What is the GST (IGST) rate for HSN code 25221000?

HSN code 25221000 (Lime) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 25221000?

The Basic Customs Duty (BCD) for HSN code 25221000 is 5%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 25221000 cover?

HSN code 25221000 covers Lime. It sits under Chapter 25 – Salt; sulphur; earths and stone; plastering materials, lime and cement, in Section V – MINERAL PRODUCTS.

What is the unit of measurement for HSN code 25221000?

The standard unit of quantity (UQC) for HSN code 25221000 is kg, as listed in the Customs Tariff.

HSN Code Finder · Product

Lime HSN Code 2522

Q: What is the HSN code for Lime?

The HSN code for Lime is 25221000, classified under Chapter 25 – Salt; sulphur; earths and stone; plastering materials, lime and cement of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for lime?

Quicklime is classified under 25221000 and slaked lime under 25222000, within heading 2522.

5% IGSTSchedule I

Quicklime, slaked lime and hydraulic lime are classified under HSN heading 2522.

Search any HSN code

Heading

2522

Primary code

25221000

GST / IGST

Customs duty (BCD)

Lime HSN codes & GST rates

The 8-digit HSN/HS codes under heading 2522 (quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
25221000	- Quicklime	5%	5%
25222000	- Slaked lime	5%	5%

FTA preferential rates: 7 partner agreement(s) listed for 25221000; best preferential rate 0% via Japan; 5 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for lime?

The HSN code for lime is 2522 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for lime the most common is 25221000, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How lime is classified under HSN

The HSN classification for lime narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 252-digitSalt; sulphur; earths and stone; plastering materials, lime and cement
25224-digit headingQUICKLIME, SLAKED LIME AND HYDRAULIC LIME, OTHER THAN CALCIUM OXIDE AND HYDROXIDE OF HEADING 2825
2522106-digit subheadingQUICKLIME, SLAKED LIME AND HYDRAULIC LIME, OTHER THAN CALCIUM OXIDE AND HYDROXIDE OF HEADING 2825
252210008-digit tariff item- Quicklime

Section V — MINERAL PRODUCTS

GST on lime

Lime (HSN 2522) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 25221000 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported lime

When lime (HSN 25221000) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 5%, AIDC 5%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹24.8145. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 25221000 →

Conclusion

The HSN code for lime is 2522 at the heading level, with 25221000 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.