Sand HSN Code: Understanding HSN Classifications for Sand Products
Sand is one of the most common materials used in construction, plastering, concrete, glass and many industrial processes. Traders sell sand as loose bulk material while factories may use it as a raw material for many products.
To charge GST correctly and keep returns error free, it is important to know the correct sand HSN code and the GST rate that applies to river sand and other sand products.
What Is the Sand HSN Code?
Under GST, natural sand is mainly classified in chapter twenty five which covers salt, sulphur, earths and stone, plastering materials, lime and cement.
The main sand HSN code for natural sands of all kinds is 2505. This heading covers natural sands whether or not coloured, other than certain metal bearing sands that are covered in another chapter.
River sand, construction sand and plastering sand normally come under this 2505 heading. Detailed sub codes such as 250510 and 250590 further describe silica sand, quartz sand and other natural sands but they all sit inside the same sand group.
In daily billing many suppliers use 2505 or a six digit sub code such as 250590 for general river sand and construction sand and keep grade, size and quality details in the item description.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 2505 | Natural sands | River sand, construction sand, plaster sand and other natural sands | 5% |
| 250510 | Silica and quartz sand | Silica sand and quartz sand used in glass, foundry and industrial applications | 5% |
| 250590 | Other natural sands | General river sand, building sand and plastering sand not classified elsewhere | 5% |
| 6805 | Abrasive products on a base | Sandpaper, emery paper and abrasive sheets or rolls with sand on paper or cloth | 18% |
HSN Code for River Sand and Sandpaper
River sand used for construction and plastering is treated as natural sand for HSN purposes. It is usually mapped to HSN 2505 and its sub codes like 250510 or 250590 depending on the exact type of sand.
The same HSN group can also cover other natural sand products such as silica sand used in glass and foundry work when they match the description of natural sand in the tariff.
Sandpaper is a very different product. It is not classified as natural sand. Sandpaper is an abrasive product where natural or artificial abrasive grains are fixed on a base of paper, cloth or other backing material. These products are classified in chapter 68 under heading 6805, which covers abrasive powder or grain on a base of textile, paper, paperboard or other materials.
This means river sand and sandpaper do not share the same HSN code. River sand uses codes under 2505 while sandpaper uses codes under 6805, even though both contain sand or abrasive material.
GST Rates on Sand Products and HSN Code Classification
Under the current GST slab structure, most natural sand under HSN 2505 is taxed at 5% GST. This 5% rate usually applies to river sand, construction sand, plaster sand and similar natural sands used in building and civil works.
Sandpaper and other abrasive papers under heading 6805 are normally taxed at 18% GST. These items are treated as manufactured goods and are placed in the standard 18% slab rather than the reduced 5% slab for basic natural materials.
When sand is part of a special industrial mixture or when it is combined with other materials in a way that changes its nature, the product might move to a different heading and may attract 18% GST. In such cases the HSN classification should follow the product description in the tariff instead of assuming the 5% rate that applies to plain natural sand.
For GST compliance, sand suppliers set up items such as river sand and plaster sand with HSN 2505 or a suitable six digit sub code in their accounting software and link these items with the 5% GST rate. Manufacturers of sandpaper and abrasive products map their items to the correct 6805 sub code and link them to the 18% slab.
At the time of filing GST returns , outward supplies of sand and abrasive products are reported in HSN wise summaries so that sales of natural sand under 2505 and sales of sandpaper under 6805 can be clearly identified. Buyers then claim input tax credit based on the GST charged on these invoices, subject to the normal rules.
Conclusion
The sand HSN code framework places natural sand in chapter twenty five under heading 2505, while manufactured abrasive products like sandpaper are placed in chapter 68 under heading 6805.
When traders and manufacturers use HSN 2505 for river sand and other natural sands with a 5% GST rate and use heading 6805 for sandpaper with an 18% slab, their invoices stay correct and GST returns show a clear picture of turnover in each category. This helps avoid classification disputes and reduces the risk of interest and penalties arising from wrong HSN codes or GST rates on sand products.
I am an Associate Chartered Accountant with one year of experience in the accounting field. My areas of expertise include GST, transition to GST, and audits. I am passionate about sharing knowledge through blogs and articles because I believe that learning is a lifelong journey. My goal is to provide valuable insights and simplify financial matters for both individuals and business owners.
Frequently Asked Questions
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What is the HSN code for sand in India?
In India, natural sand is generally classified under HSN code 2505, which covers natural sands of all kinds, whether or not coloured, other than certain metal bearing sands that are placed in a different chapter.
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How is the GST applied to river sand under HSN code?
River sand used in construction and plastering is normally mapped to HSN 2505 and is generally taxed at 5% GST under the current rate structure for natural sand.
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What is the GST rate for sand products under the HSN code?
Most natural sand products under HSN 2505 such as river sand and construction sand are taxed at 5% GST. When sand is turned into manufactured goods like sandpaper, the rate usually moves to 18% under the abrasive products heading.
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Are sand paper and river sand classified under the same HSN code?
No. River sand and other natural sands fall under HSN 2505 in chapter twenty five, while sandpaper is classified as an abrasive product under heading 6805 in chapter 68.
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How do manufacturers use the sand HSN code for tax filing?
Manufacturers and traders set HSN codes like 2505 for natural sand and 6805 for sandpaper in their item masters and print these codes on every invoice. They then report sales HSN wise in their GST returns so that tax on sand and related products is correctly declared and input tax credit can be tracked.