Heading · Chapter 25 · Section V, Mineral products
HS 2508Salt, sulphur, earths and stone, plastering materials, lime and cement: other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths
- Customs duty
- 5%
- 18 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Mostly Free
- STE: 3 items
- Unit
- kg
- Duty in China
- 1% to 3%
- On Indian goods
Codes under this heading
6 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 2508 10 | Bentonite | 5% | 5% | kg |
| 2508 30 | Fire clay | 5% | 5% | kg |
| 2508 40 | Other clays | 5% | 5% | kg |
| 2508 50 | Andalusite, kyanite and sillimanite | 5% | 5% | kg |
| 2508 60 00 | Mullite | 5% | 5% | kg |
| 2508 70 00 | Chamotte or dinas earths | 5% | 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 18 tariff items: 5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 18 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%.
- Until 21 September 2025 5%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 169 | Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
It depends on the goods: the entries below name only some goods under this code, or rate them differently.
| Entry | Goods | Export duty |
|---|---|---|
| The Second Schedule to the Customs Tariff Act, S.No. 15Named goods or on a condition | Sillimanite | 20% |
| The Second Schedule to the Customs Tariff Act, S.No. 16Named goods or on a condition | Kyanite | Rs. 40 per tonne |
| Notification 27/2011-Customs, S.No. 15Named goods or on a condition | Sillimanite | Nil |
| Notification 27/2011-Customs, S.No. 16Named goods or on a condition | Kyanite | Nil |
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 2508 | Other clays (not including expanded clays of heading 6806), andalusipe, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths | — | — |
| 250801 | Processed Bentonite | 0.15% | — |
| 250899 | Others | Nil | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 15 tariff items
- STE: 3 tariff items
China: the same goods (2508)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 7 in force and 3 expired under 2508. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 2508.10.00.10 | Sodium bentonite钠基膨润土 | 1%China's provisional rate, lower than MFN | 3% | 13% | 0% | None |
| 2508.10.00.90 | Other bentonite, whether or not calcined其他膨润土,不论是否煅烧 | 1.5%APTA rate, with an APTA certificate of origin | 3% | 13% | 0% | None |
| 2508.30.00.00 | Refractory clays, whether or not calcined耐火粘土,不论是否煅烧 | 1%China's provisional rate, lower than MFN | 3% | 13% | 0% | 4xy |
| 2508.40.00.00 | Other clays, whether or not calcined其他粘土,不论是否煅烧 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 0% | None |
| 2508.50.00.00 | Andalusite, kyanite and sillimanite, whether or not calcined红柱石、蓝晶石及硅线石,不论是否煅烧 | 1.5%APTA rate, with an APTA certificate of origin | 3% | 13% | 0% | None |
| 2508.60.00.00 | Andalusite富铝红柱石 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 0% | None |
| 2508.70.00.00 | Fireclay and dinas earth火泥及第纳斯土 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 0% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.