Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. Chapter 25: Salt, sulphur, earths and stone, plastering materials, lime and cement.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 2508 | Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths Notification 9/2025-CT(R), Schedule I, S.No. 169 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 2508 in the GSTN HSN master (26 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 2508 10 | BENTONITE : | – | |
| 2508 10 10 | CRUDE | – | Save |
| 2508 10 90 | OTHER (INCLUDES PROCESSED AND GROUND) | – | Save |
| 2508 20 10 | OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS - DECOLOURISING EARTHS AND FULLERS EARTH: PROCESSED (INCLUDING ACTIVATED) | – | Save |
| 2508 20 90 | OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS - DECOLOURISING EARTHS AND FULLERS EARTH: OTHER | – | Save |
| 2508 30 | FIRE CLAY : | – | |
| 2508 30 10 | NON-PLASTIC | – | Save |
| 2508 30 20 | SEMI-PLASTIC | – | Save |
| 2508 30 30 | PLASTIC | – | Save |
| 2508 30 90 | OTHER | – | Save |
| 2508 40 | OTHER CLAYS : | – | |
| 2508 40 10 | BALL CLAY | – | Save |
| 2508 40 20 | EARTH CLAY | – | Save |
| 2508 40 90 | OTHER | – | Save |
| 2508 50 | ANDALUSITE, KYANITE AND SILLIMANITE: | – | |
| 2508 50 10 | ANDALUSITE | – | Save |
| 2508 50 21 | CRUDE, OTHER THAN CALCINED | – | Save |
| 2508 50 22 | PROCESSED, OTHER THAN CALCINED (WASHED OR GROUND OR SCREENED OR BENEFICIATED) | – | Save |
| 2508 50 23 | CALCINED | – | Save |
| 2508 50 31 | LUMPS | – | Save |
| 2508 50 32 | FINES (INCLUDING SAND) | – | Save |
| 2508 50 39 | OTHER | – | Save |
| 2508 60 | MULLITE | – | |
| 2508 60 00 | MULLITE | – | Save |
| 2508 70 | CHAMOTTE OR DINAS EARTHS | – | |
| 2508 70 00 | CHAMOTTE OR DINAS EARTHS | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (2508) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
