HSN code 2501 is the Customs Tariff heading for salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents, sea water, in Chapter 25 (Salt; sulphur; earths and stone; plastering materials, lime and cement). Goods of this heading covered by the entry below are nil-rated: no GST is charged. Rates are from 10/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 2501
These are the entries of the current GST rate notifications whose column (2) names heading 2501 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 2501 | Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water | Nil (0%) | 10/2025-CT(R), S. No. 109 |
Goods of heading 2501 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 2501
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
Worked example: a ₹1,000 sale under HSN 2501
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Billing nil-rated goods of HSN 2501
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 2501 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (2501) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Common products under HSN 2501
- HSN code for salt: Nil (0%)
Other headings in Chapter 25
Chapter 25 of the Customs Tariff is Salt; sulphur; earths and stone; plastering materials, lime and cement. This list has 29 of its headings, each with its own page. See all Chapter 25 headings.
- HSN 2502: Unroasted iron pyrites (5%)
- HSN 2503: Sulphur of all kinds (5%)
- HSN 2504: Natural graphite (5%)
- HSN 2505: Natural sands of all kinds (5%)
- HSN 2506: Quartz (5%)
- HSN 2507: Kaolin and other kaolinic clays (5%)
- HSN 2508: Other clays, andalusite (5%)
- HSN 2509: Chalk (5%)
- HSN 2510: Natural calcium phosphates (5%)
- HSN 2511: Natural barium sulphate (5%)
- HSN 2512: Siliceous fossil meals (5%)
- HSN 2513: Pumice stones, emery (5%)