HSN Code 25173000: Tarred Macadam

HSN Code 25173000 represents Tarred Macadam under GST classification. This code helps businesses identify Tarred Macadam correctly for billing, taxation, and trade. With HSN Code 25173000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tarred Macadam.

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Description of Goods for Tarred Macadam

HSN Code 25173000 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
25 Salt; sulphur; earths and stone; plastering materials, lime and cement 2517 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; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated Tarred macadam 2.5% 2.5% 5% 0%

Description of goods

Tarred macadam

Chapter

25 – Salt; sulphur; earths and stone; plastering materials, lime and cement

Sub Chapter

2517 – 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; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated

CGST 2.5%
SGST 2.5%
IGST 5%
CESS 0%

What does HSN Code 25173000 not include?

Tarred Macadam does not include products with the following descriptions:

HSN Code Description
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: Pakur stone, crushed or broken
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: Flint
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
Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in sub-heading 251710
Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat treated: Of marble
Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat treated: Other

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: Pakur stone, crushed or broken

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: Flint

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

Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in sub-heading 251710

Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat treated: Of marble

Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat treated: Other

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FAQs for HSN Code 25173000

What products are classified under HSN 25173000 ?

It includes Tarred Macadam

How should mixed supplies be billed when Tarred Macadam is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Tarred Macadam; Nil for exempt items if applicable).

How much GST applies to Tarred Macadam?

Under HSN 25173000, Tarred Macadam attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

Can we claim ITC on inputs used to trade Tarred Macadam?

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 Tarred Macadam?

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.

Do e‑way bill and e‑invoice apply for Tarred Macadam?

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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