What products are classified under HSN 2517
It includes Pebbles, Gravel, Crushed Stone
HSN Sub Chapter 2517 represents Pebbles, Gravel, Crushed Stone under GST classification. This code helps businesses identify Pebbles, Gravel, Crushed Stone correctly for billing, taxation, and trade. With HSN Sub Chapter 2517, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Pebbles, Gravel, Crushed Stone.
GST Rate for Pebbles, Gravel, Crushed Stone under HSN Code 2517. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 25 | 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 | 5% | 5% |
Chapter: 25
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; 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
Following Tariff HSN code falls under Pebbles, Gravel, Crushed Stone:
| Tariff HSN | 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 | |
| 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
Tarred macadam
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
| Order Number | Description |
|---|---|
| Rachna Infrastructure Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S Giriraj Quarry Works (AAR (Authority For Advance Ruling), Gujarat) | |
| S.K. Swamy And Company (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S. Robo Silicon Pvt Ltd. (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Vinayak Stone Crusher (AAR (Authority For Advance Ruling), Rajasthan) | |
| Ksc Buildcon Private Limited (AAR (Authority For Advance Ruling), Haryana) | |
| M/S. Pkr Projects And Engineers (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Maheshwari Stone Supplying Company (AAAR (Appellate Authority For Advance Ruling), Telangana) | |
| M/S. Raj Quarry Works (AAR (Authority For Advance Ruling), Gujarat) |
Rachna Infrastructure Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
M/S Giriraj Quarry Works (AAR (Authority For Advance Ruling), Gujarat)
S.K. Swamy And Company (AAR (Authority For Advance Ruling), Karnataka)
M/S. Robo Silicon Pvt Ltd. (AAR (Authority For Advance Ruling), Andhra Pradesh)
Vinayak Stone Crusher (AAR (Authority For Advance Ruling), Rajasthan)
Ksc Buildcon Private Limited (AAR (Authority For Advance Ruling), Haryana)
M/S. Pkr Projects And Engineers (AAR (Authority For Advance Ruling), Andhra Pradesh)
Maheshwari Stone Supplying Company (AAAR (Appellate Authority For Advance Ruling), Telangana)
M/S. Raj Quarry Works (AAR (Authority For Advance Ruling), Gujarat)
It includes Pebbles, Gravel, Crushed Stone
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Pebbles, Gravel, Crushed Stone are forward charge. Check the current notifications for any special cases before deciding.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
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.