--- title: "HSN Code for Flint (Pebbles/Gravel/Stone) | HSN 25171090 GST Rate" description: "Find HSN and GST Rates for 25171090 related to Flint (Pebbles/Gravel/Stone) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-25171090/" --- # HSN Code 25171090: Flint (Pebbles/Gravel/Stone) - [Section 05: Guide to HSN Section 05](https://busy.in/hsn/section-05/) - [Chapter 25: Salt, Stones and Cement](https://busy.in/hsn/chapter-25/) - [Sub-chapter 2517: Pebbles, Gravel, Crushed Stone](https://busy.in/hsn/sub-chapter-2517/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated: Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 25171090 ? It includes Flint (Pebbles/Gravel/Stone) ### Do e‑way bill and e‑invoice apply for Flint (Pebbles/Gravel/Stone)? Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How should mixed supplies be billed when Flint (Pebbles/Gravel/Stone) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Flint (Pebbles/Gravel/Stone); Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Flint (Pebbles/Gravel/Stone)? If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Flint (Pebbles/Gravel/Stone)? For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil. ### How much GST applies to Flint (Pebbles/Gravel/Stone)? Under HSN 25171090, Flint (Pebbles/Gravel/Stone) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ### Any common misclassification issue with Flint (Pebbles/Gravel/Stone)? Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 25171090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹150 Cr (+27.08% YoY) — 0.0041% of India's total exports - Imports: ₹163 Cr (+50.47% YoY) — 0.0027% of India's total imports - Trade balance: −₹13 Cr (Deficit); surplus rank #9265 of 12657 HSN codes - Share of Sub-Chapter 2517: 25.57% of its exports; import side 96.83% - Rank within Sub-Chapter 2517: #2 of 7 by export value; import-side #1 ### Key metrics - Export CAGR: -9.20% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2153 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +27.08% in FY 2024-25 - Contribution to Sub-Ch. 2517: 25.57% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 25171090 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 2517 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2517 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 267.94 | 0.0117% | — | 65.59% | 31.91 | 0.0009% | — | 77.47% | +236.03 | #1065 | | FY 2019-20 | 265.98 | 0.0121% | −0.73% | 39.65% | 9.10 | 0.0003% | −71.48% | 54.33% | +256.88 | #1092 | | FY 2020-21 | 245.63 | 0.0114% | −7.65% | 39.05% | 10.22 | 0.0004% | +12.31% | 52.87% | +235.41 | #1188 | | FY 2021-22 | 160.94 | 0.0051% | −34.48% | 28.50% | 11.65 | 0.0003% | +13.99% | 56.23% | +149.29 | #1860 | | FY 2022-23 | 122.48 | 0.0034% | −23.90% | 17.91% | 41.48 | 0.0007% | +256.05% | 80.97% | +81.00 | #2276 | | FY 2023-24 | 118.14 | 0.0033% | −3.54% | 16.64% | 108.57 | 0.0019% | +161.74% | 92.10% | +9.57 | #2370 | | FY 2024-25 | 150.13 | 0.0041% | +27.08% | 25.57% | 163.36 | 0.0027% | +50.47% | 96.83% | −13.23 | #2153 | - CAGR (7-year): exports -9.20%/yr, imports 31.28%/yr (consistently Deficit) ## Key trade insights: HSN Code 25171090 export-import analysis ### Export decline: -9.20% CAGR over 7 years India's exports under HSN Code 25171090 have declined at a compound annual rate of -9.20% over 7 fiscal years, falling from ₹267.94 Crore in FY 2018-19 to ₹150.13 Crore in FY 2024-25. ### HSN Code 25171090 ranked #2153 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 25171090 ranks #2153 out of 12657 HSN codes by total export value. Within Sub-Chapter 2517, it ranks #2 of 7. By trade surplus, it ranks #9265 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 25171090 exports The strongest single-year export movement for HSN Code 25171090 was recorded in FY 2024-25, when exports surged by 27.08% over the prior year. ### India records a trade deficit of ₹13.23 Crore in HSN Code 25171090 goods In FY 2024-25, India's imports of ₹163.36 Cr exceeded exports of ₹150.13 Cr, resulting in a trade deficit of ₹13.23 Crore — ranking #9265 of 12657 by surplus magnitude. ### Import growth of 31.28% CAGR signals rising demand for Flint (Pebbles/Gravel/Stone) India's imports under HSN Code 25171090 have grown at 31.28% CAGR, reaching ₹163.36 Crore in FY 2024-25. ### HSN Code 25171090 contributes 25.57% of Sub-Chapter 2517 exports — ranked #2 Among the 7 HSN codes under Sub-Chapter 2517, HSN Code 25171090 ranks #2 by export value — accounting for 25.57% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 96.83% share (rank #1). ## Related HSN Codes in Sub-Chapter 2517 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 25171010: Other Pebbles/Gravel/Stone](https://busy.in/hsn/hsn-25171010/) | ₹423 Cr | | #2 | HSN Code 25171090: Flint (Pebbles/Gravel/Stone) (this hsn code) | ₹150 Cr | | #3 | [HSN Code 25174100: Granules, chippings, powder (Marble)](https://busy.in/hsn/hsn-25174100/) | ₹7 Cr | | #4 | [HSN Code 25174900: Stone Granules, Chippings & Powder](https://busy.in/hsn/hsn-25174900/) | ₹6 Cr | | #5 | [HSN Code 25171020: Cotton Machinery Healds & Reeds (excl. Wire Healds)](https://busy.in/hsn/hsn-25171020/) | ₹1 Cr | | #6 | [HSN Code 25173000: Tarred Macadam](https://busy.in/hsn/hsn-25173000/) | < ₹1 Crore | | #7 | [HSN Code 25172000: Slag Macadam](https://busy.in/hsn/hsn-25172000/) | < ₹1 Crore |