HSN 252920GST 5%6-digit · Chapter 25

HSN 252920: Feldspar; leucite, nepheline — variant 20

Goods & Services Tax classification under Chapter 25 (Salt, sulphur, earths, stone, cement). Current applicable rate is 5%.

HSN Code

252920

GST Rate

5%

Cess

0%

Chapter

25

About HSN 252920

HSN code 252920 classifies feldspar; leucite, nepheline — variant 20 under the Goods and Services Tax (GST) tariff schedule. It sits in Chapter 25 - Salt, sulphur, earths, stone, cement - and is taxed at 5%. This is the 6-digit classification - used by taxpayers with aggregate turnover above ₹5 crore.

When to use HSN 252920

Use HSN 252920 on tax invoices, GSTR-1, and GSTR-3B filings when supplying or receiving feldspar; leucite, nepheline — variant 20. The code must appear in the HSN summary of GSTR-1 (Table 12) and in e-invoice schema where applicable.

GST invoicing requirements

  • Turnover above ₹5 crore (in any preceding FY): mandatory 6-digit HSN on every B2B invoice. 8-digit recommended for precision.
  • Turnover ₹5 crore or below: 4-digit HSN on B2B invoices; 2-digit suffices for B2C. No HSN required for B2C supplies below the threshold.
  • E-invoicing taxpayers (turnover ≥ ₹5 crore from April 2026): the IRN payload carries HSN as a separate field per line item.

Place of supply and rate split

For intra-state supply: CGST 2.5% + SGST 2.5% (total 5%).
For inter-state supply or to/from a Special Economic Zone: IGST 5%.

How rates change

GST rates are notified by the Central Board of Indirect Taxes & Customs (CBIC) pursuant to GST Council recommendations. The rate shown here is the current rate as of FY 2026-27. Historical rates and the underlying notification are linked from the chapter index page. For commercial transactions, always confirm against the latest CBIC rate notification or use ThynkTax's public API for the canonical record.

Use via API

Fetch this HSN record programmatically:

curl https://api.thynktax.com/v1/tax-rules/hsn/252920
# Returns JSON: { hsn, description, gst_rate, cess_rate, chapter }