What products are classified under HSN 25173000 ?
It includes 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.
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
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
It includes Tarred Macadam
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).
Under HSN 25173000, Tarred Macadam attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.
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.
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.
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.