 18% | – | 01/07/2017 | – |
Salt, a fundamental commodity in every household and numerous industries, carries a specific classification under the Harmonized System of Nomenclature (HSN). For businesses and consumers alike, understanding the HSN code for salt and its corresponding GST rate is essential for proper taxation and pricing. While the term “salt” might seem straightforward, the HSN system distinguishes between common edible salt and various chemical “salts” used in diverse applications.
Common salt, including iodized table salt, falls under HSN Chapter 25, which pertains to “Mineral Products; Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement.” Specifically, the HSN code for common salt (including iodized salt) is 25010010. The most significant aspect of this classification for general consumption is its Nil GST rate. This means that when you purchase common edible salt, you are not charged GST, making it an essential commodity that remains affordable. This nil rate has been in effect since the introduction of GST on July 1, 2017.
It is important to differentiate common salt from other “salts” mentioned in broader HSN data. For instance, the data lists various chemical salts under HSN Chapter 29 (Organic Chemicals), such as “Palmitic Acid, Stearic Acid, Their Salts And Esters” (HSN 29157030), “Ergometrine (Inn) And Its Salts” (HSN 29396110), or “Nucleic Acids And Their Salts” (HSN 29341000). These chemical compounds, integral to pharmaceuticals, industrial processes, or other specialized applications, are typically subject to an 18% GST rate. The distinction is crucial for businesses dealing with these different types of “salts” to ensure accurate tax compliance. Therefore, when discussing “salt HSN code,” it is vital to specify whether one is referring to edible common salt or more complex chemical variants.
The HSN code for common edible salt, including iodized salt, is 25010010.
Common edible salt has a Nil GST rate.
The Nil GST rate for common salt became effective on July 1, 2017.
Common salt is considered an essential commodity, and essential food items often have low or nil GST rates to ensure affordability and accessibility for the general public.
HSN classification helps businesses accurately identify their products, apply the correct GST rates, ensure proper invoicing, and comply with tax regulations.
Yes, HSN 2501 also covers sea water in its description, alongside table salt and denatured salt.
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