GST rate and HSN code for salt
GST on salt is nil (HSN 2501) from 22 September 2025, whether it is loose or in a branded pack. The exemption covers table salt, iodised salt, rock salt and denatured salt, including salt with anti-caking or free-flowing agents. Since no GST is charged, the shop shows salt as an exempt line.
HSN code and GST rate for salt
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| All salt, loose or packed | 2501 | Nil | Nil | Nil | Notification 10/2025-CT(Rate), S. No. 109 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Salt (including table salt and denatured salt) and pure sodium chloride”.
What to print on the bill
- Print HSN 2501 with GST 0%.
- On a bill that has only exempt goods, issue a bill of supply. A bill with taxable and exempt items can be one invoice-cum-bill of supply (Rule 46A).
- Report salt sales as nil-rated in your GST return; your CA will need the total.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Charging 5% on branded iodised salt because it is packed. The salt entry has no packing condition.
- Treating flavoured or seasoned salt mixes as salt. A mix of salt with spices is a seasoning (2103) at 5%.
- Leaving salt out of the bill altogether. It still has to be on the bill, at 0%.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on salt
Is branded packed salt taxable?
No. Notification 10/2025, S. No. 109 exempts salt 'including table salt and denatured salt', with no packed or loose condition.
Is sendha (rock) salt also exempt?
Rock salt is salt under heading 2501, so it is covered by the same nil entry.
What about chaat masala or black salt mixes?
A mix of salt and spices sold as a seasoning is 'mixed condiments and mixed seasonings' (2103) at 5%. Plain black salt is still salt.
More items in HSN chapter 25 and kirana and grocery staples
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025 (exempt goods), as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.