Pumice stones, emery, natural corundum, ntural garnet and other natrual abrasives, whether or not heat-treated. 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% | 2513 | Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated Notification 9/2025-CT(R), Schedule I, S.No. 174 |
| 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 2513 in the GSTN HSN master (9 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 | |
|---|---|---|---|
| 2513 10 | PUMICE STONE | – | |
| 2513 10 00 | PUMICE STONE | – | Save |
| 2513 11 00 | PUMICE STONE; EMERY; NATURAL CORUNDUM, NATURAL GARNET AND OTHER NATURAL ABRASIVES, WHETHER OR NOT HEAT-TREATED - PUMICE STONE: CRUDE OR IN IRREGULAR PIECES, INCLUDING CRUSHED PUMICE (BIMSKIES) | – | Save |
| 2513 19 00 | PUMICE STONE; EMERY; NATURAL CORUNDUM, NATURAL GARNET AND OTHER NATURAL ABRASIVES, WHETHER OR NOT HEAT-TREATED - PUMICE STONE: OTHER | – | Save |
| 2513 20 | EMERY, NATURAL CORUNDUM, NATURAL GARNET AND OTHER NATURAL ABRASIVES : | – | |
| 2513 20 10 | EMERY | – | Save |
| 2513 20 20 | NATURAL CORUNDUM | – | Save |
| 2513 20 30 | NATURAL GARNET | – | Save |
| 2513 20 90 | OTHER | – | 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 (2513) 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.
