What products are classified under HSN 25174900 ?
It includes Stone Granules, Chippings & Powder
HSN Code 25174900 represents Stone Granules, Chippings & Powder under GST classification. This code helps businesses identify Stone Granules, Chippings & Powder correctly for billing, taxation, and trade. With HSN Code 25174900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Stone Granules, Chippings & Powder.
HSN Code 25174900 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 | Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat treated: Other | 2.5% | 2.5% | 5% | 0% |
Description of goods
Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat treated: Other
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
Stone Granules, Chippings & Powder 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 | |
| Tarred macadam | |
| Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat treated: Of marble |
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
Tarred macadam
Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat treated: Of marble
It includes Stone Granules, Chippings & Powder
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.
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.
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.
Under HSN 25174900, Stone Granules, Chippings & Powder attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
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.