The salt hsn code is 2501, and salt, including table salt, iodised salt, rock salt, black salt, denatured salt, industrial salt and pure sodium chloride, is nil rated, whether sold loose or in branded packs. Salt is one of the few packaged groceries that carries no GST.
Products that contain salt are taxed by what they are: salted snacks are namkeen at 5%, and spice mixes are 5%. This page lists the codes, a salt trader's bill and the credit question for salt refiners. Spices are on the spices page.
Salt: codes and GST rates
Item / HSN / GST- Iodised table saltNilPacked or loose
- Crystal salt and sea saltNilCommon salt
- Rock salt (sendha namak)NilNatural salt
- Black salt (kala namak)NilSalt
- Industrial salt and pure sodium chlorideNilFor chemical use
- Denatured saltNilIncluded in the entry
- Sea waterNilIncluded
- Low sodium saltNilSalt substitutes may fall elsewhere, check
- Salted snacks5%Not salt
- Spice mixes with salt5%Spice blends
Quick facts
HSN heading
2501: salt and pure sodium chlorideGST rate
NilCovers
Table salt, denatured salt, sea water, pure sodium chlorideRate before the reform
NilDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveSpice blends
0910 at 5%
Salt hsn code and gst rate table
| Salt | HSN | GST |
|---|---|---|
| Iodised table salt | 2501 00 | Nil |
| Free flow refined salt | 2501 00 | Nil |
| Crystal salt, sea salt | 2501 00 | Nil |
| Rock salt (sendha namak) | 2501 00 | Nil |
| Black salt (kala namak) | 2501 00 | Nil |
| Industrial salt | 2501 00 | Nil |
| Pure sodium chloride | 2501 00 | Nil |
| Chaat masala (with salt) | 0910 91 | 5% |
| Salted namkeen | 2106 90 | 5% |
Gst on salt: packed or loose
The nil entry covers salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing anti-caking agents, and sea water. Unlike rice, atta or dal, salt is nil even when pre-packaged and labelled. A 1 kg branded iodised salt pack carries no GST.
Rock salt and black salt hsn code
Rock salt (sendha namak) and black salt (kala namak) are salts under 2501 and nil rated. Flavoured or spiced salts with herbs may be spice mixtures under 0910 at 5% if the spices give them their character.
Salt trader's bill
Salt wholesaler to a kirana store: Iodised salt 1 kg packs, HSN 2501 00, 500 packs, Rs 9,000, Nil. Rock salt 500 g, HSN 2501 00, 200 packs, Rs 6,000, Nil. Total Rs 15,000.
Credit for salt refiners and traders
A salt refiner or packer selling only nil rated salt cannot take credit of GST on packaging, machinery and services used for that salt. A trader selling only salt need not register for those sales. A chemical company using industrial salt as an input pays no GST on it. See chemicals.
Salt hsn code for industry and water treatment
Industrial salt is used in chlor-alkali plants to make caustic soda and chlorine, in dyeing and leather units, and in water softeners. All of it is 2501 and nil rated. Water softener salt in pellets is still salt. Salt sold for de-icing or as a chemical reagent is also covered, since the entry includes denatured salt and pure sodium chloride.
Gst on salt and transport
Salt moves in large truck loads from salt pans in coastal states. Since salt is nil rated, an e-way bill is not required for exempt goods in most cases, but a delivery challan or bill of supply should travel with the load. Freight paid to a goods transport agency for carrying salt has its own rules; see transport.
Salt in other products
Salt used in pickles, snacks and sauces is part of those products, which carry 5%. See pickles and the food hub.
Salt rates here reflect the general nil entry for salt. Flavoured and blended salts can fall elsewhere, so check the GST portal and ask a GST practitioner or chartered accountant about salt based products.
Frequently asked questions
Is GST charged on salt?
No. Salt under 2501 is nil rated, packed or loose.
What is the salt hsn code?
Salt is 2501, usually written 2501 00.
Is rock salt taxed?
No. Rock salt is salt under 2501 and nil rated.
Does packed branded salt carry GST?
No. Salt stays nil in branded retail packs too.
What is the GST on chaat masala?
Chaat masala is a spice mixture under 0910 91, at 5%.