--- title: "HSN Code for Tarred Macadam | HSN 25173000 GST Rate" description: "Find HSN and GST Rates for 25173000 related to Tarred Macadam with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-25173000/" --- # HSN Code 25173000: Tarred Macadam - [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 | | --- | --- | --- | --- | --- | | Tarred macadam | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 25173000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−10.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−93.33% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5298 of 12657 HSN codes - Share of Sub-Chapter 2517: 0.02% of its exports; import side 0.01% - Rank within Sub-Chapter 2517: #6 of 7 by export value; import-side #5 ### Key metrics - National export rank: #9797 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +400.00% in FY 2020-21 - Contribution to Sub-Ch. 2517: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 25173000 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 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.07% | −0.03 | — | | FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +933.33% | 1.85% | −0.30 | #9870 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +400.00% | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +0.05 | #9546 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +100.00% | 0.02% | Nil | 0.0000% | — | 0.00% | +0.10 | #9543 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +100.00% | 0.03% | Nil | 0.0000% | — | 0.00% | +0.20 | #9286 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −50.00% | 0.01% | < ₹1 Crore | 0.0000% | — | 0.13% | −0.05 | #9775 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −10.00% | 0.02% | < ₹1 Crore | 0.0000% | −93.33% | 0.01% | +0.08 | #9797 | - CAGR (7-year): exports —/yr, imports -16.73%/yr (consistently Surplus) ## Key trade insights: HSN Code 25173000 export-import analysis ### Export snapshot for HSN Code 25173000 India exported ₹0.09 Crore worth of Tarred Macadam in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 25173000 ranked #9797 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 25173000 ranks #9797 out of 12657 HSN codes by total export value. Within Sub-Chapter 2517, it ranks #6 of 7. By trade surplus, it ranks #5298 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 25173000 exports The strongest single-year export movement for HSN Code 25173000 was recorded in FY 2020-21, when exports surged by 400.00% over the prior year. ### India maintains a trade surplus of ₹0.08 Crore in HSN Code 25173000 goods In FY 2024-25, India's exports of ₹0.09 Cr exceeded imports of ₹0.01 Cr, resulting in a trade surplus of ₹0.08 Crore — ranking #5298 of 12657 by surplus magnitude. ### Import growth of -16.73% CAGR signals stable import dependency for Tarred Macadam India's imports under HSN Code 25173000 have grown at -16.73% CAGR, reaching ₹0.01 Crore in FY 2024-25. ### HSN Code 25173000 contributes 0.02% of Sub-Chapter 2517 exports — ranked #6 Among the 7 HSN codes under Sub-Chapter 2517, HSN Code 25173000 ranks #6 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #5). ## 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)](https://busy.in/hsn/hsn-25171090/) | ₹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 (this hsn code) | < ₹1 Crore | | #7 | [HSN Code 25172000: Slag Macadam](https://busy.in/hsn/hsn-25172000/) | < ₹1 Crore |